Nauli, Pigo and Desriani, Neny (2020) Accounting Learning for Non Accounting, an Experimental Study for Creative Industry and MSMEs. TEST, ENGINEERING & MANAGEMEN, 82. pp. 6940-6951. ISSN 0193-4120

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Abstract

Purpose: to provide empirical evidence on the use of alternative methods in accounting learning that can be used by MSMEs business peoples and creative industries. Methodology: The research design chosen was the pre and post-test design with one sample experimental method by giving treatment and manipulating all research variables strictly, so that the results of the study were more valid and could be generalized. This study uses Technology-assisted learning where the delivery of learning material is carried out through audio-visual presentation with the Adobe Flash player application Results: The results of the study indicate that MSMEs business peoples can understand well in terms of analyzing financial transactions and understanding the process of preparing financial statements, namely the income statement and balance sheet. This can be seen from the results of different tests before and after the treatment Applications/Originality/Value: This research was conducted in order to find an alternative solutions to problems in the preparation of financial reports conducted by Small and Micro Enterprises (MSMEs) and creative industry peoples. The difficulties of businesses in understanding conventional accounting/accounting processes that tend to focus on applying principles in applicable standards and are not flexible, have made the preparation of financial statements difficult for business people who have no accounting background. In this study offered methods that are expected to be applied in accounting learning, namely mathematical based methods.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: PIGO NAULI PIGO NAULI
Date Deposited: 03 Jun 2020 07:14
Last Modified: 03 Jun 2020 07:14
URI: http://repository.lppm.unila.ac.id/id/eprint/21634

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