The Development of Instructional Model based on Active Learning to Improve the Accounting Process and Accounting Professions Skills for Diploma Vocational Certificate Students

Abstract

The objectives of this research are: 1) to develop a learning model based on the Active Learning concept, 2) to study the effectiveness of the Active Learning concept, and 3) to evaluate the outcomes of the learning model based on the Active Learning concept. The population for this study consists of 29 students in the Accounting program at the higher vocational certificate level. The research tools include: 1) a learning management model, and 2) an evaluation form for accounting process skills and professional accounting skills. A mixed-methods research design was used, employing a one-group pre-test, during-test, and post-test approach. Data were analyzed using percentage, mean, standard deviation, effectiveness value, and content analysis.

The research findings showed that the developed learning model, called the EASTSI Model, consists of six steps: 1) exchange experiences, 2) analyze the situation, 3) synthesize solutions, 4) reflect on thinking, 5) summarize knowledge, and 6) apply knowledge. The evaluation of the model's suitability was at the highest level, with an effectiveness score of (86.07/92.75). The assessment of the development of process skills and professional accounting skills among students showed improvement, and the students' feedback on the EASTSI Model was at the highest level.