Development of Accounting Teaching Materials Based on Project-Based Learning Integrated with Blended Learning to Enhance 4C Skills in the Society 5.0 Era
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Abstract
This study aimed to develop accounting teaching materials based on Project-Based Learning (PjBL) integrated with Blended Learning to enhance students’ 4C skills in the Society 5.0 era. This study employed a Research and Development (R&D) approach using the ADDIE model, which comprises five stages: analysis, design, development, implementation, and evaluation. The developed teaching materials were tested on 30 students in a limited-scale trial and 100 students in a large-scale trial. Data were collected through observations, interviews, questionnaires, expert validation sheets, achievement tests, and a 4C skills assessment rubric. Product validity was analyzed using Aiken’s V coefficient, yielding an overall validity coefficient of 0.95, indicating a very high level of validity. The teaching materials met the established feasibility criteria based on assessments by four experts, including experts in accounting content, language, instructional media, and accounting education. Practicality analysis based on user responses yielded a percentage of 95.83%, categorized as highly practical. The effectiveness test demonstrated that the developed teaching materials were effective in improving students’ 4C skills. The mean learning outcomes of the experimental group increased from 68.47 in the pretest to 86.73 in the posttest, whereas the control group increased from 67.93 to 76.27.The findings indicate that the developed accounting teaching materials meet the criteria of high validity and very high practicality and are effective in supporting accounting instruction and enhancing students’ 4C skills in the context of Society 5.0.
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