Pemanfaatan Media Google Spreadsheet Untuk Meningkatkan Kemampuan Praktik Akuntansi Siswa Sekolah Menengah Kejuruan
The Use Of Google Spreadsheets To Improve The Practical Accounting Skills Of Vocational High School Students
DOI:
https://doi.org/10.21831/jpai.v24i02.97559Keywords:
Google Spreadsheet, Kemampuan, Praktik Akuntansi, Media Pembelajaran DigitalAbstract
Penelitian ini bertujuan untuk membuktikan pengaruh pemanfaatan media Google Spreadsheet terhadap kemampuan praktik akuntansi siswa SMK. Pendekatan yang digunakan adalah kuantitatif dengan desain eksperimen semu berbentuk non-equivalent control group design. Penelitian melibatkan peserta didik kelas XI Program Keahlian Akuntansi dan Keuangan Lembaga di salah satu SMK yang berada di Provinsi Jawa Tengah. Data penelitian diperoleh melalui pelaksanaan tes, kegiatan observasi, serta pengumpulan dokumen pendukung. Selanjutnya, data dianalisis menggunakan perangkat lunak SPSS versi 27.0 melalui serangkaian pengujian yang mencakup uji normalitas, homogenitas, paired sample t-test, independent sample t-test, dan N-Gain. Hasil analisis menunjukkan bahwa integrasi Google Spreadsheet dalam proses pembelajaran mampu meningkatkan kemampuan praktik akuntansi siswa secara signifikan. Peningkatan tersebut tercermin dari capaian nilai rata-rata peserta didik pada kelas eksperimen yang lebih tinggi dibandingkan kelas kontrol setelah perlakuan diberikan. Pada kelas eksperimen, rata-rata skor meningkat dari 54,28 pada tahap awal menjadi 84,44 pada pengukuran akhir. Sementara itu, rata-rata skor kelas kontrol mengalami kenaikan dari 53,33 menjadi 74,44. Hasil pengujian menggunakan independent sample t-test menghasilkan nilai signifikansi di bawah 0,001 yang menunjukkan adanya perbedaan hasil belajar yang bermakna antara kedua kelompok. Selain itu, hasil analisis N-Gain mengindikasikan bahwa peningkatan kemampuan praktik akuntansi siswa pada kelas eksperimen berada pada tingkat sedang.
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