Development of Cost Accounting Learning with Case-Based Method (CBM)

DOI

10.2991/assehr.k.220303.077How to use a DOI?

Keywords

Case-based method; Online learning; Cost accounting

Abstract

This study investigates the case-based learning model (CBM). theory and its application in designing online and independent learning. The purpose of this study is to validate and refine the theory for the context of online learning. The respondents of this research are 67 students who are taking Cost accounting courses in 2021. The research methodology uses formative research, this study develops an online tutorial based on a design synthesized from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the formative evaluation are: The high interest in student learning, as evidenced by: 1). Mid Exam scores obtained by each student. 2). Students’ enthusiasm for learning and enthusiasm for teaching materials and applying them with financial reports. These findings extend the understanding of CBM to the online learning context, providing useful insights for students and for the design of online learning that implements CBM.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Susiana Susiana
AU  - Yindrizal Yindrizal
PY  - 2022
DA  - 2022/03/28
TI  - Development of Cost Accounting Learning with Case-Based Method (CBM)
BT  - Proceedings of the 4th International Conference on Educational Development and Quality Assurance (ICED-QA 2021)
PB  - Atlantis Press
SP  - 433
EP  - 439
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220303.077
DO  - 10.2991/assehr.k.220303.077
ID  - Susiana2022
ER  -