DEVELOPMENT OF A TANGIBLE FIXED ASSET LEARNING WEBSITE BY UNTILIZING GOOGLE SITES

Kegiatan pembelajaran jarak jauh dirasa kurang efektif dikarenakan terbatasnya kemampuan mengelolah dan memanfaatkan teknologi yang ada. Pembelajaran cenderung menggunkan Slide Power Poin yang mengakibatkan mahasiswa kesulitan memahami materi aset tetap berwujud sehingga diperlukannya media pembelajaran materi aset tetap berwujud yang efektif dan mudah dipahami. Penelitian ini bertujuan menghasilkan website pembelajaran materi aset tetap berwujud dan mengetahui kelayakan website pembelajaran materi aset tetap berwujud serta mengetahui respon mahasiswa terhadap website pembelajaran materi aset tetap berwujud. Subjek uji cobanya adalah mahasiswa Pendidikan Akuntansi 2018 Universitas Negeri Surabaya. Model pengembangan dalam penelitian ini adalah 4D (Define, Design, Development, Disseminate). Teknik pengumpulan data adalah menggunakan angket penilaian dan kuesioner. Teknik analisis data menggunakan teknik analisis deskriptif. Hasil Penelitian yaitu berupa website pembelajaran dengan model pengembangan dilakukan sampai tahap Development. Kelayakan website pembelajaran materi aset tetap berwujud aspek materi termasuk kategori sangat layak, aspek media termasuk kategori sangat layak dan hasil kuesioner respon mahasiswa termasuk kategori sangat baik. Maka dapat disimpulkan bahwa website pembelajaran materi aset tetap berwujud sangat layak digunakan dalam pembelajaran akuntansi keuangan menengah 1.

Kata Kunci: Website Pembelajaran; Aset tetap; Google Sites;

Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The test subjects were students of Accounting Education 2018 State University of Surabaya. The development model in this research is 4D (Define, Design, Development, Disseminate). Data collection techniques are using assessment questionnaires and questionnaires. The data analysis technique used descriptive analysis technique. The results of the research are in the form of a learning website with a development model carried out to the Development stage. The feasibility of the material learning website for fixed assets in the form of material aspects is in the very feasible category, the media aspect is in the very feasible category and the results of the student response questionnaire are in the very good category. So it can be concluded that the tangible fixed asset learning website is very suitable for use in secondary financial accounting learning 1.

Keywords: Learning Website; Fixed Assets; Google Sites