Proceedings of the 6th International Conference on Language, Literature, Culture and Education 2016

Learning System Model of Accounting for CSME Subject (Empirical Study in Accounting Department, Jenderal Soedirman University)

Eliada Herwiyanti, Permata Ulfah, Umi Pratiwi, Syaiful Azhar

Jenderal Soedirman University


The vision of Jenderal Soedirman University is to be globally recognized as the center of rural development resources and local wisdom. In line with the university’s vision, Faculty of Economics and Business has committed to change the curriculum. As the real practice of the curriculum changes, the Accounting Department has managed Accounting for Cooperatives and Small dan Medium Enterprises (Accounting for CSME) as a prerequisite subject for students since batch 2012. The aim of this study is to determine whether the learning system applied for Accounting for CSME is sufficient and effective annually. In the second year of the course implementation, the teaching team made a change in the lecturing material and the weight assessment study. One of the lecturing material in Accounting for CSME is SAK ETAP. In 2015, students received few topics about SAK ETAP, whereas in 2016, the students got a lot of the same topics. Moreover, in the first year of Accounting for CSME, the students wrote a paper as the final project, while in the second year, they did the exam that consists of diverse type questions. To determine the effectiveness of the weight assessment study on learning outcomes, the researchers conducted linear regression analysis. Testing for the feasibility of the model was done by using the R Square value result. ANOVA was then employed to see whether there was a difference in the learning outcomes of Accounting for CSME between 2015 and 2016. The results showed that weight assessment study had significant effects on learning outcomes, the learning system remained robust, and there was a considerable difference in the learning outcomes of the application of the course between 2015 and 2016.


Accounting for CSME, weight assessment study, learning system, learning outcomes

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