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Puteri Amima, Sharfina
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The Impact of Green Accounting-Based E-Module to Enhance Accounting Literacy Rahmattullah, Muhammad; Norma, Norma; Agustina Permatasari, Melly; Setiawan, Ananda; Suryanto, Edy; Puteri Amima, Sharfina; Gantino, Seprius
Vidya Karya Vol 41, No 1 (2026): APRIL 2026
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jvk.v41i1.25545

Abstract

In response to the growing importance of environmental accounting, this research focused on creating a contextual-based e-module to bolster students' literacy in green accounting, developed with a Contextual Teaching and Learning (CTL) approach grounded in the local Sasirangan textile industry. Utilizing a Research and Development (R&D) framework through the 4-D model (Define, Design, Develop, and Disseminate), the study rigorously evaluated the digital tool's validity, practicality, and pedagogical impact. Results from expert assessments confirmed the module's high validity at 91.06% (out of a maximum score of 100%), while feedback from educators and students yielded a 93.22% practicality rating (out of 100%), reflecting its ease of implementation. Furthermore, the e-module demonstrated significant efficacy in improving student proficiency, as evidenced by a high-category N-Gain score of 0.78, which indicates that the module is highly effective in a pedagogical context. These findings suggest that the developed media is not only a valid and functional learning resource but also a strategic innovation for embedding sustainability and environmental consciousness into the modern accounting curriculum.