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Journal : Vidya Karya

 1 
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.
Co-Authors Achmad Mustofa Agus Arwani Agusta, Akhmad Riandy Agustina Permatasari, Melly Ahmad Suriansyah Akbarini, Nur Rahmi Alya, Maulida Amalya, Rizqi Amima, Sharfina Puteri Amiruddin Amiruddin Anita Anita Annida Hafizah Atmono, Dwi Bahar, Syaripudin Baseran Nor Budi Eko Soetjipto Chairani, Tri Buana Tungga Dewi Chelsie Neysa Wynne Della Sapitri Destri Sambara Sitorus Dey, Manna Diaz Aziz Pramudita Djoko Dwi Kusumajanto Dwi Atmono Edlin Yanuar Nugraheni Edy Suryanto Edy Suryanto Ersis Warmansyah Abbas Ery Tri Djatmika RWW Farizhi, Muhammad Reza Fatimah Azis Fitri Fitri Galuh Tri Pambekti Gantino, Seprius Gunarhadi Gunarhadi Hari Wahyono Hasanah, Mahmudah Herry Porda Nugroho Putro Husna, Yonimah Nurul Iffansyah, Muhammad Indah, Penny Kasuma Ismail Ismail Jainab, Jainab Juliantri, Paulina Karoma, Karoma Khoirunnisa, Annes Nisrina Kurniawan, Tito Leni Susanti Mahmudah Hasanah Maryamah Maryamah Maulana Rizky Monry Fraick Nicky Gillian Ratumbuysang Muhammad Hifzul Imam Muhammad Rahmattullah Muhammad Rahmatullah, Muhammad Mustofa, Achmad Mustofa, Rochman Hadi Nabela, Aqlin Neswan Nabela, Nazwa Nicky G.R., Monry Fraick Nikmah, Umdatul Ulin Norma Norma Nugraha, Septy Setia Nur Aida, Nur Prasaja, Mukti - Puteri Amima, Sharfina Putri, Rizky Febriyani Putrie, Rizky Maharani Rabiatul Adawiyah Rahmat Nur Rahmattullah, Muhammad Rahmawati, Ulfa Rahmawati, Ulva Amalia Raihanah Sari Ratna Yulianti, Ratna Renita Renita Reza Fahrizi Reza Reza Riduansyah Riduansyah, Riduansyah Rizky Amelia Rizky Febriyani Putri Rizky, Maulana Rochgiyanti Rusma Noortyani Rusmalia, Nenda Salehah, Noor Sari, Andika Puspita Sekar Luthtiti Kenny Soraya, Risnande Dwi Sri Umi Mintarti Supriyanto Supriyanto Supriyanto Suratno Suratno Susdarwono, Endro Tri Sutarto Hadi Titik Ulfatun Trisno Martono Wati, Noor Laila Yusfiarto, Rizaldi