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All Journal Tata Arta Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi dan Bisnis Krisnadwipayana Journal of Economics and Business UBS Velocity: Journal of Sharia Finance and Banking Journal of Islamic Economics and Finance Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking JUEBIR: Journal of Economics and Business Research
Adhelia Desi Prawestri
UIN Raden Mas Said Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Empowering Accounting Students With ‘Anak Takur Finger Code Model’: A Novel Approach to Journal Entry Skill Adhelia Desi Prawestri
Journal of Economics and Business UBS Vol. 14 No. 2 (2025): Journal of Economics and Business UBS
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i2.2615

Abstract

This study investigates the impact of the "Anak Takur Finger Code Model" on enhancing students' comprehension of journal transaction recording, particularly among those from non-accounting educational backgrounds, as a vital preliminary step in financial statement preparation. Utilizing a Research and Development (R&D) approach guided by the ADDIE model, the research assesses the model's effectiveness in improving the understanding of first-semester accounting students across three distinct institutions. Results indicate that the "Anak Takur Finger Code Model" significantly enhances students' grasp of journal entries, demonstrated by notable improvements in pre-test and post-test scores and students' ability to articulate the method accurately. This success is attributed to its systematic approach and the integration of visual aids that facilitate the accounting learning process. It is recommended that the "Anak Takur Finger Code Model" be implemented across diverse educational settings to evaluate its effectiveness further.
Co-Authors Abdul Azis Abdul Azis Adi Wiratno Adi Wiratno, Adi Aning Fitriana Bambang Setyobudi Iriyanto Binti Muchsini Fetri Wahyu Handayani Negina Kencono Putri Novita Nurariska Sukirman -