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Journal : Journal of Innovative and Creativity

Development Of Interactive Learning Media Based On Websites Using Google Sites On Tax Elements In Class XI Financial Accounting At SMK Negeri 1 Surabaya Anma Sofyan Wahyudi; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2227

Abstract

Technological advancements demand innovative learning, yet taxation learning media remain limited and not aligned with the latest regulations. This study aims to develop an interactive learning media based on Google Sites for the topic of Income Tax Article 21 using the Effective Rate (TER) at SMK Negeri 1 Surabaya. The research employed the R&D method using the ADDIE model. Validation results showed an overall feasibility score of 93.44% (subject matter expert 91.33%, media expert 95.56%) categorized as "Highly Feasible." Student responses reached 97.62%, and product effectiveness based on the N-Gain score was 0.89 (categorized as "Very High"). In conclusion, the developed media is highly feasible and effective for use in taxation learning at vocational schools.
Development Of Interactive Learning Media Based On Lumio By Smart On Basic Elements Of Accounting And Institutional Finance At SMKN 1 Surabaya M. Iqbal Fauzi Al Hasany; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2394

Abstract

The digital era has driven a significant transformation in the world of education, one of which is through the development of digital learning media that is effective in increasing learner motivation and understanding. This study aims to examine the process of developing interactive media based on Lumio by SMART on Basic Elements of Accounting and Institutional Finance at SMK Negeri 1 Surabaya, test the feasibility of the product, and analyse students' responses to its use in learning. This media development uses the 4-D model, but is only carried out up to the Develop stage. The results showed that the feasibility of content reached 83.75%, presentation 87.5%, language 94.28%, and graphic 98%, with an overall average of 94% which is classified as very feasible. Learners' responses also showed a very high level of understanding, with an average percentage of 97%. Based on expert validation and learner responses, Lumio by SMART-based learning media on Basic Elements of Institutional Accounting and Finance is declared very feasible to use in the learning process.