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Edy Suryanto
FKIP Universitas Sebelas Maret Surakarta
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Journal : Vidya Karya

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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.
Co-Authors - Kardoyo Agustina Permatasari, Melly Akbar Iskandar Alfatah , Khoirunnisa Alfi, Ahmad Alfien, Moh. Fajrul Ali Djamhuri Alkarima, Oryza Amin Pujiati ANANDA SETIAWAN Angga Pandu Wijaya, Angga Pandu Anita, Hertati Tiawan Ardiansyah, Effendi Arifah , Aprilia Rizki Astiana Ajeng Rahadini Atikah Anindyarini Ayu Dewi Suryani, Ayu Dewi A’yun, Efrida Qurotul Baseran Nor Baswara, Satsya Yoga Chafit Ulya Chriszia, Deyana Dewantoro, Noverell Bagas Diah Wijayanti, Kenfitria Djoko Widodo Dwi Ratnasari Dwi Ratnasari Eko Nurdiyanti Eko Setyawan Farida Yufarlina Rosita Fitta Ummaya Santi Gantino, Seprius Hadiyah Hadiyah, Hadiyah Hidayah, Laila Fitri Nur Hudaa, Syihaabul Husna, Annisa Naila Indriastuti Riza Fauzi, Heny Ismiyati, Ismiyati Jarot Tri Bowo Santoso Junear, Klara Alma Grace Kundharu Saddhono Kurniawan, Agus Nur Ikhsan Kurniawati, Paulina Dian Laila Fitri Nur Hidayah Lestari, Wahyu Fajar Lies Mira Yusiati Maaliki. H, Maulana Danar Maharani, Radinta Maulida, Syakila Maulidina, Bunga Hening Menjamin, Sumaiyah mudawaroh, roisu Muftihah, Nani Muhammad Rohmadi Mukhibun , Akhmad Mukhibun, Akhmad Mulyani, Rahmatika Murtadlo, Muhammad Nukha Nina Oktarina Norma Norma Novitasari , Afiyah Dian Nugraheni Eko Wardani Nugraheni Eko Wardhani, Nugraheni Eko Nur Chayati Nur'aini , Dhiva Maulida Rizqi Nur'aini, Dhiva Maulida Rizqi Pangestu, Dwi Cahyo PAWESTRI, KENES RATU Prihapsari, Ira Puspita, Amanda Dewi Puteri Amima, Sharfina Putri, Fransiska Heavany Devina Kusuma Rachmadi, Moch. Faizal Raheni Suhit, Raheni Raheni Suhita Rahma, Yadia Rahmadewi , Maretha Nery Rahmattullah, Muhammad Rahmawati, Anggita Rahmawati, Halimah Nina Ridho W. S, Dimas Rohmadi , Muhammad Rohmadi, Muh. Rohmah, Ronaa Dzakiyyah Sampurno, Nailil Haliza Sari Purnavita Sari, Essa Rohimah Sari, Rizky Wulan Sarwiji Suwandi Setiyono Setiyono Sholikah, Mar'atus Slamet . Slamet Mulyono Sri Sutanti Sumarwati Sumarwati Suyitno Suyitno Tusyanah Tusyanah Untari, Tunjung Dwi Utama, Arip Wira Wardani, Rr Elisabeth Nugraheni Eko Wijayanti , Apriliya Yant Mujiyanto Yesi Tri Wulandari, Yesi Tri Yikwa, Piter Ying, Luo Yundari, Yundari