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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Journal on Education JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Pengabdian kepada Masyarakat Nusantara EDUCATOR : Jurnal Inovasi Tenaga Pendidik dan Kependidikan Economic: Journal Economic and Business Jurnal Ekonomi, Manajemen, Akuntansi
Haryadi Haryadi
Universitas Negeri Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ENHANCING VOCATIONAL EDUCATION: INTEGRATING LEVEL 6 OF THE SKKNI TO DEVELOP A SCREENCAST-BASED LEARNING KIT FOR THE AUDITING SUBJECT Tuti Sriwedari; Andri Zainal; Haryadi Haryadi; Ramdhansyah Ramdhansyah; Khafi Puddin; Pasca Dwi Putra
EDUCATOR : Jurnal Inovasi Tenaga Pendidik dan Kependidikan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educator.v6i3.14793

Abstract

ABSTRACT The increasing demand for professional competencies in accounting requires Audit learning to integrate theoretical knowledge with workplace competencies. This study aimed to develop and validate screencast-based learning materials integrated with Level 6 Indonesian National Work Competency Standards (SKKNI) for Accounting Technicians, specifically competency unit M.692000.024.02. The study employed a Research and Development (R&D) method using the ADDIE model, consisting of analysis, design, development, implementation, and evaluation. The participants were 63 seventh-semester Accounting Education students at Universitas Negeri Medan. Data were collected through expert validation questionnaires, lecturer assessments, and student responses and analyzed using descriptive quantitative analysis. This study focused on product development and validation; therefore, comprehensive practicality and effectiveness testing was not conducted. Lecturer assessments and student responses were used as initial information regarding product usability, while effectiveness testing requires broader implementation using a quasi-experimental design to measure improvements in students’ competencies. The results showed that the learning materials obtained a validation score of 4.51 out of 5.00, categorized as highly valid, with a high level of alignment with the targeted SKKNI competency unit. The validation results also indicated the technical feasibility and contextual relevance of the media in connecting academic concepts with auditing practices. Thus, the SKKNI-integrated screencast-based learning materials are considered valid and suitable as supporting materials for competency-based Audit learning. Future research should conduct comprehensive practicality and effectiveness testing through broader implementation and a quasi-experimental design, as well as integrate the materials into a Learning Management System (LMS). ABSTRAK Perkembangan kebutuhan kompetensi profesional di bidang akuntansi menuntut pembelajaran Audit yang mengintegrasikan teori dengan kompetensi dunia kerja. Penelitian ini bertujuan mengembangkan dan memvalidasi perangkat pembelajaran berbasis screencast yang terintegrasi dengan SKKNI Level 6 Teknisi Akuntansi Ahli pada unit kompetensi M.692000.024.02. Penelitian menggunakan metode Research and Development (R&D) dengan model ADDIE yang meliputi tahap analisis, desain, pengembangan, implementasi, dan evaluasi. Subjek penelitian terdiri atas 63 mahasiswa Pendidikan Akuntansi semester tujuh Universitas Negeri Medan. Data dikumpulkan melalui angket validasi ahli, penilaian dosen, dan respons mahasiswa, kemudian dianalisis secara deskriptif kuantitatif. Penelitian ini difokuskan pada pengembangan dan validasi produk, sehingga uji kepraktisan dan efektivitas secara komprehensif belum dilakukan. Penilaian dosen dan respons mahasiswa digunakan sebagai informasi awal mengenai keterpakaian produk, sedangkan uji efektivitas memerlukan implementasi lebih luas dengan desain kuasi eksperimen untuk mengukur peningkatan kompetensi mahasiswa. Hasil penelitian menunjukkan bahwa perangkat pembelajaran memperoleh skor validasi sebesar 4,51 dari 5,00 dengan kategori sangat valid dan memiliki kesesuaian yang tinggi terhadap unit kompetensi SKKNI yang ditargetkan. Hasil validasi juga menunjukkan kelayakan teknis dan relevansi kontekstual media dalam menghubungkan konsep akademik dengan praktik audit. Dengan demikian, perangkat pembelajaran berbasis screencast terintegrasi SKKNI dinyatakan valid dan layak digunakan sebagai pendukung pembelajaran Audit berbasis kompetensi. Penelitian selanjutnya perlu melakukan uji kepraktisan dan efektivitas melalui implementasi yang lebih luas dan desain kuasi eksperimen serta mengintegrasikannya dengan Learning Management System (LMS).
Co-Authors Andri Zainal Chairina Rizkianda Choms Gary Ganda Tua Sibarani Dede Ruslan Dwi Citra Chairani Eva Situmorang Haryani Pratiwi Sitompul Hotman Siboro Jabal Ahsan Jufri Darma Khafi Puddin Lubis, Arif Ridho Nurita Pasaribu Pasca Dwi Putra Prayudani, Santi Putri Lynna A. Luthan Putri Shakirah Ritonga Rahel Hutahaean Ramdhansyah Ramdhansyah Riris Devina Theresia Sihotang Sekar Arini Syafli Sriwedari, Tuti Tapi Rumondang Sari Siregar Weny Nurwendari Yulia Fatmi Yuyun Yusnida Lase