Jurnal Pendidikan Akuntansi Indonesia
Vol. 24 No. 1 (2026): Jurnal Pendidikan Akuntansi Indonesia

PDIA-Assisted MYOB and Financial Statement Skills In Vocational Education: PDIA Berbantuan MYOB dan Keterampilan Laporan Keuangan Di SMK

Sriyani Sriyani (Universitas Negeri Surabaya)
Ulil Hartono (Universitas Negeri Surabaya)
Sri Setyo Iriani (Universitas Negeri Surabaya)
Luthfiyah Nurlaela (Universitas Negeri Surabaya)
I Gusti Putu Asto Buditjahjanto (Universitas Negeri Surabaya)
Rommy Mochammad Ramdhani (Universitas Negeri Surabaya)
Salim Salim (Institut Keguruan dan Ilmu Pendidikan Persatuan Guru Republik Indonesia Kalimantan Timur)



Article Info

Publish Date
01 Apr 2026

Abstract

This study examines the effect of the Problem-Driven Iterative Adaptation (PDIA) approach assisted by Mind Your Own Business (MYOB) software on students’ financial statement preparation skills and analyzes the moderating role of learning interest. This research employed a quasi-experimental design using a non-equivalent control group pretest–posttest approach involving 60 vocational accounting students divided into experimental and control groups. Data were collected through practical tests and questionnaires and analyzed using independent samples t-test and moderated regression analysis. The results show that students taught using PDIA assisted by MYOB achieved significantly higher financial statement preparation skills than those in conventional learning (Sig. < 0.05). Furthermore, learning interest has a positive and significant moderating effect, strengthening the relationship between PDIA-assisted MYOB and students’ skills. These findings indicate that integrating problem-based iterative learning with accounting software effectively enhances students’ technical competencies, particularly for those with higher learning interest. Therefore, the PDIA-assisted MYOB approach can be considered an effective instructional strategy in vocational accounting education. Keywords: PDIA, MYOB, Financial Statement Preparation Skills, Learning Interest,  vocational accounting education

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