Vidya Karya
Vol 41, No 1 (2026): APRIL 2026

The Impact of Green Accounting-Based E-Module to Enhance Accounting Literacy

Rahmattullah, Muhammad (Unknown)
Norma, Norma (Unknown)
Agustina Permatasari, Melly (Unknown)
Setiawan, Ananda (Unknown)
Suryanto, Edy (Unknown)
Puteri Amima, Sharfina (Unknown)
Gantino, Seprius (Unknown)



Article Info

Publish Date
20 Apr 2026

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.

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Journal Info

Abbrev

JVK

Publisher

Subject

Education

Description

Vidya Karya terbit dua kali setahun pada bulan April dan Oktober, berisi artikel hasil penelitian dan kajian analitis krtitis setara dengan hasil penelitian di bidang teori dan atau praktik ...