E-Jurnal Akuntansi
Vol. 34 No. 12 (2024)

Enhancing Accounting Students' Competencies through Digital Accounting Information System Design

Fahmi Sahlan (Accounting Study Program, School of Economics Enam Enam)
Nuzul Ibnu Hajar (Accounting Study Program, School of Economics Enam Enam)
Sriayu Pracita (Faculty of Social and Economic Sciences, Sembilanbelas November University, Indonesia)



Article Info

Publish Date
18 Oct 2026

Abstract

This study aims to develop a learning model that integrates the ADDIE approach withproject-based learning to enhance students' analytical skills and deepen theirunderstanding of accounting concepts. The model focuses on the design of accountinginformation systems using Excel Visual Basic for Applications (VBA), providing apractical, technology-driven framework for accounting education. The researchadopts a Research & Development (R&D) methodology grounded in the ADDIEdevelopment model. This model encompasses five key stages: conducting a needsanalysis, designing the learning framework, developing materials and learningscenarios alongside Excel VBA applications, implementing the model, and evaluatingits effectiveness in achieving learning outcomes. The findings reveal that the projectbasedlearning model for accounting information system design using Microsoft ExcelVBA is both valid and effective. It significantly enhances students' understanding andskills in the Accounting Study Program at STIE Enam Enam Kendari. Validationresults confirm the high quality of the developed learning model and its potential foreffective implementation in accounting education, offering valuable in

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...