Enhancing Accounting Students' Competencies through Digital Accounting Information System Design

Abstract

This study aims to develop a learning model that integrates the ADDIE approach with
project-based learning to enhance students' analytical skills and deepen their
understanding of accounting concepts. The model focuses on the design of accounting
information systems using Excel Visual Basic for Applications (VBA), providing a
practical, technology-driven framework for accounting education. The research
adopts a Research & Development (R&D) methodology grounded in the ADDIE
development model. This model encompasses five key stages: conducting a needs
analysis, designing the learning framework, developing materials and learning
scenarios alongside Excel VBA applications, implementing the model, and evaluating
its effectiveness in achieving learning outcomes. The findings reveal that the projectbased
learning model for accounting information system design using Microsoft Excel
VBA is both valid and effective. It significantly enhances students' understanding and
skills in the Accounting Study Program at STIE Enam Enam Kendari. Validation
results confirm the high quality of the developed learning model and its potential for
effective implementation in accounting education, offering valuable in