Online Learning Design in Tax Accounting Courses to Improve Student Motivation and Competence

Abstract

This study aims to design an online learning in Tax Accounting courses using the ADDIE Model to enhance the student motivation and competence. The research method used in this study is Research and Development (R&D). This research constitutes a classroom action’s research involving 88 students who take Tax Accounting courses at the Accounting Department of the State Polytechnic of Malang. The research phases consist of analysis, design, development, implementation and evaluation. At the analysis phase, it was found that there were problems in the previously applied learning methods and it was feasible to develop new learning methods. The design phase generates a Semester Learning Program. The development phase produces learning facilities in the form of teaching modules, learning videos, structured assignments, discussion topics and question banks for quizzes, midterm exam, and final exams. The implementation phase denotes the phase of implementing the learning design in the actual classroom situation. In addition, the results can be seen in the Activity Control’s document and the lecture’s contract. At the evaluation phase, learning experts provide an assessment that the learning design developed is legitimate. The results of the study also revealed that the satisfaction and competence of students in the Tax Accounting course increased gradually.