Meaningful Learning: Improving Students’ Accounting Knowledge and Skills Through Learning Computer Accounting Practice Courses

Abstract

The purpose of this study is to provide examples of meaningful learning practices in the Accounting Computer Practices (ACP) courses. During the process of preparing financial reports using accounting software, lecturers not only explain the technical use of accounting software in preparing financial reports, but must also broadly disclose the basic business principles, basic assumptions, and accounting principles that underline the technical mechanisms, so that learning becomes meaningful. This study was carried out using empirical methods, in the form of direct experience in studying, observing, and teaching how to use accounting software. The results of this study are that the accounting knowledge and skill of the students are increased as indicated by their ability to explain the relationship between the technical stages in the preparation of financial statements using accounting software and business principles, basic assumptions, and accounting principles that underlie the technical mechanisms of using that software. The research contribution is that the results of the research can be used as a basis for strengthening the knowledge and skills of students in the implementation of learning all of the accounting subjects which are generally sequential and interrelated. The limitation of this research is that meaningful learning is not applied to all features of the accounting software used, but only