Visualizing Public Sector Accounting During the Pandemic Covid-19 by Android-based Augmented Reality

Abstract

Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient preparation has impeded online education, including networks, technological expertise, inaccessibility and unavailability issues, and weak digital skills. Thus, this study aims to use android-based augmented reality technology with the named of ARPUSEA (Augmented Reality on Public Sector Accounting) as the alternative to solve these problems. This research method was use research and development with the qualitative analysis. This research found that the students emerge a high level motivation and enjoy the learning due to the application. In addition, this research found so many advantages by using this application such as this application helped the students to understand the material so well due to the meaningful content and it can play repeatedly, reduced their cost of learning because this application was offline, and they are very excited to learn because the assessment was developed on game mode and the materials presented were very interesting, complete, detailed, and brief. Keywords—public sector accounting, online learning, augmented reality, android, pandemic covid 19