Hybrid Learning Model in the Teaching and Learning Process Basic Accounting Practice

This research is aimed at designing an efficient hybrid learning model in learning Basic Accounting Practices. This learning model is expected to be used as a guide by lecturers who support courses in planning, implementing and evaluating their learning activities. The hardware used is a Laptop, Web Camera, Bluetooth Headset, LCD Projector, while the software is Google Meet. Research activities are carried out through 3 stages, namely: program planning, development and implementation, evaluation. The target subjects are students of the Bali State Polytechnic Accounting Department in semester 2, the target object is a learning device for the Basic Accounting Practice course. The results show that this simple hybrid learning model can be applied effectively in learning Basic Accounting Practices. This is indicated by the level of student satisfaction with the reliability of the learning model (material, design, media) using the 5 scale is an average of 4.0 (Satisfied) with an average learning outcome value of 81.01 (A). Suggestions from students are the need for reliable Wi-Fi and LCD projector facilities in every classroom.