IMPLEMENTASI MEDIA PEMBELAJARAN COA INTERAKTIF UNTUK MENINGKATKAN LITERASI AKUNTANSI SISWA SMK PGRI 2 CIMAHI

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Riani Tanjung

Universitas Logistik dan Bisnis Internasional

Mohamad Nurkamal Fauzan

Universitas Logistik dan Bisnis Internasional

Surya Ramadhan Noor

Universitas Logistik dan Bisnis Internasional

Abstract

This community service program aims to enhance students’ accounting literacy through the implementation of interactive learning media combining game-based and digital applications, namely COA Quartet and Easy COA. The program was conducted at SMK PGRI 2 Cimahi involving 103 students from the Accounting and Financial Institution Department. The activity consisted of several stages: socialization, training, implementation of learning media, and evaluation through pre-test and post-test assessments. The results indicate a significant improvement in students’ conceptual understanding and practical ability to identify and classify accounting accounts. The average score increased from 61 in the pre-test to 84 in the post-test, while the standard deviation decreased from 9 to 6, reflecting a more even distribution of student achievement. Beyond cognitive gains, the program fostered accounting literacy through collaborative, engaging, and interactive learning experiences. Therefore, COA Quartet and Easy COA are proven to be effective and suitable for integration into accounting instruction at the vocational school level.

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Title IMPLEMENTASI MEDIA PEMBELAJARAN COA INTERAKTIF UNTUK MENINGKATKAN LITERASI AKUNTANSI SISWA SMK PGRI 2 CIMAHI
Issue: Vol. 11 No. 1 (2026): JURNAL DAYA-MAS
Section Articles
Published: Jun 22, 2026
DOI: https://doi.org/10.33319/dymas.v11i1.208
Keywords: Chart of Accounts, COA Quartet, Easy COA, accounting literacy, interactive learning
Author
  • Riani Tanjung
    Universitas Logistik dan Bisnis Internasional
  • Mohamad Nurkamal Fauzan
    Universitas Logistik dan Bisnis Internasional
  • Surya Ramadhan Noor
    Universitas Logistik dan Bisnis Internasional
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How to Cite
Tanjung, R., Fauzan, M. N., & Noor, S. R. (2026). IMPLEMENTASI MEDIA PEMBELAJARAN COA INTERAKTIF UNTUK MENINGKATKAN LITERASI AKUNTANSI SISWA SMK PGRI 2 CIMAHI. JURNAL DAYA-MAS, 11(1), 28–33. https://doi.org/10.33319/dymas.v11i1.208
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