VIRTUAL SYNCHRONOUS LEARNING AKUNTANSI MANUFAKTUR DALAM MENDORONG EFEKTIVITAS PEMBELAJARAN Virtual Synchronous Learning of Manufacturing Accounting In Supporting Learning Effectiveness

Abstract

Tujuan penelitian ini adalah untuk mengetahui: 1) perbandingan perkuliahan Akuntansi Manufaktur secara tatap muka di kampus (live synchronous learning) dengan tatap maya di Zoom (virtual synchronous learning); dan 2) efektivitas virtual synchronous learning melalui pemanfaatan Zoom cloud meeting dalam perkuliahan Akuntansi Manufaktur. Metode pengumpulan data melalui kuesioner dengan teknik analisis data deskriptif. Responden penelitian ini adalah mahasiswa yang telah mengikuti perkuliahan Akuntansi Manufaktur selama 1 (satu) semester. Hasil penelitian ini menunjukkan bahwa terdapat 6 (enam) metode pembelajaran yang efektif untuk mata kuliah Akuntansi Manufaktur baik live synchronous learning maupun virtual synchronous learning, yaitu: 1) Discovery Learning (studi kasus); 2) Cooperative Learning (pembelajaran kooperatif); 3) Small Group Discussion (diskusi kelompok); 4) Collaborative Learning (pembelajaran kolaboratif); 5) Project-Based Learning (pembelajaran berbasis proyek); dan 6) Problem-Based Learning (pembelajaran berbasis masalah). Terdapat 3 (tiga) bentuk pembelajaran yang efektif untuk dikolaborasikan dalam mencapai Sub-Capaian Pembelajaran Mata Kuliah (Sub-CPMK) Akuntansi Manufaktur, yaitu: 1) Kuliah; 2) Respons dan Tutorial; dan 3) Praktikum. Metode dan bentuk pembelajaran tersebut sesuai dengan Permendikbud Nomor 3 Tahun 2020 tentang Standar Nasional Pendidikan Tinggi,  Pasal 14 ayat 3 dan ayat 5. Terkait efektivitas virtual synchronous learning via Zoom cloud meeting, 6% responden menyatakan kurang paham, 78% paham, dan 17% sangat paham. Adapun dalam hal perbandingan live synchronous learning dan virtual synchronous learning via Zoom cloud meeting, 22% responden menjawab bahwa lebih baik dijelaskan langsung oleh dosen pada kuliah tatap muka, sedangkan 78% menjawab sama saja baik kuliah tatap muka maupun tatap maya.
The aim of this study is to know: 1) the comparison between face-to-face manufacturing accounting lecture at the campus (live syncronous learning) and via Zoom (virtual syncronous learning); and 2) the effectiveness of virtual synchronous learning via Zoom cloud meetings in manufacturing accounting lectures. The method of collecting data is through questionnaire with descriptive data analysis techniques. The respondents of this study are students who have attended manufacturing accounting lecture for 1 (one) semester. The result of this study indicates that there are 6 (six) effective learning methods for manufacturing accounting lecture, both live synchronous learning or virtual synchronous learning, namely: 1) Discovery Learning; 2) Cooperative Learning; 3) Small Group Discussion; 4) Collaborative Learning; 5) Project-Based Learning; and 6) Problem-Based Learning. There are 3 (three) forms of effective learning to collaborate in achieving the Manufacturing Accounting Sub-CPMK, namely: 1) Lectures; 2) Responses and Tutorials; and 3) Practicum. The method and form of learning are in accordance with Permendikbud Number 3 of 2020 concerning the National Higher Education Standard, Number Section 14 Clause 3 and 5. Related to the effectiveness of virtual synchronous learning via Zoom cloud meeting, 6% of the respondents state that they do not understand, 78% understand, and 17% understand very well. As for the comparison of live synchronous learning and virtual synchronous learning via Zoom cloud meetings, 22% of respondents state that it is better to have direct explanation from the lecturer in face-to-face lecture, while 78% answer that both live syncronous learning and virtual syncronous learning are the same.