The reserach was intended to investigate: (1) The recent Accounting learning
at the third grade of Saint Louis IX Pangudi Luhur Sedayu, (2) Moodle web based
Learning appropriate to support the Economic/Accounting learning at the third
grade of Saint Louis IX Pangudi Luhur Sedayu, (3) The effectivity of the
Accounting Learning process using the developed moodle web in order to
increase the students’ achievement.
The reserach was development research implementing ADDIE (Analysis,
Design, Development, Implementation, Evaluation) development model. The
subjects the the research were 30 students of the third grade of Social Study
Program of Saint Louis IX Pangudi Luhur Sedayu (acting as the experiemental
goup) and 32 students of the third grade of Social Study Program of Pangudi
Luhur St. Joseph Senior High School Yogyakarta (acting as the controlled group).
The data collection techniques employed in the research were observation,
questionairre, performance test, and interview. The data analysis technique used
was descriptive statistical analysis and t-Test
The research findings showed that; (1) there was problems in the Accounting
learning, especially at the topic of Siklus Akuntansi Perusahaan Dagang. The
students believed that there were not enough time for teaching leraning activities
in the class, lack of appropriate text book and references, and the teachers’
constraint in monitoring the students’ progress in understanding the topic. (2) The
research developed web based Acoounting e-learning using moodle which was
considered eligible to be used by the students students of the third grade of Social
Study Program of Saint Louis IX Pangudi Luhur Sedayu at the subject of
Economic/Accounting, especially at the topic of understanding of Siklus
Akuntansi Perusahaan Dagang. (3) The result of the effectivity test showed that
the students’performance using e-learning Accounting material in the teaching
learning activity was higher than those who only used textbook and underwent a
conventional teaching learning strategy. The result of the t-Test computation
showed that DK = { | > 2.000} ; whereas = 2.081 ? DK. Therefore, is
rejected, and it could be concluded that the two groups had different achievement.
The experimental group reached the average score of 77.6, whereas the controlled
goup only reached 74.1 of average.
Key Words: E-learning, Acconting, Moodle, Independent Learning