Enhancing Students^ Public Sector Accounting Learning By Using Augmented Reality
Imam Mulyono, Mika Marsely, Siti Amerieska

State Polytechnic of Malang

Abstract

Accounting is separated into several parts in higher education, including financial accounting, management accounting, tax, auditing, financial management, and public sector accounting. Public sector accounting is regarded as a critical component of accounting students^ foundational skills. In terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. Many real cases from any institution (government, worship place, hospital, school or university, and any other non-profit organization) can be utilized as examples in class to improve learning effectiveness. Augmented reality (AR) technology can provide the 3D explanation with animation by targeting a marker with the mobile camera. As a result, in this study, AR-based 3D animation was used to deliver a complete and interactive explanation. In general, this application is appropriate for both epidemic and regular learning activities. It will come in handy in any occasion. 51 students studying public sector accounting were recruited as participants in this project to validate the effectiveness of this technique. Their learning outcomes with AR were measured using Bloom^s cognitive levels, which demonstrate the degree of learning achievement at various stages. According to the findings, students in the experimental group had much stronger comprehension of basic concepts of non-profit accounting characteristics and recording transactions on financial statements through AR than those in the control group. The findings suggest that, when compared to traditional learning methods, AR-based 3D animation could significantly enhance students^ higher-level cognitive abilities, allowing them to more effectively scaffold knowledge about basic concepts in non-profit accounting characteristics and financial statement recording transactions.

Keywords: Public Sector Accounting, Augmented Reality, Learning

Topic: Accounting