The Developing Assimilation Process in Learning How to Prepare Financial Statements for Manufacturing Companies Using Accounting Software Zainal Abdul Haris*, Retno Widiastuti, Widi Dwi Ernawati
Politeknik Negeri Malang
Abstract
The purpose of this research is to develop an assimilation process for students in learning how to prepare financial statements in manufacturing companies. In this case, there are two interrelated courses, Cost Accounting which already exists in the student^s cognitive
structure and serves as an anchor for the new knowledge being studied, that is compiling the financial statements of manufacturing companies in its position as a new meaningful learning task. This study was carried out using empirical methods, in the form of direct experience in studying, observing, and teaching how to use accounting software, especially in arranging the financial statements of manufacturing companies. The result of this study is that students can relate their knowledge in cost accounting to new knowledge in preparing financial reports for manufacturing companies through the use of accounting software with unusual stages. This is indicated by their success in solving the relevant cases given. The research contribution is the description of how the assimilation process is carried out towards achieving meaningful learning in the preparation of financial statements of manufacturing companies using accounting software. The limitation of this research is that the technical recording carried out using accounting software does not reflect the stages of recording that are carried out manually so that the assimilation assistance delivered is not easily understood by students
