Development of Work Sheet of Accounting Basic Education Practicum Model

Abstract

Subjects The basics of accounting are the courses of study programs taken by first semester students. Accounting is a field of science that is not sufficiently learned from the theoretical side, but accounting is easier to understand with real bookkeeping practices. The development of this Worksheet aims to produce a valid practical and effective Worksheet. The model used in the development of this l earning tool is the Thiagarajan Model which is better known as the 4-D Model. This model has four stages of development, namely Define, Design, Develop and Disseminate. But in this study, researchers modified the 4-D model. But this development modifies by simplifying the model by using three stages of the four stages, namely define, design, develop. The results of the development show the worksheet of the practicum model developed is valid, and effective for students of the University of Jember Economic Education Study Program.