Application Of Easy COA On Android To Improve Understanding Of Learning Chart Of Accounts

Abstract

Understanding of the Chart of Accounts (COA) is the basic capital and has an important essence in the preparation of financial reports. In the D3 Accounting Study Program, Pos Indonesia Polytechnic, based on the processed quiz scores, shows that students' understanding of COA material is still lacking. For this reason, other facilities are needed, so that students can study anywhere and anytime. Currently, Android smartphones can be used as a learning tool. Learning content can be in the form of images, sounds, videos, etc. Easy COA is an android application related to COA. This study aimed to analyze before and after the implementation of Easy COA using paired sample test, to analyze student clusters after implementing Easy COA using the DBSCAN method, and to analyze the effect of Easy COA implementation on the final grades of students using linear regression. The results showed that there was an improvement in the mean value of 2.89%. The distribution of the cluster pattern using the DBSCAN method was interpreted that the Easy COA score was directly proportional to the final score. The effect of Easy COA with the final value had given the linear regression correlation. It concluded that Easy COA can be implemented to improve understanding of learning COA.