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Evaluation of the Effectiveness of Direct Instruction Model on Accounting Problem-Solving Skills at Various Levels of Students’ Prior Knowledge

In: Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025)

Author

Listed:
  • I Ketut Suandi

    (Politeknik Negeri Bali, Accounting Department)

  • Cening Ardina

    (Politeknik Negeri Bali, Accounting Department)

  • Ni Ketut Masih

    (Politeknik Negeri Bali, Accounting Department)

  • I Komang Sugiarta

    (Politeknik Negeri Bali, Accounting Department)

Abstract

Human resource development in the 21st century is directed towards skill development. Problem-solving skills is one of the skills needed in this century. The objectives of this study are, first, to explain the differences in accounting problem-solving skills in the dimensions of the direct instruction model and the conventional instruction model; and second, to explain the effect of instruction models on accounting problem-solving skills at various levels of students’ prior knowledge. This experimental study used a pretest-posttest non-equivalent control group design as the research design. This study determined 225 students who were taking the subject of accounting theory and practicum as the access population. A total of 88 students were determined as samples using group random sampling techniques and divided into two groups, namely the experimental group and the control group. The instrument for obtaining prior knowledge data was a multiple-choice test, while problem-solving skills data was obtained through an essay test. All types of data collected were analyzed using descriptive statistics and inferential statistics with a significance level of 0.05. The results: first, there is a difference in problem-solving skills between students who study with the direct instruction model and the conventional model; second, there is an effect between the instruction model and prior knowledge of problem-solving skills.

Suggested Citation

  • I Ketut Suandi & Cening Ardina & Ni Ketut Masih & I Komang Sugiarta, 2025. "Evaluation of the Effectiveness of Direct Instruction Model on Accounting Problem-Solving Skills at Various Levels of Students’ Prior Knowledge," Advances in Economics, Business and Management Research, in: Muhammad Udin Harun Al Rasyid & Nurul Fahmi & Yuliana Sukarmawati & I Wayan Sutina & Upayana Wiguna (ed.), Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025), pages 4-12, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-938-4_2
    DOI: 10.2991/978-94-6463-938-4_2
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