Comics as an Alternative Learning Media for Introductory Accounting Course

摘要

Introductory Accounting course is the basic course for accounting student which one of the topic is accounting cycle of services company. Accounting of service company can be considered as a foundation in understanding other topics in introductory accounting course. Problems arise since lecturers still use traditional method in teaching such as preaching method which considered less interesting by students. Lecturer should adopt innovative and creative learning media to ensure students' attention. This study aims to propose the use of comics as a learning media to improve students' understanding in accounting cycle of service company on introductory accounting course. This study used an experimentation, which classified as pre-experimental (non-design) by the method of the one group pretest - posttest design. The results indicate that there are differences in students' understanding of accounting cycle of service company before and after the use of comics as learning media. Comics as learning media in introductory accounting course can improve the students' understanding on accounting cycle of service company. Therefore, comics can be recommended as one of the alternative learning media to be used in the classroom. However, it does not mean that comics can replace lecturers' role as an educator. Indeed, comics can be used as a tool to maintain students' attention in class and to improve their understanding in such topic.