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The purpose of the research is to examine the effectiveness of the E-ATCM (Accounting Trading Company’s Module) in improving students’ cognitive learning outcomes. This research uses an experimental approach to evaluate the efficacy of the E-ATCM learning media. The experiment involved 77 students from the 2023 cohort at Yogyakarta State University. The researcher highlights the phenomenon of E-ATCM media development, which has rarely been investigated. A pre-post experimental design with a control group is employed in the research. This study compares an experimental group receiving the E-ATCM media intervention with a control group receiving material via PowerPoint. Hypothesis testing using an independent t-test demonstrated a notable difference between the experimental and control classes. Specifically, the E-ATCM media was found to be effective and significant in the learning process of Accounting students in the Basic Financial Accounting course. This study has implications for the use of E-ATCM as an independent learning medium to deepen material comprehension. Furthermore, students are expected to optimize their learning time by uttilizing the ease of access offered by E-ATCM, which can be accessed anytime and anywhere.

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Implementation of E-ATCM (Accounting Trading Company’s Module) to Enhance Accounting Students’ Level of Understanding

  • 会议论文

  • 发表日期：

    2026年

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  • Betanika Nila Nirbita,
  • Muhammad Roy Aziz Haryana,
  • Syahida Norviana,
  • Lu’lu’ul Jannah

摘要

The purpose of the research is to examine the effectiveness of the E-ATCM (Accounting Trading Company’s Module) in improving students’ cognitive learning outcomes. This research uses an experimental approach to evaluate the efficacy of the E-ATCM learning media. The experiment involved 77 students from the 2023 cohort at Yogyakarta State University. The researcher highlights the phenomenon of E-ATCM media development, which has rarely been investigated. A pre-post experimental design with a control group is employed in the research. This study compares an experimental group receiving the E-ATCM media intervention with a control group receiving material via PowerPoint. Hypothesis testing using an independent t-test demonstrated a notable difference between the experimental and control classes. Specifically, the E-ATCM media was found to be effective and significant in the learning process of Accounting students in the Basic Financial Accounting course. This study has implications for the use of E-ATCM as an independent learning medium to deepen material comprehension. Furthermore, students are expected to optimize their learning time by uttilizing the ease of access offered by E-ATCM, which can be accessed anytime and anywhere.