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

DOI

10.2991/978-94-6463-938-4_2How to use a DOI?

Keywords

Direct Instruction; Prior Knowledge; Problem-Solving

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - I Ketut Suandi
AU  - Cening Ardina
AU  - Ni Ketut Masih
AU  - I Komang Sugiarta
PY  - 2025
DA  - 2025/12/31
TI  - Evaluation of the Effectiveness of Direct Instruction Model on Accounting Problem-Solving Skills at Various Levels of Students’ Prior Knowledge
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025
PB  - Atlantis Press
SP  - 4
EP  - 12
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-938-4_2
DO  - 10.2991/978-94-6463-938-4_2
ID  - Suandi2025
ER  -