Accounting Learning for Non-Accounting, an Experimental Study for Creative Industry and MSMEs


  • Pigo Nauli
  • Neny Desriani


To provide empirical evidence on the use of alternative methods in accounting learning that can be used by MSMEs business peoples and creative industries.The research design chosen was the pre and post-test design with one sample experimental method by giving treatment and manipulating all research variables strictly, so that the results of the study were more valid and could be generalized. This study uses Technology-assisted learning where the delivery of learning material is carried out through audio-visual presentation with the Adobe Flash player applicationThe results of the study indicate that MSMEs business peoples can understand well in terms of analyzing financial transactions and understanding the process of preparing financial statements, namely the income statement and balance sheet. This can be seen from the results of different tests before and after the treatmentThis research was conducted in order to find an alternative solutions to problems in the preparation of financial reports conducted by Small and Micro Enterprises (MSMEs) and creative industry peoples. The difficulties of businesses in understanding conventional accounting/accounting processes that tend to focus on applying principles in applicable standards and are not flexible, have made the preparation of financial statements difficult for business people who have no accounting background. In this study offered methods that are expected to be applied in accounting learning, namely mathematical based methods.