Driven by concerns over the challenges of online learning during the COVID-19 pandemic, Dr. Sony Warsono, a lecturer from the Accounting Department of the UGM Faculty of Economics and Business (FEB UGM), and his team created a digital learning innovation called SIDEK-Edu, an abbreviation of Sistem Informasi Debit Kredit untuk Edukasi (Debit-Credit Information System for Education).
This application aims to simplify accounting studies by integrating theory and practice into a single digital platform, a Learning Management System (LMS).
“The innovation of the digital learning platform SIDEK-Edu is expected to make accounting easier to learn and to eliminate its daunting perception among some individuals,” said Dr. Warsono at FEB UGM on Thursday, Dec. 19.
Dr. Warsono explained that SIDEK-Edu is designed with three main features. The first feature is a theory room containing learning materials on accounting concepts and theories.
This feature allows users to upload various teaching materials and quizzes in formats such as multiple-choice questions, journal illustrations, essays, and financial reporting.
The second feature is a practice room to facilitate students in conducting digital accounting practices. This practical learning feature includes basic company data setup, financial recording and reporting, and the presentation of evaluation results from completed practical activities.
The third feature is a learning support module, which comprises class management, automated assessment of quizzes, and practical accounting cycle assignments.
Dr. Warsono emphasized that SIDEK-Edu makes accounting learning more convenient through its practical and efficient system. Students only need to access the application website to download teaching materials, take quizzes, and perform accounting exercises directly on the platform.
“SIDEK-Edu provides a solution to overcome the challenges of learning accounting that previously required multiple platforms,” he said.
According to Dr. Warsono, the Digital Practice Room feature in SIDEK-Edu enables students to replace paper-based practices with a more efficient digital system, making accounting learning more modern and environmentally friendly.
“SIDEK-Edu combines the functionality of Google Classroom with accounting software. No more paper is needed because everything is digital,” he added.
SIDEK-Edu is implemented in over 20 vocational schools (SMKs) and two universities across Sumatra and Java.
These include Universitas Gadjah Mada, Universitas Pasir Pengaraian, SMK Dr Soetomo Surabaya, SMK Negeri 1 Pengasih, SMK 1 Tamtama Sidareja, SMK Negeri 1 Terbanggi Besar, SMK Negeri 1 Seputih Surabaya, and SMK Negeri 1 Metro.
The application has proven beneficial in supporting accounting education and providing financial literacy to vocational school students in underdeveloped areas.
For example, in July 2024, students at SMK Negeri 1 Teluk Bintuni, West Papua, received intensive training in accounting, institutional finance, and accounting software.
Dr. Arika Artiningsih, Center for Accounting Education Studies (PKAP) Coordinator at FEB UGM, added that SIDEK-Edu was also used for an online accounting competition in Lampung Province involving more than 70 vocational schools.
The application has been utilized in university and national-level accounting competitions, including the National Accounting Olympiad organized by the Gadjah Mada Accounting Student Association (Imagama).
“With its various advanced features, SIDEK-Edu is expected to continue growing and widely used, particularly in accounting education in Indonesia. This innovation demonstrates how technology integration can positively impact education and human resource development,” she concluded.
Reporters: FEB UGM/Shofi Hawa Anjani & Kurnia Ekaptiningrum
Author: Agung Nugroho