Universitas Gadjah Mada
Faculty of Economics and Business

Accounting is often perceived by many as a daunting subject. However, learning accounting has become easier thanks to the innovative digital learning platform SIDEK-Edu (Debit and Credit Information System for Education). Developed by Prof. Sony Warsono, MAFIS, Ak., CA., Ph.D., a lecturer at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM), SIDEK-Edu is designed to simplify accounting education by integrating accounting theory and practice into a single digital learning management system (LMS).

Prof. Sony explained that the application was born out of the challenges of online learning during the COVID-19 pandemic. Many students need help practicing accounting in a virtual environment. Recognizing this problem, he and a team from the Center for Accounting Education Studies (PKAP) at the FEB UGM Accounting Laboratory sought a solution.

"We have developed a debit-credit information system application for education that integrates accounting theory and practice into a single digital platform called SIDEK-Edu," he said on Monday (12/16/2024).

SIDEK-Edu has three main features. The first is the Theory Room, which provides learning materials and quizzes on accounting concepts and theories. This feature allows users to upload various teaching materials and quiz formats, including multiple-choice questions, journal illustrations, essays, and financial reports.

The second feature is the Practice Room, which allows students to perform digital accounting exercises. This feature includes company database setup, financial record keeping, reporting, and completed exercise evaluation. Finally, the Learning Support feature includes class management tools, automated grading of quizzes, and assessment of accounting cycle practices.

The presence of SIDEK-Edu simplifies the accounting learning process with its practical and efficient system. Students can easily access the platform to download materials, take quizzes, and perform accounting practices - all within the same application. SIDEK-Edu addresses the challenge of using multiple platforms for accounting education by providing a unified digital solution.

The Practice Room feature allows students to replace traditional paper-based practices with a more efficient and environmentally friendly digital system. "SIDEK-Edu is like a combination of Google Classroom and accounting software. There's no need for paper because everything is digital," Sony added.

SIDEK-Edu has been implemented by more than 20 vocational schools (SMKs) and two universities in 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.

"SIDEK-Edu has supported accounting education and provided financial literacy to vocational students in underprivileged areas. One example is the intensive training on accounting, institutional finance, and computerized accounting for students of SMK Negeri 1 Teluk Bintuni, West Papua, in July 2024," said Dr. Arika Artiningsih, the coordinator of PKAP FEB UGM.

Dr. Arika added that SIDEK-Edu was also used for an online accounting competition for vocational schools in Lampung Province, involving more than 70 schools. The application has also been used in university and national events, such as the National Accounting Olympiad organized by the Gadjah Mada Accounting Students Association (Imagama).

With its advanced features, SIDEK-Edu is expected to grow and be widely adopted, especially in accounting education in Indonesia. This innovation demonstrates that technology integration can positively impact the development of education and human resources.

Reporter: Shofi Hawa Anjani
Editor: Kurnia Ekaptiningrum

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