DIGITALIZATION OF ISLAMIC ACCOUNTING LEARNING AT IAIN BONE ACCOUNTING LABORATORY: PERSPECTIVE ON UTILITARIANISM THEORY

masyhuri; Widya Astuti; A Adryan Hidayat

doi:10.24252/assets.v13i2.41679

masyhuri IAIN Bone
(ID)
Widya Astuti Bone State Islamic Institute
(ID)
A Adryan Hidayat Bone State Islamic Institute
(ID)

DOI: https://doi.org/10.24252/assets.v13i2.41679

Kata Kunci: Digitalization, Islamic Accounting Learning, Utilitarianism Theory, Laboratory, Digital Transformation×

Abstrak

Penelitian ini bertujuan mengembangkan media pembelajaran akuntansi syariah melalui perspektif teori utilitarianisme berbasis digitalisasi sebagai bagian dari transformasi digital. Media yang dikembangkan dengan pemanfaatan sosial media laboratorium akuntansi IAIN Bone. Penelitian ini merupakan penelitian Research and Development (R&D) dengan orientasi untuk mengembangkan suatu produk penelitian. Penelitian dimulai dari analisis kebutuhan, perencanaan, pengembangan produk, validasi ahli, dan penggunaan produk. Guna mengukur efektivitasnya digunakan uji lapangan terbatas. Hasil penelitian ini menyimpulkan tersedianya media pembelajaran untuk pokok bahasan materi akuntansi syariah yang telah teruji efektifitas penggunaannya berbasis teori utilitarianisme yang bermanfaat sebagai konten digital yang selebritif serta mendapat respon yang positif dari peserta didik. Implikasi dari penelitian ini yaitu menjadi masukan kepada pendidik dan laboratorium agar peka dan mampu mengoptimalkan digitalisasi pembelajaran sebagai upaya transformasi digital yang akuntabel dan bermanfaat.

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