Accounting Training Module Development to Boost Agriculture Financial Literacy on Palm Farmers

  •  Henny Hasibuan    
  •  Danardana Murwani    
  •  Sri Widjaja    
  •  Mit Witjaksono    


This research aims to develop agriculture accounting training module in order to increase palm oil farmer financial literacy, in this case farmers in Donomulyo, Malang Regency, Indonesia. The method utilized in model development is Design Based Research using the following progression: problem identification, explanation of goals, design and development of artifacts, artifact testing, evaluation on artifact testing, and communication of artifact testing result. Examination was conducted on 25 palm oil farmers, through individual learning on agriculture accounting training to increase financial literacy. Module effectivity was determined should 50% of community members apply separate accounting records for agriculture and household respectively. Module development result has been validated and revised by economy lesson plan experts, education media experts, and agriculture accounting experts. Module composition consists of Chapter 1 (An Introduction to Agriculture Accounting), Chapter 2 (Accounting Basic Procedure), Chapter 3 (Agriculture Break Event Point), Chapter 4 (Agriculture Opportunity Cost Calculation), Chapter 5 (Palm Oil Farmer Household Financial Management). Graphic design provides colorful layout to increase learners’ interest and motivation to learn module content. 76% of the total number of participating farmers have utilized modules and implemented accounting in daily life.

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