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The purpose of this study is to produce sparkol videoscribe-based learning video products that are suitable to be used in journalizing trade accounting journals with a spreadsheet program. The type of research used was research and development. The development procedure in this study was the ADDIE model, which consisted of analysis, design, development, implementation, and evaluation. This research was conducted in two stages, namely a limited trial phase and an experimental stage to a larger class. This sparkol videoscribe learning video contained tutorial material for journalizing trade accounting with a spreadsheet program. Before conducting trials and experiments with students, this learning video has been assessed for eligibility by material experts and media experts. The results of the material experts obtained a final score of 3.47 (very feasible), while the media experts obtained a score of 3.2, which means feasible. The results of the researchers tested the feasibility of learning media obtained from the distribution of questionnaires to students that at the trial stage, the average questionnaire score was 3.05 (feasible). In addition, at the experimental stage, the results obtained an average questionnaire score of 3.07 (feasible). The results of the research development process have proven that sparkol videoscribe is feasible to be used in learning spreadsheets for accounting.

Sparkol Videoscribe: Development of Accounting Learning Media (Case Studies in Indonesia)