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This study aimed at generating valid and reliable web-based accounting competence performance assessment among vocational high school student. In general, the development procedures that had been implemented were classified into two parts. The first part is rubric development, while the second part is web development. The procedures that had been performed consisted of four stages namely: preliminary study, design, experiment and revision, and implementation. The subjects in the study were 12 Accounting teachers, who also served as the raters for this study, from private vocational high schools. All raters were debriefed regarding the use of the assessment rubric. In performing data analysis for measuring the content validity, the researchers implemented an index that had been proposed by Aiken. Then, in measuring the reliability the researchers implemented the intraclass correlation coefficient (ICC). Due to the fact that the calculation results have been above the table results, the researchers would like to conclude that the rubric that has been developed has met the content validity. If the rubric is estimated by Alpha Coefficient, then its reliability will be excellent. If the rubric is analyzed by ICC, then it is reliable and it has high stability.

Developing a Web-Based Accounting Competence Performance Assessment Rubric Among Vocational High School Students