Interactive economics learning with audio-visual media (Sales Ratio Assessment case study)

Damas Dwi Anggoro; Tommy Anggriawan; Deni Agus Setyono

doi:10.17509/jik.v21i2.68826

Abstract

Tax education in secondary or vocational schools has an essential role in forming a good understanding of the tax system. This research aims to increase students' understanding of the Assessment Sales Ratio (ASR) method in economics learning through audio-visual media. ASR, often used in property valuation for tax purposes, was selected as a case study. The audio-visual media used includes video tutorials and interactive quizzes. Video tutorials are designed to explain ASR concepts and applications with engaging animations and diagrams, while interactive quizzes test students' understanding after watching the videos. This research uses a Research and Development (RnD) approach to develop and test the effectiveness of this learning media. The research results show that using audio-visual media can increase students' understanding significantly compared to traditional teaching methods. Student feedback also shows that audio-visual media makes learning more interesting and easier to understand. These findings indicate that integrating audio-visual media in economics learning can effectively overcome difficulties in understanding complex concepts. The recommendation of this research is the further development of interactive educational content for economics and accounting subjects at the secondary school level.

Abstrak

Pembelajaran perpajakan di sekolah menengah atau kejuruan memiliki peranan penting dalam membentuk pemahaman yang baik tentang sistem perpajakan. Penelitian ini bertujuan untuk meningkatkan pemahaman siswa tentang metode Assessment Sales Ratio (ASR) dalam pembelajaran ekonomi melalui penggunaan media audio visual. ASR, yang sering digunakan dalam penilaian properti untuk keperluan perpajakan, dipilih sebagai studi kasus. Media audio visual yang digunakan meliputi video tutorial dan kuis interaktif. Video tutorial dirancang untuk menjelaskan konsep dan aplikasi ASR dengan animasi dan diagram yang menarik, sementara kuis interaktif menguji pemahaman siswa setelah menonton video. Penelitian ini menggunakan pendekatan Research and Development (RnD) untuk mengembangkan dan menguji efektivitas media pembelajaran tersebut. Hasil penelitian menunjukkan bahwa penggunaan media audio visual dapat meningkatkan pemahaman siswa secara signifikan dibandingkan dengan metode pengajaran tradisional. Umpan balik siswa juga menunjukkan bahwa media audio visual membuat pembelajaran lebih menarik dan mudah dipahami. Temuan ini mengindikasikan bahwa integrasi media audio visual dalam pembelajaran ekonomi dapat menjadi solusi efektif untuk mengatasi kesulitan dalam memahami konsep yang kompleks. Rekomendasi penelitian ini adalah pengembangan lebih lanjut dari konten pendidikan interaktif untuk mata pelajaran ekonomi dan akuntansi di tingkat sekolah menengah.

Kata Kunci: media audio visual; nilai jual objek pajak; penilaian rasio penjualan (ASR)

Keywords:

media audiovisual Sales Ratio Assessment (ASR) tax object selling value

References

Afıfy, M. K. (2020). Effect of interactive video length within e-learning environments on cognitive load, cognitive achievement and retention of learning. Turkish Online Journal of Distance Education, 21(4), 68-89.

Ansar, A., & Rahmah, N. (2023). Penerapan model PjBL berbantuan media audio visual untuk meningkatkan hasil belajar IPA. PTK: Jurnal Tindakan Kelas, 3(2), 289-304.

Anshor, M. A. A., Ismatullah, I., & Sofiani, V. (2023). Analysis of sales ratio assessment as a test tool for accuracy of determination of tax object sales value against market value case study in Kabandungan Village. Journal of Applied Business, Taxation, and Economics Research, 3(2), 142-149.

Ardika, N., Agustiana, I., & Dibia, I. (2022). Character and learning outcomes of civics in VCT learning assisted by audio visual media. Indonesian Values and Character Education Journal, 5(1), 19-31.

Aurelliana, I., & Nugraha, S. S. (2022). Impact of using podcasts on students learning motivation. Curricula: Journal of Curriculum Development, 1(1), 61-72.

Barus, R., Ritonga, A., & Yahfizham, Y. (2022). The influence of the use of audio visual media and the ability to read the Qur'an on tahfidz learning outcomes at integrated Islamic private junior high school. Al-Ishlah Jurnal Pendidikan, 14(4), 5129-5138.

Cahyono, D. N., Khumaedi, M., & Hadromi, H. (2021). The impact of audio-visual media toward learning result in the subject of seizing picture. Journal of Vocational and Career Education, 6(1).

Carbonnier, C. (2023). Property tax regressivity, the case of québec. Public Finance Review, 52(2), 155-181.

Donald, P. F. (2007). Adult sex ratios in wild bird populations. Ibis, 149(4), 671-692.

Dornfest, A. S., Rearich, J., Brydon III, T. D., & Almy, R. (2019). State and provincial property tax policies and administrative practices (PTAPP): 2017 findings and report. Journal of Property Tax Assessment & Administration, 16(1), 43-130.

Ernayani, R., Dewi, C., Dafiq, N., & Rosdarni, R. (2024). Introduction to sharia economics and financial literacy for elementary school students. I-Com: Indonesian Community Journal, 4(1), 491-500.

Harsa, W., Saragih, A., & Husein, R. (2021). Interaction between dual teaching media and motivation on the students’ listening achievement. Linguistik Terapan, 18(1), 68-84.

Karami, A. (2019). Implementing audio-visual materials (Videos), as an incidental vocabulary learning strategy, in second/foreign language learners' vocabulary development: A current review of the most recent research. Journal on English Language Teaching, 9(2), 60-70.

Kent, C. A., & AAS, C. (2021). Property taxation and school finance in Pennsylvania. Journal of Property Tax Assessment & Administration, 18(2), 8-18.

Kholik, A. (2022). Upaya peningkatan hasil belajar melalui metode sharing dan media audio visual materi iman pada hari akhir siswa kelas xii. Ipa-2 SMA-negeri 1 margasari kabupaten tegal semester 1 tahun pelajaran 2017/2018: Array. Dialektika Jurnal Pemikiran dan Penelitian Pendidikan Dasar, 12(1), 822-822.

Kim, S., Chung, I. H., & Eom, T. H. (2020). Institutional differences and local government performance: evidence from property tax assessment quality. Public Performance & Management Review, 43(2), 388-413.

Kim, Y. (2019). Limits of property taxes and charges: City revenue structures after the great recession. Urban Affairs Review, 55(1), 185-209.

Lamichhane, B. D., Bhaumik, A., & Gnawali, A. (2024). Empowering futures: A financial literacy assessment among graduate students at Tribhuvan university. International Journal of Business Strategy and Social Sciences, 7(1), 1-10.

Lestari, K., Nasbey, H., & Raihanati, R. (2021). The development of “Poster Equipped With Video (POSEVI)” on fluids at rest topic for 11th grade students. Jurnal Penelitian dan Pengembangan Pendidikan Fisika, 7(1), 91-98.

Liker, A., Freckleton, R. P., & Székely, T. (2013). The evolution of sex roles in birds is related to adult sex ratio. Nature Communications, 4(1), 1587-1600.

Luo, Z., Azam, S. F., & Wang, L. (2023). Impact of financial literacy on household stock profit level in China. PloS one, 18(12), e0296100.

Martin, F., & Purba, N. M. B. (2024). Pengaruh literasi keuangan dan inklusi keuangan terhadap kinerja usaha mikro di kota Batam. El-Mal: Jurnal Kajian Ekonomi dan Bisnis Islam, 5(4), 2848-2861.

McMillen, D. (2012). The effect of appeals on assessment ratio distributions: Some nonparametric approaches. Real Estate Economics, 41(1), 165-191.

Mikesell, J. (2013). Property tax stability: A tax system model of base and revenue dynamics through the great recession and beyond. Public Finance, and Management, 13(4), 310-334.

Mufidah, I., Nulhakim, L., & Alamsyah, T. (2020). Development of learning media for video audio-visual stop motion based on contextual teaching and learning in science learning water cycle material. Jurnal Ilmiah Sekolah Dasar, 4(3), 449-451.

Mutia, L., Gimin, G., & Mahdum, M. (2020). Development of blog-based audio visual learning media to improve student learning interests in money and banking topic. Journal of Educational Sciences, 4(2), 436-448.

Mutiasari, N. & Rusnilawati, N. (2022). Discovery learning assisted by animation audio visual media optimizes problem solving ability and students' independent attitude. Jurnal Ilmiah Sekolah Dasar, 6(3), 516-524.

Nicolaou, C., Matsiola, M., & Kalliris, G. (2019). Technology-enhanced learning and teaching methodologies through audiovisual media. Education Sciences, 9(3), 196-210.

Novianti, Y., Lubis, R., Rajagukguk, K., & Franklin, T. (2022). The advancement of audio visual technology based educational materials for social studies at madrasah ibtidaiyah. Elementary Islamic Teacher Journal, 10(1), 23-35.

Obielodan, O. O., Onojah, A. O., Onojah, A. A., Ibironke, E. S., & Alabi, E. O. (2022). Interactive Effect of Score Levels on Students’ Performance in Social Studies. Inovasi Kurikulum, 19(1), 109-118.

Olagbaju, O. O., & Popoola, A. G. (2020). Effects of audio-visual social media resources-supported instruction on learning outcomes in reading. International Journal of Technology in Education, 3(2), 92-104.

Pashaei, A., Hassani, M., Mohajeran, B., & Shahbazi, K. (2024). Economics education, decision-making, and entrepreneurial intention: A mediation analysis of financial literacy. Open Education Studies, 6(1), 20-30.

Pertiwi, N., Kumalasari, D., & Setiawan, J. (2023). Audio visual based learning media in learning the history of human life in the pre-literacy age in Indonesia. JPI (Jurnal Pendidikan Indonesia), 12(1), 124-134.

Putri, A. (2022). Audio-visual-based learning media through Canva application for eight grade students. Jurnal Ilmiah Pendidikan Profesi Guru, 5(2), 331-342.

Razif, R., & Wati, K. (2019). Tingkat akurasi penetapan nilai jual objek pajak bumi terhadap nilai pasar dengan metode assessment sales ratio (Studi kasus pada Kecamatan Muara Satu Kota Lhokseumawe). Jurnal Akuntansi dan Keuangan, 7(1), 11-22.

Salamuddin, S. and Simamora, E. (2023). Using audio visual media to improve muhadatsah learning for class VII students at Mts Negeri 1 Tapanuli Tengah. Istawa Jurnal Pendidikan Islam, 7(2), 118-129.

Sari, F., Subroto, S., & Haroky, F. (2022). Development of audio-visual physics animation media to improve students’ understanding of concepts and creativity. Jurnal Penelitian dan Pengembangan Pendidikan Fisika, 8(1), 125-134.

Sarwinda, K., Rohaeti, E., & Fatharani, M. (2020). The development of audio-visual media with contextual teaching learning approach to improve learning motivation and critical thinking skills. Psychology, Evaluation, and Technology in Educational Research, 2(2), 98-114.

Shirazi, M. R., & Keivani, R. (2019). The triad of social sustainability: Defining and measuring social sustainability of urban neighbourhoods. Urban Research & Practice, 12(4), 448-471.

Suryani, L. (2023). Increasing teachers' creativity in teaching through the implementation of audio visual media in SMP Negeri 4 Dumai. Jurnal Pajar (Pendidikan dan Pengajaran), 7(1), 143.

Susilo, S. V. (2020). Penggunaan media pembelajaran berbasis audio visual untuk meningkatkan hasil belajar bahasa Indonesia di sekolah dasar. Jurnal Cakrawala Pendas, 6(2), 108-115.

Wang, L., Arifin, A., & Akbar, I. (2022). Pengaruh media audio visual terhadap hasil belajar IPA terpadu siswa kelas V SDN 01 Pajo. Diksi Jurnal Kajian Pendidikan dan Sosial, 3(2), 36-43.

Wardana, R. (2020). Analysis of accuracy the tax object sales value (NJOP) to market value with assessment sales ratio method (case study in Malang city). Jurnal Politik Pemerintahan Dharma Praja, 12(2), 1-12.

Winarto, W., Syahid, A., & Saguni, F. (2020). Effectiveness the use of audio visual media in teaching islamic religious education. International Journal of Contemporary Islamic Education, 2(1), 81-107.

Yanto, M. (2023). Analisis tingkat akurasi penetapan njop pada pajak bumi dan bangunan terhadap nilai pasar dengan metode assessment sales ratio pada BPPRD Kota Tanjungpinang. Juremi: Jurnal Riset Ekonomi, 3(1), 107-112.