The Need Of Development Learning In Management Accounting Being Blended Learning Environmental Management Accounting

Abstract

Material need analysis of environmental management accounting was carried out through study program discussion forum.   The feedback was obtained whether this course was offered to the student about to graduate or teaching material on environmental management accounting was being part of management accounting subject.  The study aimed to identify the needs of development in learning management accounting being blended learning in environmental management accounting.  Purposive sampling survey was used in this research.  The samples were lecturer of private university and management accounting students. Reliability and validity test were applied, meanwhile, frequencies and descriptive analysis were also utilized for better result.    The result showed that reliability test value was indicated measurement scale of learning need management accounting that was measured on aspect of formula competency subject,  learning process, learning source, matching of learning outcome, active learning method, learning strategy, result and evaluation of learning, were reached a good reliability.  The validity test ascertained that correlation all aspects of learning were significantly as measurement of learning need.   The most of the respondents were replied “often†based on frequency analysis on the need of learning in management accounting subject.  Meanwhile, descriptive analysis informed that the development of learning in environmental management accounting could be done through learning improvement in some aspects such as learning process, matching of learning outcome and learning method.  All of blended learning devices, learning plan semester, syllabus and learning evaluation were presented in form of power point, teaching book and blog.