The Use of Comic Media in an Effort to Improve Understanding of the Accounting Cycle of Service Companies in the Introductory Accounting Course at ITB Indragiri Rengat

Fatti Corrina, Melliofatria Melliofatria, Wirda Jannatul Jannah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to determine the effect of using comic strips on students' understanding of the accounting cycle for service companies in the Introduction to Accounting course at ITB Indragiri Rengat. The background of this study is based on students' low understanding of the accounting cycle concept, which is abstract and less engaging when presented solely through conventional methods such as lectures and textbooks. Comic strips were chosen as an alternative learning medium because they can convey material visually and narratively, thus expected to improve understanding more effectively.

The research method used was a quasi-experimental study with a pretest-posttest control group design. The sample consisted of two classes: an experimental class using comic strips and a control class using conventional learning methods. Data collection was conducted through conceptual understanding tests before and after the treatment. Data were analyzed using an independent t-test.

The results showed a significant difference between the understanding of students who learned using comic strips and those who learned using conventional methods. Students in the experimental group experienced a higher increase in scores than those in the control group. Therefore, it can be concluded that the use of comic strips is effective in improving understanding of the accounting cycle for service companies.

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The Use of Comic Media in an Effort to Improve Understanding of the Accounting Cycle of Service Companies in the Introductory Accounting Course at ITB Indragiri Rengat