Implementasi Google Sheets Berbasis Real-Time Monitoring Dalam Praktikum Akuntansi
DOI:
https://doi.org/10.31004/jpion.v5i2.1444Keywords:
Google Sheets, real-time monitoring, integritas akademik, green education, praktikum akuntansiAbstract
Praktikum akuntansi di jenjang sekolah menengah masih banyak bergantung pada lembar kerja kertas, kebiasaan yang boros sumber daya dan sulit diawasi ketika peserta didik saling menyalin jawaban. Penelitian ini mengembangkan dan menguji sistem praktikum akuntansi berbasis Google Sheets yang menggabungkan fitur real-time monitoring dan riwayat penyuntingan (show edit history) untuk mendukung green education sekaligus menjaga integritas akademik. Metode yang digunakan adalah Research and Development dengan lima tahap: transformasi dokumen kertas ke spreadsheet, pengembangan prototipe dengan proteksi IMPORTRANGE, validasi ahli materi dan media, simulasi laboratorium dengan skenario jujur dan copy-paste, serta uji keterpakaian terbatas pada satu kelas di SMA Negeri 1 Kualuh Hulu. Validasi ahli menempatkan sistem pada kategori sangat layak dengan skor rata-rata 87,5%, disertai catatan logika pemantauan sudah tepat dan desain spreadsheet mampu menggantikan kertas kerja secara penuh. Simulasi laboratorium menunjukkan show edit history mampu membedakan pola pengerjaan manual yang tersebar sepanjang waktu dari pola copy-paste yang terekam mendekati satu titik waktu. Pada uji keterpakaian, 36 peserta didik menyelesaikan seluruh siklus akuntansi tanpa kendala akses server maupun bantuan kertas. Temuan ini menunjukkan kelayakan teknis transisi praktikum akuntansi dari kertas menuju digital tanpa mengorbankan pengawasan integritas akademik.
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