Implementation Of Project Based Learning Through Video Learning Practice Of APBD Preparation For Accounting Students

The practice of preparing the APBD is important to know, especially for accounting students because the APBD is a systematic process regarding the annual financial plan of the local government which contains the revenue, expenditure and financing budgets carried out by the local government in one year. Therefore, it is appropriate for accounting students to understand how the APBD preparation process works. Through the Project Based Learning learning model, students are expected to be able to increase their understanding of the preparation of the APBD. The purpose of this study was to determine student responses from video media regarding the APBD preparation process through learning videos published on social media. The benefits of implementing learning videos, namely increasing material understanding, motivation and quality of learning for accounting students. The method used in this research is descriptive analysis. Data obtained from observing views and likes from Youtube and Instagram social media for three months from March-May 2024, and strengthened by the results of interviews with several students of the Public Sector Accounting study program, Faculty of Economics, State University of Jakarta on the learning video for the practice of APBD preparation. Based on the results of the researcher's observations, it can be concluded that the learning video for APBD preparation practices is effective for public sector accounting students and audiences because it is published on social media which is crowded and easily accessible to people in Indonesia, especially students.