Development of Cost Accounting Learning with Case-Based Method (CBM)

This study investigates the case-based learning model (CBM). theory and its application in designing online and independent learning. The purpose of this study is to validate and refine the theory for the context of online learning. The respondents of this research are 67 students who are taking Cost accounting courses in 2021. The research methodology uses formative research, this study develops an online tutorial based on a design synthesized from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the formative evaluation are: The high interest in student learning, as evidenced by: 1). Mid Exam scores obtained by each student. 2). Students' enthusiasm for learning and enthusiasm for teaching materials and applying them with financial reports. These findings extend the understanding of CBM to the online learning context, providing useful insights for students and for the design of online learning that implements CBM.