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

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

Keywords:

Environmental Management Accounting , Blended Learning , Blended Learning Devices