PENYUSUNAN APLIKASI SIMULASI AUDIT BERBASIS GAME VIRTUAL 3D BAGI CALON AUDITOR

ALGAM LATISA OCTADA, . (2026) PENYUSUNAN APLIKASI SIMULASI AUDIT BERBASIS GAME VIRTUAL 3D BAGI CALON AUDITOR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengembangkan aplikasi simulasi audit berbasis game virtual 3D sebagai media pembelajaran yang inovatif bagi calon auditor. Penelitian ini dilatarbelakangi oleh terbatasnya pemahaman praktis tentang prosedur audit di kalangan mahasiswa karena metode pembelajaran yang masih didominasi teoritis dan kurang pengalaman audit yang nyata. Penelitian ini menggunakan metode Research and Development (R&D) menggunakan model ADDIE, yang terdiri dari tahap Analisis, Perancangan, Pengembangan, Implementasi, dan Evaluasi. Aplikasi yang dikembangkan mencakup simulasi berbagai prosedur audit, seperti pengambilan stok, jumlah kas, konfirmasi piutang dan hutang dagang, dan pengujian pendapatan berdasarkan standar audit dan PSAK. Hasil penelitian menunjukkan bahwa aplikasi simulasi audit virtual 3D dapat meningkatkan motivasi belajar, pemahaman konseptual, dan keterampilan audit praktis siswa dengan cara yang lebih interaktif dan efektif. Penelitian ini diharapkan dapat mendukung kemajuan pendidikan audit berbasis teknologi di perguruan tinggi. Kata Kunci : simulasi audit, game virtual 3D, pembelajaran audit, ADDIE, calon auditor ***** This study aims to develop a 3D virtual game-based audit simulation application as an innovative learning medium for prospective auditors. The study is motivated by the limited practical understanding of audit procedures among students due to learning methods that are still predominantly theoretical and lack real audit experience. This research employed the Research and Development (R&D) method using the ADDIE model, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. The developed application includes simulations of various audit procedures, such as stock opname, cash count, accounts receivable and payable confirmations, and revenue testing based on auditing standards and PSAK. The results indicate that the 3D virtual audit simulation application can improve students’ learning motivation, conceptual understanding, and practical auditing skills in a more interactive and effective manner. This study is expected to support the advancement of technology-based auditing education in higher education institutions Keyword: audit simulation, 3D virtual game, audit learning, ADDIE, prospective auditors

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. ; 2). Windy Permata Suyono, S.Ak., M.Ak
Subjects:	Ilmu Sosial > Keuangan Teknologi dan Ilmu Terapan > Teknologi (umum)
Divisions:	FE > S1 Akuntansi
Depositing User:	Algam Latisa Octada .
Date Deposited:	24 Jul 2026 07:37
Last Modified:	24 Jul 2026 07:37
URI:	http://repository.unj.ac.id/id/eprint/67151

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