Yogyakarta, March 25th, 2022
The Master of Science and Doctoral Program (MD) FEB UGM has held an open examination for doctoral promotion in Accounting Science for Ph.D. candidate Muhammad Roy Aziz Haryana. Mr. Rusdi Akbar, M.Sc., Ph.D., CMA., Ak., CA., Head of the Accounting Doctoral Program, acted as Chair of the Session. In the Open Examination, presented Sony Warsono, MAFIS, Ph.D. as the promoter and Prof. Didi Achjari, S.E., M.Com., Akt. also Ertambang Nahartyo, M.Sc., Ph.D.as co-promoter. In addition, the assessment team was also present which included Prof. Jogiyanto Hartono M., M.B.A., Ph.D., Syaiful Ali, MIS., Ph.D., and Dian Kartika Rahajeng, M.Sc., Ph.D. The team of examiners in this trial was Dr. Julianto Agung Saputro, M.Si. dan Dr. Sumiyana, M.Si. Also attending were the families of the doctoral candidates and guests.
The open doctoral promotion examination was opened by the chairman of the session and then given chances to the promoter, co-promoter, assessment team, and examiner team to ask questions related to the dissertation that has been done. The Ph.D. candidate was able to answer questions well and fluently and defended the arguments for his dissertation entitled “The Influence of Virtual Reality Learning Media and Learning Materials on Individual Learning Outcomes in the Context of Accounting Learning,” so that he successfully graduated with the predicate “very satisfying.”
For information, Dr. Roy Aziz examined individual learning outcomes in the context of accounting learning, so the unit of analysis in this study is the individual. This research is interesting because it is following the development of today’s technology which is growing rapidly. What is interesting and the background for this research is at the time when technological developments are growing rapidly, the development of research in the instructional field declines. Instructional research is about testing learning media, learning materials, and learning methods. Thus, this study aims to examine the effectiveness of the instructional design that is prepared on individual learning outcomes.
Based on the literature review, to test the effectiveness of instructional design, it is recommended to use one of the theories, namely cognitive law theory. Through this theory, it can be seen the extent to which a person’s cognitive condition in understanding material or information based on the presentation of the media and the material provided. In its development, research does not only use cognitive law theory but also develops the theory into a cognitive theory of multimedia learning virtual reality. In his research, Dr. Roy examines the effect of virtual reality learning media, which is a high-tech learning media that has the potential to be applied. In addition to testing the effect of the learning media on individual learning outcomes, the effect of learning materials on individual learning outcomes was also tested.
This research contributes greatly to the theoretical aspect, which uses the development of cognitive law theory in the form of the cognitive theory of multimedia learning virtual reality. The previous research gap in the form of declining instructional research was also responded to by this study, which provided test results regarding the effect of the latest technology-based learning media and the influence of learning materials. Thus, this study also contributes empirically. Its practical contribution is to assist academics and educational practitioners, especially in the accounting field, in considering the latest learning media along with appropriate learning materials.
Dr. Roy officially holds the 5457th doctoral degree who passed the exam at Universitas Gadjah Mada and the 313th who passed the exam at FEB UGM. Mr. Sony Warsono, MAFIS, Ph.D. as promoter congratulated Dr. Roy and advised him always to maintain good relations with alumni. Don’t forget to help and motivate your comrades in arms. Continue to apply the knowledge that has been gained during doctoral education for the benefit of all parties. (Y)