Utilization of Educational Video as a Media for Learning Simple Accounting for Elementary School Students’ during the COVID-19 Period

Isabella Leony, M Muktiarni, Jonah Mupita


For approximately 2 years the learning was carried out online. UPI 2021 Community Service Program supports improving children's literacy skills during the pandemic. The purpose of this research is to increase numeracy literacy in Elementary School students’ and make it easier for educators and parents to carry out online learning activities. Simple Accounting subjects were chosen to teach the value of money, strengthen mathematics subjects which are the basis of Accounting and to strengthen numeracy literacy in Elementary School students’. The type of research method used is quantitative research by distributing online questionnaires via Google form to measure second-grade students’ at Cikutra Elementary School level of Understanding, the subject on Multiplication, Division, and Currency. The results of the research show that the average post-test score of students’ is 72% greater than the average Pre-test score of 28.2% with a difference of 46.2%. Therefore, the use of Educational Video Media can be considered quite effective and has a positive impact, especially for students’ who have problems using the Virtual Meeting application. Online learning through Educational Videos distributed via WhatsApp can be one of the easiest ways to help the Online Learning program.


Educational video; Elementary school students’; Learning media; Lessons in the time of covid-19; Simple accounting

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