THE IMPLEMENTATION OF BLENDED LEARNING ASSISTED WITH EDMODO SOCIAL MEDIA AND ITS EFFECT ON ACCOUNTING LEARNING OUTCOMES

This study aims to examine the effect of Edmodo Social Media Assisted Blended Learning implementation on accounting learning outcomes. This type of research is quasi-experimental research with a nonequivalent pretest and posttest control-group design. The population in this study were students of the Accounting Study Program of the Islamic University of Lamongan, Semester IV, Academic Year. 2019/2020. The research sample was taken as many as 2 groups consisting of 51 students for the experimental group (class IV B) and 54 students for the control group (class IV C). The sampling technique was carried out using simple random sampling. The data were collected using the method of documentation, observation, interviews, and tests. The data were analyzed using the t-test at a significance level of 5%. The results showed that there was an effect of Edmodo Social Media Assisted Learning Blended Learning policy implementing on accounting learning outcomes. The results of students studying accounting using the Blended Learning assisted by Edmodo Social Media show better results compared to the learning outcomes of students learning with conventional learning.


A. PRELIMINARY
The rapid development of science and technology in the era of the 4.0 industrial revolution requires the development of human resources to be able to keep up with increasingly competitive competition. It is undeniable that education is one of the strategic means in developing human resources, including Indonesian human resources who will be able to encouraging the progress of national development. The outcome of the world of education can also be used as a high benchmark for the civilization of a nation because it is from the education system and process that the progression of a nation can be assessed. In other words, education is an investment to lay the foundation for the future glory of the nation.
The world of education through face-to-face learning is an alternative that lecturers can use to provide students with a different learning experience. One of the ways a lecturer can do is to take advantage of the times known as Information, Communication and Technology (ICT). The development of ICT is one of the media in the learning process that lecturers can choose to make learning more interesting. With the development of ICT, many definitions of learning using the internet as a medium have emerged, such as Online Learning, Distance Learning, Web-Base Learning, E-Learning and Blended Learning.
The implement of ICT as a learning medium will change learning patterns from conventional to modern. By implementing technology, the learning process will be easier, more interesting, so that it will motivate students to learn. However, some experts argue that the implementation of ICT in E-learning cannot completely replace face-to-face learning activities in class because face-to-face learning is still needed in providing direct learning feedback and creating social interaction between lecturers and students. Blended Learning implementation is the right way out from various criticisms of the shortcomings of E-learning and criticism of the backwardness of face-to-face learning. Blended Learning combines the various advantages of internet-based learning, multimedia, and the use of mobile technology with face-to-face learning (Husamah, 2014).
One way that can be done to equip college graduates in preparing for competition in the current era is through improving the quality of learning. Based on the results of the survey on accounting learning, especially in the Accounting Information System subject in the UNISLA Accounting Study Program, the results of learning accounting are still low. This can be seen in the results of the quiz scores in the Accounting Information Systems course which are still under the KKM. To overcome these problems in accounting learning is by implementing Blended Learning assisted by Edmodo Social Media. The UNISLA Accounting Study Program has a wifi network that is fast and easily accessible to all parties, especially lecturers and students. In addition, lecturers and students also have a smooth internet network from their respective smartphones. Students have laptops for support learning activities assisted by Edmodo Social Media in completing assignments on campus and at home. Thus, the implementation of Blended Learning assisted by Edmodo Social Media can be carried out easily because it is supported by existing facilities. The aid of Edmodo Social Media is expected to improve learning outcomes for students of the Accounting Study Program of UNISLA.
Edmodo is one of the social media specifically designed in the world of education. This Edmodo-based learning medium contains a Learning Management System (LMS), which consists of Assignment, File and Links, Quiz, Polling, Gradebook, Library, Award Badges, and Parent Codes features. Edmodo provides facilities for lecturers and students to collaborate, share content and learning applications, homework, assignments.

B. LITERATURE REVIEW
Blended Learning (BL) is a term from the English language which consists of two syllables, namely blended and learning. Blended means a good mix or combination. BL is basically a combination of the advantages of face-to-face and virtual learning (Husamah, 2014).
The development of BL is supported by learning theories, including cognitive learning theory, constructivism and konektivism. Social cognitive theory suggests that there are three main factors that influence the learning process, namely: behavior, person/cognitive, and the environment that affects a person's learning process. Information processing describes the thinking process of students in processing information, monitoring, and developing strategies for that information. Personal constructivism states that students construct knowledge by transforming, organizing, and reorganizing previous knowledge and information, so that knowledge is built and constructed together Conecivism explains that knowledge is distributed in a network of connections, so that learning consists of the ability to build and cross these networks (Asmendri & Sari, 2018).
BL is learning that involves direct (syncronous) learning with indirect (asyncronous) learning. BL is a combination of the characteristics of traditional learning and an electronic learning environment, which combines face-to-face learning and online learning (Oktavia, 2016). This learning combines two learning models, namely direct learning (face to face) or what is often referred to as conventional learning and online learning (Setyaningrum, 2018;Lalima and Dangwal, 2017;Isti'anah, 2017) Prendergast (2014: 1) states that blended collaborative learning is essentially a tutor-led distance learning method that blends available face-to-face and online techniques on a foundation framework of facilitated asynchronous conferencing. According to Prendergast that BL is a distance learning method, namely learning that combines face-to-face learning and online techniques with an asynchronously configured framework foundation.
Meanwhile, Badrul Khan (2015: 202) argues that blended learning combines multiple delivery media that are designed to complement each other and promote learning and application-learned behavior. Khan's view is basically the same as the previous view that BL is a mixed learning that combines several media designed to complement each other to improve the quality of student learning.
Students who are given treatment using BL are able to improve learning outcomes better from pretest to posttest compared to conventional learning (Surya, 2019;Harahap, 2019;Utami, 2018). The practical skills embodied by students are the skills to interpret, communicate, design, record, analyze , and questioning (Hinampas, 2018). Learning outcomes in the experimental group were higher than learning outcomes in the control group. BL contributed more to student learning outcomes. Likewise to learning motivation (Utami, 2018;Oweis, 2018). Students those who learn with BL have a better conceptual understanding than their peers. Students claim they can access learning material and review some difficult material in their spare time (Septyaningrum, 2018). Through online activities, BL helps students understand and practice This is because BL is capable of menin Increase the understanding and interest of students (Isti'anah, 2017). Bibi & Jati (2015) in their research stated: first, based on the results of hypothesis I that there are differences in student learning motivation in algorithm and programming courses between students after participating in BL learning with conventional model learning, where the significance value of 0.000 is smaller than 0.05. The average score of the experimental class students 'learning motivation was 132.153. The average score of the control class students' learning motivation was 126.371. The difference in the average final motivation between the experimental class and the control class was 5.782.
Edmodo is a social media display similar to existing social media such as Facebook for learning activities. Edmodo can function to provide notes, assignments, quizzes, announcements, agendas and assessments to students. Edmodo is a social network for learning based on Learning Management System (LMS). Learning Management System is a software or software for administrative purposes, documentation, activity reports, teaching and learning activities and online activities (connected to the internet). Edmodo provides a safe place for lecturers and students to communicate, collaborate, share content and apps

C. RESEARCH METHODS
This study used a quasi-experimental quantitative research method with a pretest-posttest control group design. The independent variables in this study were Implementation of Blended Learning (BL) assisted by Edmodo Social Media and Coventional Learning. The dependent variable is the result of learning accounting. Treatment is given to the experimental class with implementing BL with Edmodo Social Media, while the control class is not given treatment (using Coventional Learning).
The population of this research is all students of the Accounting Study Program semester 4 of the 2019/2020 Academic Year, namely 118 students (3 classes). The research sample was taken as many as 2 classes, with 51 students for the experimental class (class IV B) and 54 students for the control class (class IV C). The sampling technique was carried out using simple random sampling. The research instrument was a test of the results of learning accounting in the Accounting Information System subject. Data collection used the methods of documentation, observation, interviews, and tests. The instrument for the test of accounting learning outcomes was tested using the validity test, the difficulty level of the questions, difference power, and reliability.
Data were analyzed using t-test at the 5% significance level to determine the difference in the effect of BL-assisted Edmodo Social Media implementing and Coventional Learning on accounting learning outcomes. The prerequisite test was carried out before the data was analyzed, namely the prerequisite analysis test in the form of the normality test using the Kolmogorov-Smirnov test and the homogeneity test using the Levene test. The research hypothesis is formulated as follows.
H0 = There is no effect of the Edmodo Social Media assisted BL implementation on accounting learning outcomes H1 = There is an effect of the Edmodo Social Media assisted BL implementation on accounting learning outcomes In conclusion, H0 is accepted if tcount <ttable, and H0 is rejected if tcount> ttable, with a significant level α = 0.05.

D. RESULTS AND DISCUSSION
The following are the pretest and posttest data obtained in this study. Description of Prestest and Posttest Data below:

Balance Test
The balance test was carried out to determine the balance of the students whether the students in the experimental and control classes had the same initial ability before being given the treatment. The balance test is carried out based on data on the results of the student pretest. Before the balance test is carried out, the prerequisite test is carried out first in the form of a normality test and a homogeneity test.
The normality test was carried out by Kolmogorov Smirnov Z showing the statistical price for the experimental class of 0.113 with a significance of 0.099. The statistical price for the control class was 0.112 with a significance of 0.087. The significance value in the experimental and control class> 0.05. Thus, the initial ability of students in the experimental and control classes came from a normally distributed population. The homogeneity test was carried out with Ji Levene showing a significance value of 0.824. This value is more than the significance of 0.05, so the students' initial ability comes from a homogeneous population. The results of the balance test are described in Table 2  The results of the balance test show that the t count obtained is 0.378 with a significance of 0.707 (> 0.05). Thus, it is stated that the experimental and control classes are balanced (have the same initial ability).

Instrument Test
The instrument test was carried out on the accounting learning outcomes test using the content validity test, the problem difficulty level test, the question difference power test, and the reliability test. The content validity test was carried out by 2 validators (expert judgment). A total of 30 items were declared valid. The test for the difficulty level of the questions found that there was 1 item with difficult criteria, 27 items with moderate criteria, and 2 items with easy criteria. The items used are items that have a medium difficulty level. Furthermore, the test of the difference in question was carried out on 30 items, of which 26 items passed the test (good and sufficient criteria) and 4 items were declared not passing the test (bad criteria). The instrument reliability test was carried out using the Kuder-Richardson (KR) technique. -20) indicates the alpha coefficient is 0.892. This value is greater than the required reliability index, which is r_11≥ 0.70 and is included in the high classification. Thus, the test instrument is declared reliable. Thus, as many as 25 items are ready to be used as a test instrument to measure accounting learning outcomes.

Test Prerequisite Analysis
The results of the normality test using the Kolmogorov Smirnov Z inform the statistical price of the experimental class of 0.120 with a significance of 0.065. The statistical price of the control class is 0.111 with a significance of 0.097. Because the significance value in each class is> 0.05, the learning outcome test data comes from a normally distributed population.

Homogeneity Test
The results of the Levene test found that F_count is 0.706 with a significance value of 0.0620. This value is more than the significance of 0.05, so the learning outcome test data comes from a homogeneous populati.

Hypothesis Testing
The results of hypothesis testing using the t-test are shown in Table 3 below. The result of the t-test calculation shows that the t count is 7.858 with a significance of 0.000. The significance value obtained <0.05, then H_0 is rejected. Thus, there is an effect of the Edmodo Social Media-assisted BL implementation on accounting learning outcomes. The results of the mean posttest show that the experimental class that was given treatment using BL with Edmodo Social Media provided better accounting learning outcomes than the control class that was not given treatment (using conventional learning).

The Effect of Edmodo Social Media Assisted BL on Accounting Learning Outcomes
The results of the t-test calculation show that there is an effect of the Edmodo Social Media assisted BL implementation on accounting learning outcomes. The Implementation of Edmodo Social Media assisted BL provides better accounting learning outcomes than the control class that was not given treatment (using conventional learning). The results of this study are in line with Musdalifa's research et al (2020) Septyaningrum (2018) and Isti'anah (2017) suggest that students who learn to implement the BL are able to understand conceptually better than their peers. Students can access learning materials and review difficult material in their spare time and wherever they are, students can understand and practice the material they have obtained. Husamah (2014) states that BL is the answer to the shortcomings of face-to-face and conventional learning because the BL implementing is able to combine internet-based learning, multimedia, and the use of mobile technology with face-to-face learning. Musdalifah et al (2020) revealed that Edmodo Social Media-based BL helps students understand material because Edmodo Social Media-based BL is able to visualize material in the form of videos and images so that students understand it more easily.
The implementation of Edmodo Social Media based BL in this study can provide better learning outcomes than conventional learning because: (1) Lecturers are easy to share material and students can easily access the material; (2) Students are enthusiastic in studying learning materials independently by utilizing materials available online; (3) Students are active in conducting discussions with lecturers and other students outside face-to-face hours; (4) Lecturers are active in controlling and managing learning outside face-to-face hours; (5) Lecturers add enrichment material through internet facilities; (6) Lecturers are active in motivating students in learning activities, especially before taking learning outcomes tests; (7) Students prepare a good learning outcome test by studying the material that has been accessed; (6) Lecturers use online quizzes and provide good feedback.
This success in improving accounting learning outcomes is also due to the fact that lecturers and students are consistent in taking steps in BL learning assisted by Edmodo Social Media, namely: (1) Lecturers upload learning materials, discussion materials, assignments, and enrichment in the Edmodo Social Media application; 2) The lecturer informs students to study the material that has been uploaded, both online and face-to-face; 3) Lecturers check student attendance online and face to face; 4) The lecturer explains the learning material by explaining the learning objectives to be achieved; 5) Lecturers motivate and guide students to get additional information, and provide answers to problems that are difficult for students to understand; 6) Lecturers appreciate the success of students in doing assignments and discussions, 7) Lecturers provide evaluations through the Edmodo Social Media application in forming quizzes and tests that have been prepared.
The advantages of implementing Edmodo Social Media also have a positive impact on accounting learning outcomes in this study. This is because Edmodo Social Media has features in the form of (1) Assignment, used by lecturers to assign assignments to students online. This feature is equipped with a deadline time and an attach file feature so that lecturers can send assignments in the form of files directly to students; (2) File and Links, used by lecturers and students in sending messages by attaching files and links to class groups, lecturers or other students; (3) Quiz, is used to provide online evaluations in the form of multiple choice, short entry, and description questions equipped with a

E. CONCLUSION
Based on the results of the study, it can be concluded that there is an influence of the BL assisted by Edmodo Social Media implementation on learning outcomes of accounting. The implementing of BL assisted by Edmodo Social Media provides better accounting learning outcomes compared to the control class that is not given treatment (using Conventional Learning) Choosing learning models BL with Edmodo Social Media can be a reference for lecturers in implementing accounting learning in achieving learning objectives. Lecturers can stimulate and increase student learning independence, increase motivation, creativity and student activities so that learning can be centered on students which in turn can improve accounting learning outcomes.

THANK-YOU NOTE
Researchers would like to thank the Ministry of Education and Culture of Higher Education, which has sponsored this research through the Beginner Lecturer Research Grant for funding in 2019. Researchers also thank Lamongan Islamic University and all parties who have helped carry out this research.