Needs Analysis and Design of an Accurate Computerized Accounting Education and Training Program for Vocational High School Teachers: A Systematic Literature Review
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This study addresses the competency gap by aiming to (1) conduct a rigorous competency gap analysis (needs analysis) of SMK AKL teachers against the requirements of the Indonesian National Work Competency Standard (SKKNI) for Junior Accounting Technicians, specifically Unit M.692000.023.02; and (2) design a robust and effective Accurate Computerized Accounting Education and Training (Diklat) program model utilizing the systematic Analysis, Design, Development, Implementation, Evaluation (ADDIE) instructional design framework. The theoretical foundation for the needs analysis and literature review is built upon a systematic review methodology strictly following the guidelines of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses, ensuring methodological transparency and rigor. Findings from the review and analysis phase confirm an acute gap, revealing that many vocational teachers lack competence in modern software features (such as Fixed Assets and SmartLink) and struggle with the pedagogical integration of these technologies, often requiring substantial further training beyond initial sessions. The resulting proposed program design is a comprehensive, 90-hour modular, competency-based curriculum. This curriculum focuses on mastery of Accurate Online's core and advanced features—including Fixed Assets, Inventory, and SmartLink Tax/e-Banking functionalities—and is explicitly aligned with industry certification schemes (CAP/CADE) to provide professional validation for the teachers. The application of the ADDIE model ensures the program’s validity and practical effectiveness, serving as a critical intervention to bridge the persistent skills mismatch between SMK graduates and the evolving demands of the industrial workforce, thereby enhancing the professional and pedagogical competence of TVET teachers.
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