UNLIMITED LEARNING ACCESS: MOOCS AS AN EDUCATIONAL SOLUTION FOR VILLAGE ACCOUNTING TOWARDS GOOD GOVERNANCE

Abstract

This study aims to develop a strategy for implementing village accounting through Massive Open Online Courses (MOOCs) to promote good governance by enhancing transparency and accountability at the village level. Using the Research and Development (R&D) approach with the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation), the research involved 32 participants consisting of village officials and Public Sector Accounting students. Data were collected through pre-tests, post-tests, questionnaires, and interviews.

The findings show a significant improvement in participants’ competencies, with average scores increasing from 62.4 (pre-test) to 84.7 (post-test). Village officials improved their ability to record transactions, prepare financial reports, and strengthen internal controls to prevent fraud. Qualitative results further revealed a shift in perception, where internal control was no longer seen as an administrative burden but recognized as a collective responsibility essential for accountability.

This study contributes to the literature by integrating MOOCs with the ADDIE model in the context of village financial governance, providing a replicable framework for capacity building. Practically, the results highlight the potential of MOOCs as a sustainable and scalable solution to improve financial literacy, strengthen internal control, and enhance good governance practices at the village level.