Virtual reality learning media with innovative learning materials to enhance individual learning outcomes based on cognitive load theory

This study investigates the effect of media and learning materials as instructional designs on individual learning outcomes based on Cognitive Load Theory (CLT) Specifically, this study develops CLT by testing the comparison between virtual reality media and audio-visual media on individual learning...

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Bibliographic Details
Main Authors: Haryana, Muhammad Roy Aziz, Warsono, Sony, Achjari, Didi, Nahartyo, Ertambang
Format: Article
Language:English
Published: Elsevier Ltd 2022
Subjects:
Online Access:https://repository.ugm.ac.id/283081/1/Virtual%20reality%20learning.pdf
Description
Summary:This study investigates the effect of media and learning materials as instructional designs on individual learning outcomes based on Cognitive Load Theory (CLT) Specifically, this study develops CLT by testing the comparison between virtual reality media and audio-visual media on individual learning outcomes in the context of developing accounting equation material. This study applied an experimental method with a 2x2 factorial design between subjects involving 173 participants. Data were analyzed using Analysis of Variance. Individual learning outcomes are higher when using virtual reality media compared to audio-visual media. Moreover, individual learning outcomes are also higher when receiving nontraditional accounting equation learning materials compared to traditional accounting equation learning materials. This study also indicated that individual learning outcomes were higher when getting virtual reality media and nontraditional accounting equation learning materials compared to audio-visual media and traditional accounting equation learning materials. These results confirm the CLT that the individual's cognitive load is lowest when exposed to virtual reality media and nontraditional accounting equation learning materials and learning performance is highest in these conditions. The results of this study contribute to the importance of using virtual reality technology in accounting learning and the preparation of effective learning materials. © 2022 Elsevier Ltd