A Case Study on Polytechnic Mukah towards the Effectiveness of “HABA” Technique in Accrual Accounting Adjustment

Abstract

The purpose of this research is to examine the effectiveness of the HABA technique in improving students’ academic performance and strengthening the knowledge and skills of the students on performing the accrual accounting adjustment. This research is designed by adopting the quasi-experimental pre-test and post-test method. The questionnaire has been distributed to first-semester accounting students who took a basic accounting course. The descriptive statistic was used for the data analysis. Referring to the result, it shows that there is a significant improvement in students’ achievement after applying the HABA technique based on the grading system. Most of the students also agreed that this technique can strengthen their knowledge and skills for the preparation of accrual accounting adjustment. Therefore, in conclusion, it is proven that the HABA technique is significant to boost students' performance and eventually mole students' knowledge and skills in the accrual accounting adjustment.