Enhancing Students' Conceptual Understanding through Interactive Teaching Materials in a Blended Learning Environment

Abstract

Understanding concepts is a fundamental stage in the learning process; however, the teaching materials used so far are not fully aligned with curriculum requirements and have been less effective in facilitating learning outcomes. This study aims to develop, assess the feasibility, and examine the effectiveness of interactive teaching materials based on a blended learning approach to enhance students’ conceptual understanding in the Introduction to Accounting course. The research involved 60 Cooperative Education students, divided into control and experimental classes. Data were collected through observation, interviews, questionnaires, document analysis, and student test results, while data analysis employed parametric statistics using the paired sample t-test. The findings revealed that: (1) the developed teaching materials were declared feasible after validation by experts in media, content, language, and practice; and (2) the implementation of interactive teaching materials significantly improved students’ learning outcomes compared to conventional resources. These results demonstrate that blended learning-based interactive teaching materials can serve as an effective and innovative pedagogical strategy to strengthen students’ conceptual understanding and align instructional practices with curriculum demands in higher education