Pembelajaran interaktif menggunakan breakout room di zoom meeting pada mata kuliah ketentuan umum dan tata cara perpajakan

Abstract

Perkembangan teknologi dalam era Revolusi Industri 5.0 telah mendorong transformasi pembelajaran dari metode konvensional ke pembelajaran daring. Salah satu platform yang banyak digunakan dalam pendidikan online adalah Zoom Meeting, yang menyediakan fitur Breakout Room untuk meningkatkan interaksi dan diskusi mahasiswa dalam kelompok kecil. Penelitian ini bertujuan untuk mengevaluasi efektivitas Breakout Room dalam pembelajaran mata kuliah Ketentuan Umum dan Tata Cara Perpajakan (KUP) dengan mengukur tingkat pemahaman, kerja sama, serta keterlibatan mahasiswa dalam diskusi akademik. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatifdengan kuesioner berbasis skala Likert dan pertanyaan terbuka yang dikumpulkan dari 49 mahasiswa peserta kelas KUP. Hasil penelitian menunjukkan bahwa 85% mahasiswa merasa metode ini meningkatkan pemahaman mereka terhadap konsep perpajakan, sementara 80% menyatakan lebih nyaman berdiskusi dalam kelompok kecil. Selain itu, 75% mahasiswa merasa bahwa metode ini meningkatkan kerja sama tim dalam menyelesaikan kasus pajak. Namun, masih terdapat tantangan seperti keterbatasan durasi diskusi, koordinasi dalam kelompok, serta preferensi mahasiswa yang lebih nyaman dengan pembelajaran individu. Dengan demikian, penelitian ini merekomendasikan penyesuaian durasi diskusi, kombinasi dengan metode pembelajaran lain, serta evaluasi berkala untuk meningkatkan efektivitas Breakout Room dalam pembelajaran perpajakan. Penelitian selanjutnya dapat mengeksplorasi pengaruh metode ini terhadap hasil akademik mahasiswa secara kuantitatif serta menguji efektivitasnya dalam berbagai mata kuliah lain yang berbasis analisis kasus.
Keywords
  • Breakout Room
  • Zoom Meeting
  • Pembelajaran Daring
  • Ketentuan Umum dan Tata Cara Perpajakan
  • Kolaborasi Mahasiswa
References
  1. Bond, M., Bedenlier, S., Marín, V. I., & Händel, M. (2021). Emergency remote teaching in higher education: Mapping the first global online semester. International Journal of Educational Technology in Higher Education, 18(1), 50. https://doi.org/10.1186/s41239-021-00282-x
  2. Cavinato, A. G., Hunter, R. A., Ott, L. S., & Robinson, J. K. (2021). Promoting student interaction, engagement, and success in an online environment. Analytical and Bioanalytical Chemistry, 413(6), 1513–1520. https://doi.org/10.1007/s00216-021-03178-x
  3. Cui, W., Hicks, J., & Wiebe, M. (2024). Administrative procedures as tax enforcement tools. Economics Letters, 237, 111649. https://doi.org/10.1016/j.econlet.2024.111649
  4. Dhawan, R. T., Gopalan, D., Howard, L., Vicente, A., Park, M., Manalan, K., Wallner, I., Marsden, P., Dave, S., Branley, H., Russell, G., Dharmarajah, N., & Kon, O. M. (2021). Beyond the clot: Perfusion imaging of the pulmonary vasculature after COVID-19. The Lancet Respiratory Medicine, 9(1), 107–116. https://doi.org/10.1016/S2213-2600(20)30407-0
  5. Furidha, B. W. (2024). Comprehension of the descriptive qualitative research method: a critical assessment of the literature. Journal Of Multidisciplinary Research, 1–8. https://doi.org/10.56943/jmr.v2i4.443
  6. Haqien, D., & Rahman, A. A. (2020). Pemanfaatan Zoom Meeting untuk Proses Pembelajaran pada Masa Pandemi Covid-19. SAP (Susunan Artikel Pendidikan), 5(1). https://doi.org/10.30998/sap.v5i1.6511
  7. Johnson, R. B., Onwuegbuzie, A. J., & Turner, L. A. (2007). Toward a Definition of Mixed Methods Research. Journal of Mixed Methods Research, 1(2), 112–133. https://doi.org/10.1177/1558689806298224
  8. Joia, L. A., & Lorenzo, M. (2021). Zoom In, Zoom Out: The Impact of the COVID-19 Pandemic in the Classroom. Sustainability, 13(5), 2531. https://doi.org/10.3390/su13052531
  9. Lee, A. R. (2020). Breaking through Digital Barriers: Exploring EFL Students’ Views of Zoom Breakout Room Experiences.
  10. Lee, L.-T., & Hung, J. C. (2015). Effects of blended e-Learning: A case study in higher education tax learning setting. Human-Centric Computing and Information Sciences, 5(1), 13. https://doi.org/10.1186/s13673-015-0024-3
  11. Martin, F., & Bolliger, D. U. (2018). Engagement Matters: Student Perceptions on the Importance of Engagement Strategies in the Online Learning Environment. Online Learning, 22(1). https://doi.org/10.24059/olj.v22i1.1092
  12. Martin, F., Sun, T., & Westine, C. D. (2020). A systematic review of research on online teaching and learning from 2009 to 2018. Computers & Education, 159, 104009. https://doi.org/10.1016/j.compedu.2020.104009
  13. Morava, A., Sui, A., Ahn, J., Sui, W., & Prapavessis, H. (2023). Lessons from zoom-university: Post-secondary student consequences and coping during the COVID-19 pandemic—A focus group study. PLOS ONE, 18(3), e0281438. https://doi.org/10.1371/journal.pone.0281438
  14. Müller, C., & Mildenberger, T. (2021). Facilitating flexible learning by replacing classroom time with an online learning environment: A systematic review of blended learning in higher education. Educational Research Review, 34, 100394. https://doi.org/10.1016/j.edurev.2021.100394
  15. Munce, S. (2024). Media Review: The Sage Handbook of Mixed Methods Research Design. Journal of Mixed Methods Research, 18(4), 503–505. https://doi.org/10.1177/15586898241279880
  16. Mytelka, L. K., & Smith, K. (2002). Policy learning and innovation theory: An interactive and co-evolving process. Research Policy, 31(8–9), 1467–1479. https://doi.org/10.1016/S0048-7333(02)00076-8
  17. Okabe‐Miyamoto, K., Durnell, E., Howell, R. T., & Zizi, M. (2021). Did zoom bomb? Negative video conferencing meetings during COVID ‐19 undermined worker subjective productivity. Human Behavior and Emerging Technologies, 3(5), 1067–1083. https://doi.org/10.1002/hbe2.317
  18. Old Dominion University, Li, L., Xu, L. D., Old Dominion University, He, Y., Old Dominion University, He, W., Old Dominion University, Pribesh, S., Old Dominion University, Watson, S., Old Dominion University, Major, D., & Old Dominion University. (2021). Facilitating Online Learning via Zoom Breakout Room Technology: A Case of Pair Programming Involving Students with Learning Disabilities. Communications of the Association for Information Systems, 48, 88–92. https://doi.org/10.17705/1CAIS.04812
  19. Pei, L., & Wu, H. (2019). Does online learning work better than offline learning in undergraduate medical education? A systematic review and meta-analysis. Medical Education Online, 24(1), 1666538. https://doi.org/10.1080/10872981.2019.1666538
  20. Plano Clark, V. L. (2019). Meaningful integration within mixed methods studies: Identifying why, what, when, and how. Contemporary Educational Psychology, 57, 106–111. https://doi.org/10.1016/j.cedpsych.2019.01.007
  21. Pramesti, R. F., Hanjani, T. A., Pratama, G. B., & Purba, E. E. (2025). Pengembangan E-Modul Interaktif pada Mata Kuliah Praktikum Pajak Penghasilan: Development of Interactive E-Modules in Income Tax Practicum Courses. Edu Cendikia: Jurnal Ilmiah Kependidikan, 4(03), 1340–1350. https://doi.org/10.47709/educendikia.v4i03.5221
  22. Rapanta, C., Botturi, L., Goodyear, P., Guàrdia, L., & Koole, M. (2020). Online University Teaching During and After the Covid-19 Crisis: Refocusing Teacher Presence and Learning Activity. Postdigital Science and Education, 2(3), 923–945. https://doi.org/10.1007/s42438-020-00155-y
  23. Suwiwa, I. G., Kanca, I. N., Yoda, I. K., Artanayasa, I. W., & Suartama, I. K. (2022). Jigsaw Learning Strategy Using the Breakout Room Feature in Zoom Meetings. International Journal of Early Childhood Special Education, 14(1), 198–209. https://doi.org/10.9756/INT-JECSE/V14I1.221025
  24. Syaharuddina, S., Husain, H., Herianto, H., & Jusmiana, A. (2021). The effectiveness of advance organiser learning model assisted by Zoom Meeting application. Cypriot Journal of Educational Sciences, 16(3), 952–966. https://doi.org/10.18844/cjes.v16i3.5769
  25. Taj, I., & Zaman, N. (2022). Towards Industrial Revolution 5.0 and Explainable Artificial Intelligence: Challenges and Opportunities. International Journal of Computing and Digital Systems, 12(1), 285–310. https://doi.org/10.12785/ijcds/120124
  26. Van De Pol, J., Volman, M., & Beishuizen, J. (2010). Scaffolding in Teacher–Student Interaction: A Decade of Research. Educational Psychology Review, 22(3), 271–296. https://doi.org/10.1007/s10648-010-9127-6
  27. Widayanti, N. K. A., & Suarnajaya, I. W. (2021). Students Challenges in Learning English Online Classes. Jurnal Pendidikan Bahasa Inggris Undiksha, 9(1), 77. https://doi.org/10.23887/jpbi.v9i1.34465
  28. Wood, D. F. (2003). ABC of learning and teaching in medicine: Problem based learning. BMJ, 326(7384), 328–330. https://doi.org/10.1136/bmj.326.7384.328
  29. Zawacki‐Richter, O. (2021). The current state and impact of Covid‐19 on digital higher education in Germany. Human Behavior and Emerging Technologies, 3(1), 218–226. https://doi.org/10.1002/hbe2.238
  30. Zhang, R., Bi, N. C., & Mercado, T. (2023). Do zoom meetings really help? A comparative analysis of synchronous and asynchronous online learning during Covid‐19 pandemic. Journal of Computer Assisted Learning, 39(1), 210–217. https://doi.org/10.1111/jcal.12740