instrument. Performance of the instrument can 
be reviewed based on student's learning 
satisfaction and academic performance obtained 
by students as a result of the use of the 
instrument. Other studies that combine specific 
learning methods with evaluation design are 
interesting to review further. 
4  Limitations of this research are the homogeneity 
of the sample and the narrowness of the sample 
scope only in the Accounting Education Study 
Program and the limitations of empirical testing 
related to the causality of this instrument to the 
satisfaction of learning and academic 
performance. Development of the sample is not 
yet possible by vocational varieties and actual 
conditions that are running. It's just for the next 
research can develop a sample of the object 
across department and university. The level of 
confidence in a study can be improved by the 
use of experimental methods to test the 
relationship of causality empirically. Besides, 
the experimental research method can be an 
interesting option to improve the internal 
validity of a study. 
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