Acc-tile challenge 1.0: permainan inovatif untuk mahir debit & kredit

Understanding debit and credit is often the first hurdle for accounting students. Traditional lecture-based methods, which are heavily theory-oriented, frequently leave learners disengaged and struggling to apply these concepts in practice. To address this gap, this study presents ACC-TILE CHALLENGE, a tile-based board game designed to help students strengthen their mastery of debit and credit through a collaborative and playful approach. The game incorporates account names, account types, simple transactions, and accounting processes, each represented by colour-coded tiles. Evidence from Malaysia indicates that gamification strategies not only improve students’ attitudes but also their academic outcomes, with studies highlighting the effectiveness of playful learning approaches in accounting courses. International research has similarly demonstrated that gamified environments, such as digital role-playing games, enhance engagement and reshape how students perceive accounting. Building on this, ACC-TILE CHALLENGE introduces a low-tech, cost-effective, and inclusive model that requires no gadgets or internet access, making it highly adaptable to diverse learning contexts. The game aligns with SDG 4 (Quality Education) by providing a more engaging and accessible learning tool, while its affordability contributes to SDG 10 (Reduced Inequalities). In the longer term, by equipping students with stronger foundational skills, the innovation also supports SDG 8 (Decent Work and Economic Growth). Overall, ACC-TILE CHALLENGE demonstrates how gamification can transform accounting education into a more meaningful and inclusive experience.