The aim of this study is to improve students' basic understanding of accounting by using the Direct Instruction (DI) model on financial statement materials using worksheet media. This research is action research with research subjects of Accounting Education students at Gunung Rinjani University. Data collection techniques by observation, interviews, documentation and tests. While the data analysis technique used is quantitative and qualitative data analysis, the combination method used is a convergent parallel mixed method. The results indicate that implemantation of Direct Instruction (DI) model with worksheet media can improve students' basic understanding of accounting. The increase in students’ basic understanding is shown by various changes in students’ abilities in terms of students' abilities in preparing income statements, preparing Statement of Retained Earnings, and students' abilities in preparing balance sheet. The increase in students' basic understanding of accounting in this study was also marked by an increase in the average value of basic accounting understanding, the average value of students from 20.00 before receiving the action to 49.33 after receiving the action in cycle 1 and increasing again to 80.67 after receiving the action. in cycle 2 and increased to 84.33 in cycle 3. In cycles 2 and 3, 93.33% of students succeeded in increasing their basic understanding of accounting.

There are two methods of flue curing process used in virginia tobacco farmers in East Lombok, which are curing with fossil fuel and curing with local (alternative) fuels (candlenut shell, palm kernel shells, wood, and corn cobs). Now days, due to increasing fossil fuels price, farmer tend to use local fuels. The research objective was to compare the costs, income, and feasibility level of virginia tobacco farming on the use of various alternative fuels in the oven process in East Lombok Regency. The method used is descriptive survey method to 40 farmers. The cost of farming virginia tobacco using candlenut shell as fuel is Rp. 44,788,057/ha/planting season with an R/C ratio of 1.6 palm kernel shells of 45,081,109/ha/planting season with an R/C ratio of 1.5 wood of Rp. 49,498,452/ha/planting season with an R/C ratio of 1.4 and corn cobs of Rp. 39,184,196/ha/planting season with an R/C ratio of 1.8. The highest income is obtained from farmers who use corn cobs as fuel of Rp. 30,037,854/ha/planting season, the income of the farmers who use hazelnut shell and palm shell as fuel each is Rp. 25,938,788/ha/planting season and Rp. 23,757,891/ha/planting season. The lowest income using wood fuel is Rp. 16,883,748/ha/planting season. Because the R/C value is more than 1, it means that virginia tobacco farming using various alternative materials in the oven process in East Lombok Regency is feasible.