INTRODUCTION An Error Analysis On Recount Text Written By Students Of Accounting Education: A Case Study On English Tutorial Program (ETP) At Muhammadiyah University Of Surakarta.

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In this era of globalization, it is important to learn the English language. As

applicable at Muhammadiyah University of Surakarta, English is a compulsory

subject that must be studied by the students of all faculties. However, not all students

get a thorough knowledge of the English language. For that reason, LPIDB has

created a new program, namely English Tutorial Program (ETP).

English Tutorial Program is designed for all students of non-English

department especially to add the knowledge of the English language in verbal and

written form. Students are acquiring a basic knowledge of English such as a simple

conversation, grammar, tenses and so forth. ETP is given to students in the first and

second semester every Saturday and accompanied by a tutor that has been trained.

ETP is happily studied by all students of non-English department one of them is

students of Accounting Education. Each week the students will be given different

materials in the learning process. The materials include past experience, describing

something, giving direction and others. As one of the materials is past experience,

the tutor gives the task to write a recount text for students about their own past

experiences. The recount text is written to retell past event with the purpose of

informing or entertaining the audience (or both) E.g. I was in Jakarta last week. In

the recount text, the construction is using past tense because recount text retells the

past event.

English involves four kinds of language skills, namely reading, listening,

speaking, and writing. One of them is writing skills, writing is one of the basic skills

of the English language to learning English. According to Tiwari (2005: 120),

writing is a complex process for writers to explore their own thoughts and ideas and

make them visible and concrete. The main purpose of the learners’ writing activity is

to catch grammar, spelling, and punctuation errors (Leki in Fauziati, 2010: 46).

Writing involves more basic skills than perhaps any other, good writing skills

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Essentially, writing needs good knowledge and hard thinking when the

students produce words, sentences, and a paragraph at the same time with good

English grammar. English is known as a foreign language which is rarely primarily

used by the general public. In Indonesia, a learner usually has more difficulty in

learning a foreign language, because of the English grammar is more complicated

than Indonesian grammar.

Making errors are a common problem for the non-English students at UMS,

and they usually make errors when writing. For non-English department students,

English is a difficult subject for them. Actually, in practicing writing English most of

the students are still making mistakes in grammar, structure, vocabulary, and a

mechanism consisting of a preposition and spelling. The differences between

Indonesian language and English language make students confused when they write

the sentences in English.

Error analysis is a branch of applied linguistics. Error is a part of learning.

James in Fauziati (2016: 105) indicated that an errors express the teacher what needs

to be taught, express the researcher how learning process, and its means whereby

learners test their hypotheses about the second language”. It means that the learners

have something developing in their learning process to achieve the target goal. The

Error is different from mistakes, errors arise only when there was no intention to

omit one, but a mistake is a fault made by a learner where the learner is able for

correcting a fault and is not intended, it is then called mistakes (James, 1998).

Based on the purpose of analysis, errors are usually classified according to

the language component which include morphological, syntactical, and discourse

error (Fauziati, 2016). So, the researcher categorizes the errors made by students

based on the language.

Error analysis in recount text is very necessary. There are some benefits of

error analysis in writing recount text. First, the writer can help teachers to find the

dominant error written by students. Second, the writer can help students to solve their

problems in learning the second language, especially in writing recount text. All of

the teachers have purposed to make the students understand the texts, and to improve

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The researcher gets data from Accounting Education students in English

Tutorial Program (ETP) at Muhammadiyah University of Surakarta. The following

sentences are the examples of errors written by Accounting Education students:

“There I swiming with father and brother” is categorized into morphological error.

The word “swimming” has misordering of spellings because the word “swimming” is

very influence the content of the sentence. The correct word is “swimming”. The

error happens in the morphological aspect. An analysis of the sentence is wrong used

of the article is categories into syntactical error; “before home we took [ ] time to eat

first” should be written “Before home we took a time to eat first”. In the sentence, it

is finding the type of error called omission. The other error happens on the sentence

“The view [ ] very beautiful”. The sentence should be written “The view was very

beautiful”. The error has omitted (was) as the predicate of the sentence. It has

influenced the content of the sentence and wrong on the grammatical.

After the current study categorizes the error based on the language

component, the next discussion is remedial teaching. The most important in the

remedial teaching is helping the learners’ have more better progress in writing

recount text and they do not make errors again in the other times. Most of students

still make the errors, or they do not understand the elements of writing recount text.

Based on the phenomena above, the current study was interested to take the

title “AN ERROR ANALYSIS ON RECOUNT TEXT WRITTEN BY

STUDENTS OF ACCOUNTING EDUCATION: A CASE STUDY ON

ENGLISH TUTORIAL PROGRAM (ETP) AT MUHAMMADIYAH

UNIVERSITY OF SURAKARTA”.

B. The scope of the Study

In this research, the current study limits the research on discussion of error

analysis in writing recount text, which has been written by students of Accounting

Education on English Tutorial Program (ETP) at Muhammadiyah University of

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C. Research Question

The research question of the research is related to analyze errors found in

recount text written by students of Accounting Education in English Tutorial

Program (ETP) at Muhammadiyah University of Surakarta. The research question in

this research as follows:

1. What are the types of morphological error found in recount text written by the

students of Accounting Education on English Tutorial Program (ETP) at

Muhammadiyah University of Surakarta?

2. What are the types of syntactical error found in recount text written by the

3. What are the types of discourse error found in recount text written by the

4. What is the frequency of the type of error found in recount text written by the

5. What are the sources of error found in recount text written by the students of

Accounting Education on English Tutorial Program (ETP) at Muhammadiyah

University of Surakarta?

D. Objective of the Study

Based on the research question, the objectives of this research are as follows:

1. To describe the types of morphological error found in recount text written by the

Muhammadiyah University of Surakarta.

2. To describe the types of syntactical error found in recount text written by the

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3. To describe the types of discourse error found in recount text written by the

Muhammadiyah University of Surakarta.

4. Identifying the frequency of errors found in recount text written by the students

of Accounting Education on English Tutorial Program (ETP) at Muhammadiyah

University of Surakarta.

5. Identifying the sources of error found in recount text written by the students of

Accounting Education on English Tutorial Program (ETP) at Muhammadiyah

University of Surakarta.

E. Significance of the Study

By doing this research, many significances can be gained. These

significances include practical and theoretical significances. The significances of the

study are stated as follows:

1. Practical Significance

There are two practical significances:

a. Students of English Tutorial Program (ETP)

The current study hopes that this paper can give a good feedback and

also evaluation for the students of non-English department to find and solve

their problem in English writing especially in recount text.

b. Tutor of English Tutorial Program (ETP)

The current study looks forward that this research will be useful to the

tutor in giving material to enhance the ability and expertise in English

language teaching, especially in teaching writing. And give input for the

tutor to solve the problem in teaching writing recount text. It might be a

very good reference for the tutor. The results of the study are expected to

provide some benefits for them in their teaching learning process of writing

in order to notice whether in which part of writing a text that the students

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2. Theoretical Significance

a. The current study hopes that the result of the study can be used as the

references for those who conduct a research in errors analysis, especially

errors which are found in writing recount text. And also give beneficial to

those who are interested in analysis in writing, especially errors analysis

which is found in writing recount text.

b. The result of the research can be used to learn error analysis, mainly in the

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F. Research Paper Organization

The current study constructs the paper organization in order to make the

reader understand the content of the paper as follows:

Chapter I is introduction that consists of the background of the study, the

research question, the scope of the study, objective of the study, the significance of

the study, and organization of the research.

Chapter II is the review of related literature. It is consist of previous of the

study and theoretical review that is closely related to the topic, which includes

concept of mistakes and error, error analysis that consists of notion of error analysis,

implication of error analysis toward language teaching and learning, the procedure of

error analysis, the understanding of error, significant of error, classification of errors,

sources of error, remedial teaching and the written text especially recount text.

Chapter III is the research method, which presents of the type of research,

subject and object of the study, the place and time of the research, data and source of

data, method of collecting data, and technique of analyzing data and trustworthiness.

Chapter IV is research finding and discussion, which elaborates to

classification of errors based on combination linguistics category and surface

strategy taxonomy, the frequency of error, the dominant type of error, source of

error, and discussion of findings.

Chapter V is conclusion, pedagogical implication and suggestion that draws

of conclusion, pedagogical implication, suggestion for the teacher and for the next