THE DESIGN OF TEACHING MATERIALS
OF ACCOUNTING DEPARTMENT BASED
ON PBL AT STIE SULTAN AGUNG
PEMATANGSIANTAR
A Thesis
By:
HAIRANI
REG.NO.: 8106112007
Submitted to English Applied Linguistics Study Program
in Partial Fulfillment of the Requirements for the Degree of
Master of Humaniora
ENGLISH APPLIED LINGUISTICS DEPARTMENT
POSGRADUATE SCHOOL
ABSTRACT
Hairani. The Design of Teaching Materials of Accounting Department Based on PBL at STIE Sultan Agung Pematangsiantar, Faculty of Languages and Arts. A Thesis. Postgraduate Program, State University of Medan, 2016.
The objectives of this research and development study were to : (1) find out the appropriateness or compability of the existing teaching materials of accounting English used for the students right now, (2) find out teaching materials of accounting English should be needed to meet the students needs, (3) develop the teaching material of accounting English based on problem-based learning that meet the needs.
This research was adapted and modified from Borg & Gall’s (1983) research and development. The Research procedures consisted of : (1) Developing syllabus by analysing the existing syllabus based on need analysis, (2) Resulting new syllabus, (3) Developing the existing English materials, (4) Resulting new teaching materials based on PBL, (5) Revising the PBL teaching model, (6) Trying out in teaching using pre-test and post-test design, (7) Validating the new teaching material after pre test and post test. The data for evauation were conducted by applying evaluated questionaire which was given to the sample for try out comprising subjects, i.e (1) The third semester students of accounting study program , (2) The lecturers of accounting study program at STIE Sultan Agung Pematangsiantar, (3) The stake holders, (4) Expert of Education and ESP.
The research and development findings show : (1) Some topics of the new materials based on problem based learning have been used in the field testing, and the results show that there is a significant progress the students achieve, (2) Presentation trained the students to be more creative and active and have good teamwork in solving problems given by the lecture. It trains the students to be brave enough to express something in front of others and they make the students more confident in speaking English, it also ‘’forces’’ the students to use English in expressing what they want to say. This method is useful in the field work later, since in the real job field there should be teamwork, presentation as well as speaking in front of others. The result of the data analysis showed that : ) the teaching materials of accounting English of ESP I based on the syllabus and the material should be relevant to fulfil the students needs, and the appropriateness or compability of the existing teaching materials of accounting English used for the students should be the material that based on the problem learning model because it will encourage the students to speak more.
ABSTRAK
Hairani. Desain Bahan Pengajaran Jurusan Akuntansi Berdasarkan PBL di STIE Sultan Agung Pematangsiantar, Fakultas Bahasa dan Seni.Tesis. Program Pascasarjana, Universitas Negeri Medan , 2016 .
Tujuan studi penelitian dan pengembangan ini adalah untuk : (1) mengetahui kesesuaian dari bahan ajar bahasa Inggris yang ada di jurusan akuntansi yang digunakan untuk siswa sekarang, (2) mengetahui bahan ajar bahasa Inggris yang diperlukan untuk memenuhi kebutuhan mahasiswa, (3) mengembangkan materi pengajaran bahasa Inggris untuk jurusan Akuntansi berdasarkan pembelajaran berbasis masalah yang memenuhi kebutuhan mahasiswa.
Penelitian ini diadaptasi dan dimodifikasi dari penelitian Borg & Gall (1983) dan pengembangan. Prosedur penelitian ini terdiri dari: (1) Mengembangkan silabus dengan menganalisis silabus yang ada berdasarkan analisis kebutuhan, (2) Hasil silabus baru, (3) Mengembangkan bahan ajar bahasa Inggris yang ada, (4) Hasil bahan ajar baru berdasarkan PBL, (5) Merevisi model pembelajaran PBL, (6) Uji coba dalam mengajar menggunakan pre-test dan post-test, (7) memvalidasi materi pengajaran baru setelah pre test dan post test. Data untuk evaluasi dilakukan dengan mengevaluasi kuesioner yang diberikan kepada sampel, yaitu (1) mahasiswa program studi akuntansi Semester ketiga, (2) dosen program studi akuntansi di STIE Sultan Agung Pematangsiantar, (3) stake holder, (4) Ahli Pendidikan dan ESP.
Temuan penelitian dan pengembangan menunjukkan: (1) Beberapa topik dari bahan baru berdasarkan pembelajaran berbasis masalah telah digunakan dalam pengujian lapangan, dan hasilnya menunjukkan bahwa ada kemajuan yang signifikan yang dicapai oleh mahasiswa, (2) Presentasi melatih siswa untuk lebih kreatif dan aktif serta memiliki kerja sama tim yang baik dalam memecahkan masalah yang diberikan dalam kuliah. Ini melatih mahasiswa menjadi cukup berani untuk mengekspresikan sesuatu di depan orang lain dan membuat mahsiswa lebih percaya diri dalam berbahasa Inggris, itu juga '' memaksa'' siswa untuk menggunakan bahasa Inggris dalam mengekspresikan apa yang ingin mereka katakan. Metode ini berguna dalam pekerjaan lapangan nanti, karena di bidang pekerjaan nyata harus ada kerja sama tim, presentasi serta berbicara di depan orang lain. Hasil pengolahan data menunjukkan bahwa: bahan pengajaran Bahasa Inggris akuntansi ESP I berdasarkan silabus dan materi harus relevan untuk memenuhi kebutuhan mahasiswa dan kesesuaian bahan ajar yang ada untuk bahasa Inggris akuntansi yang digunakan untuk mahasiswa harus didasarkan pada model pembelajaran berdasarkan masalah (PBL) karena akan mendorong siswa untuk lebih berani berbicara.
ACKNOWLEDGEMENTS
I would like to thank, first,
Prof. Dr. Busmin Gurning, M.Pd
and Prof. Dr. Sumarsih, M.Pd,
who accepted to supervise this work
and who provided me with the necessary and keen criticism and
advice to conduct this research.
I am also indebted to Prof. Amrin Saragih, M.A., Ph. D., Dr.
Rahmad Hussein, M. Ed, and Dr. Anni Holila Pulungan, M. Hum
who have accepted to examine my thesis of Magister and to preside
the jury.
I would like to thank particularly the STIE Sultan Agung of
Accounting Department Semester III students and the language
lecturers who greatly helped me in completing the questionnaires.
My acknowledgements go also to all my friends and
colleagues that supported me all along this difficult period of my
research and writing.
TABLE OF CONTENT
ABSTRACT ... i
ABSTRAK ... ii
ACKNOWLEDGEMENT ... iii
TABLE OF CONTENT ... iv
CHAPTER I INTRODUCTION 1.1 Background of the Research ...1
1.2 The Research Problem ...5
1.3 The Objective of the Study ...5
1.4 The Scope of the Study ...6
1.5 The Significance of the Study ...7
CHAPTER II REVIEW OF LITERATURE 2.1 English for Special Purposes (ESP) ...8
2.2 Needs Analysis ...12
2.3 Problem Based Learning (PBL) ...17
2.4 Learning Process in PBL ...24
2.5 Developing Speaking Through Problem-Based Learning ...28
2.6 Accounting English ...30
2.7 Designing ESP Material Based on PBL) ...34
2.8 Conceptual Frame work ...39
CHAPTER III RESEARCH METHODOLOGY 3.1 Research Setting ...42
3.2 Research Method ...42
3.3 The Steps or Procedure of Research & Development ...42
3.4 The Data Resources...44
3.5 The Instrument of Data Collection ...44
CHAPTER IV DATA ANALYSIS AND MATERIAL
DEVELOPMENT
4.1 Data Analysis ...46
4.2 Needs Analysis ...47
4.2.1 Developing Syllabus by Analyzing the Existing Syllabus Based on Needs Analysis ...47
1.2.2 Developing and Designing Materials of English of Specific Purpose (ESP) I Based on Problem Based Learning (PBL) ...53
4.2.3 The Evaluation and Needs Analysis ...54
4.2.4 The Evaluation of ESP I Teaching and Learning Process ...61
4.3 Validation of English for Accounting Students ...68
4.4 Try out of the Newly- Developed Materials ...71
4.5 Findings ...72
4.6 Discussions ...76
CHAPTER V CONCLUSION AND SUGGESTION 5.1 Conclusion ...82
5.2 Suggestion ...83
REFERENCES ...84
CHAPTER I
INTRODUCTION
1.1 Background of the Research
English has long been claimed as an international language for which it is
commonly used as a means of communication among people across the globe.
This is arguably possible since it can accommodate the development of
technology with respect to vocabulary (lexical items) which other languages may
not be able to do similarly, such as Indonesian which may not be able to coin new
words when it comes to naming things in line with the advancement of
technology. With this, English is also claimed to be the language of success in
future job opportunities. Without a considerable mastery of English, it is hard to
imagine how people can go international in their careers.
In response to the above phenomena, there is a tendency for educational
institutions to equip the students with a good command of English. Some high
schools have launched their bilingual education. Some universities also claim to
target themselves at world class level. This is not bad at all if the universities,
which are supposed to level themselves against international standards of
education, offer English instructions which can really make the students master
the four language skills especially in accordance with the needs of the university
graduates.
According to economy faculty of Accounting Department in STIE Sultan
in getting some language skills which enable the students to use them as the early
preparation in lives and its functions in the society. In other words, the language
skills of the students have in class will be used in seeking the job in the future.
Specific language skills come from the selected texts which present special
vocabulary and show the richness of the language in that field.
Principally, a real ESP course is meant that the curriculum should be built
on the basis of a comprehensive needs analysis of the target students and the
stakeholders, later including those who would possibly employ the graduates of
the university. So, the way on how ESP should be designed to meet the specific
needs including wants and necessities of the students in a specific field is very
interesting and challenging. In this research, the researcher only focuses on the
designing of English teaching materials for students of the Accounting
Department.
Based on the curriculum of Accounting Department, the syllabus of
English learning in Accounting Department should be basically focused in
speaking skills. It is further stated in the curriculum that the general objectives of
English teaching at Accounting Department are that the students supposed to
posses the ability to use English for everyday communication, they must be able
to engage a meaningful discussions in the class as well as in the job when they
work. However, the fact is that the existing syllabus in Accounting Department of
STIE Sultan Agung Pematangsiantar in Semester 3 are emphasized mostly in
writing. Therefore, many of the students cannot communicate in English well.
3
After doing a pre-survey to the students of accounting study program the
ESP book they use, it is found that the book needs to be revised and developed so
that it can meet the students’ need in the class and also in the job fields in the
future. Then the pre-questionnaire given to find out the students’ skills in English,
the result is that almost most of the students are still not proficient enough to
speak in class by doing speaking class work activities.
Having analyzed the book used in Accounting Department in STIE Sultan
Agung Pematangsiantar for semester 3 it is found that the English book used is
general English not a book for ESP for accounting. From the book used in, most
chapters deal with writing.
The problems here are the materials themselves; therefore whatever
methods are used, the ability of accounting students in speaking plays a very
important role in developing the book so that the more appropriate materials are
used.
Since the job market needs speaking more than writing, therefore ESP
book for accounting at STIE Sultan Agung needs to be developed so that the book
revised later can accomodate the language skills needed by STIE Sultan Agung
Accounting Study Program graduates. And the book must be adapted so that the
topics may be very suitable with what the graduates’ needs in the future job.
In relation to the above statement, it is needed the teaching material and
teaching model which accomodate the language skills for the students and
educates students with a situation leads to a problem for them to solve. In this case
students to find a correct answer. Instead, students learn through the act of trying
to solve the problem. They interpret the question, gather additional information,
create possible solutions, evaluate options to find the best solutions, and then
present their conclusions.
Deslie (1997: 10) shows the research done by the teachers who used this
theory in some countries, showed that outside campus, university students build
their knowledge and skills when they solved real problems or answered important
questions, more than just abstract practices. Students make a greater attempt to
understand and remember when they see connections between the material they
study and their own lives. Students constantly ask why they need to study a
subject or what use the information will be to them.
So, the teaching materials based on PBL answers these questions by
placing learning in the context of real life. Students acquire new knowledge or
skills to solve a problem or complete a task that is highly relevant to their lives. In
short, the active processes of learning on PBL technique are required to be held on
teaching and learning writing because PBL requires students to read and write
research and analyze, and think and calculate, the problems frequently cut across
disciplines and lend themselves to interdisciplinary courses. This shows students
the connections between and among the subjects, helps them make greater sense
of their schooling as a unified whole, and helps them use their knowledge of one
field to increase their understanding of another. The design of teaching material
based on problem based learning (PBL) is hoped can fulfill the
5
Based on the above background, the research question that the current
study is going to answer can be descriptively stated as: How is the design of
teaching material based on PBL at Accounting Department in STIE Sultan Agung
Pematangsiantar into Competency-Based English for Specific Purposes (ESP)
teaching material? .
1.2 The Research Problems
However, in order to approach the problem systematically and to facilitate
the process of analysis, the above research problems is further formulated and
developed into the following questions:
1. How is the appropriateness or compability of the existing teaching
materials and syllabus of accounting English used for the students in
2015?
2. What teaching materials of accounting English should be needed to meet
the students of Accounting Department in STIE Sultan Agung
Pematangsiantar needs?
3. How are the teaching material of accounting English developed based on
problem-based learning to meet the needs of the students of Accounting
Department in STIE Sultan Agung Pematangsiantar?
1.3 The Objectives of the Study
In connection with the problem statements s above, the objectives of this
1. To find out the appropriateness or compability of the existing teaching
materials and syllabus of accounting English used for the students in
2015.
2. To find out teaching materials of accounting English should be needed
to meet the students of Accounting Department in STIE Sultan Agung
Pematangsiantar needs.
3. To develop the syllabus and teaching material of accounting English
based on problem-based learning that meet the needs of the students of
Accounting Department in STIE Sultan Agung Pematangsiantar .
1.4 The Scope of the Study
In order to avoid wider but unspecific and not deep analysis, this
study needs limitations which will give boundaries to it. They have, implicitly,
been stated in the title, background and in the research questions themselves, but
to get clearer description about the boundaries, they are then described as follows:
1. Adapting materials on the basis of PBL which fulfill the students’
needs.
2. English subject speaking applied in the syllabus is English for
Specific Purposes; namely English for Economics, especially for
Accounting Study Program.
3. The product of this study is the design of syllabus and teaching
materials based on PBL at Accounting Department in STIE Sultan
7
1.5 The Significance of the Study
The findings of the study are expected to be useful theoretically and
practically.
1. Theoretically, the findings can add up more horizons in theories of
ESP.
2. Practically this research are useful:
- as a guide for ESP teachers in presenting materials based on PBL
which is relevant to the students’ needs in relation to workplaces. It
can also serve as an additional references and valuable information
for future researchers.
- to raise their English proficiency in business settings as well as to
prepare them for successful communication in their future
profession. Since the Business English course runs parallel to those
subject courses, students can relate their subject knowledge to the
Business English context. For example, when students learn
economics, e-commerce, and secretarial projects, and marketing,
they relate those subjects with business English. By the end of the
course, learners should be able to familiarize themselves with
business terminology and write competently in English. For
example, they should be capable of writing appropriate business
1.1Conclusions
The following are some conclusions of the research entitled “The Design
of Teaching Materials of Accounting Department Based on PBL at STIE Sultan
Agung Pematangsiantar.
1. ESP is one of English courses taught at STIE Sultan Agung Pematangsiantar
at accounting study program for semester 3 and 4. The existing learning
materials (ESP) are mostly of General English (GE) because no specific terms
relating to accounting study found. The Topics covered are letter writing,
personal letter, invitation letter, apology letter, complaint letter, review the
material/quiz, application letter, writing resume, reference letter, introduction
to business letter, business letter block style, business letter simplified style,
business letter modified block style (mostly deal with writing).
2. Since the learning materials are not pure ESP, the learning materials need to
be developed. In order to develop the learning materials, needs analysis is
done. The information is gained from some questionaire given to some parties,
such as active students, the alumni, lecturers.
3. The new learning materials are developed based on needs analysis which is
gained from the information obtained through questionaires. This learning
83
the existing teaching materials of accounting English used for the students
right now.
4. The students’ English level before taking ESP is intermediate. They also have
shown very positive attitude to English in general. Their motivation in
learning is very high particularly in term of instrumental motivation. They
also admitted that their weakest point is the speaking skill.
1.2Suggestions
In relation with the conclusion mentioned above, it is suggested that:
1. The existing materials should be related to what the students needs, it is
specific English (ESP) for accounting students, not general English as it is
now.
2. The existing materials should be developed based on the needs analysis found
especially those which are related to speaking materials.
3. The materials teaching developed should be based on the problem-based
learning in order to meet students’ needs in the fieldwork later and in addition
it is advisable that the next research, with a broader scale, should be
Learning Classroom. In Poster at SWON Autonomy in a Connected World Conference, Open University Milton.
Ardhan, Wayan. (2002). Konsep Penelitian Pengembangan dalam bidang
Pendidikan dan PembelajaranMalang :Universitas Negeri Malang.
Barrows, H. S. (1988). The Tutorial Process. Springfield, IL: Southern Illinois University School of Medicine.
Barrows, H. S., & Tamblyn, R. M. (1980). Problem-based Learning–An
Approach to Medical Education. New York: Springer.
Beckett, G.H. & Slater, T. (2005). The project framework: a tool for language,
content, and skills integration. ELT Journal.59(2): 108-116. Oxford
University Press.
Blumenfeld, P. C. et.al. (1996). Learning with peers: From small group
cooperation to collaborative communities. Education Research, 25(8),
37-40.
Borg, W. R., & Gall, M. D., (2003). Educational research: An introduction (7th ed.). White Plains, NY: Longman.
Borg, W.R., and Gall, M.D. (1983). Educational Research.4th ed. New York:
Longman Inc.
Bradley-Levine, J., Berghoff, B., Seybold, J., Sever, R., Blackwell, S., & Smiley, A. (2010). What teachers and administrators “need to know” about
project-based learning implementation. Paper presented at the Annual Meeting of the American Educational Research Association. Denver,
Colorado. April, 2010.
Branda, L. A. (1990). Implementing problembased learning. Journal of Dental Education, 54(9)
Bridges, E. M., & Hallinger, P. (1995). Problembased learning in leadership development. Portland: University of Oregon. ERIC Clearinghouse on Educational management.
85
Fried-Booth, Diana L. (2002). Project Work. (2nded.). New York: Oxford University Press.
Gatehouse, K. (2001). Key Issues in English for Specific Purposes (ESP)
Curriculum Development. The Internet TESL Journal,VII (10). Retrieved
February 20, 2015, from http://iteslj.org/Articles/Gatehouse-ESP.html.
Gist, G.L. (1992). Problem-based learning: A new tool for environmental
health education. Journal of Environmental Health, 54(5), 8-13.
Hong, Jon-Chao & Chu Shao. (2005). PBL Conference 2005 fullpapers. Retrieved from http://www.lpt.fi/pblconference/full_papers/13-fullpapers.htm
Hmelo-Silver, C. E. (2000). Knowledge recycling: Crisscrossing the landscape of
educational psychology in a problem-based learning course for preserves teachers. Journal of Excellent Collaboration Teaching, 11, 41-56.
Hmelo-Silver, C. E. & Barrows, H.S. (2006). Goals and strategies of a
problem-based learning facilitator. The Interdisciplinary Journal of Problem-problem-based
Learning, 1(1), 21-39.
Hutchinson, Tom and Alan Waters. (1987). English for Specific Purposes: A
Learning Centered Approach. Cambridge University Press, Cambridge.
MacKay, W.F.(1978). Language Teaching Analysis. Longman, London.
Nunan, D. (1988). Principles for Designing Language Teaching Materials,
Guidelines, 10 (2), 1-24.
Royeen, C.B. (1995). A problem-based learning curriculum for occupational
therapy education. Journal of Occupational Therapy, 49(4), 338-346.
Schmidt, H. G. et.al. (1989). Explanatory models in the processing of science text:
The role of prior knowledge activation through small-group discussion.
Journal of Education Psychology, 81, 610-619
Stoller, F. (2006). Establishing a theoretical foundation for project-based
learning in second and foreign-language contexts. In G.H. Beckett & P.C.
Miller (Eds.), Project-based second and foreign language education: past, present, and future (pp.19-40). Greenwich, Connecticut: Information Age Publishing.
Torp, L., & Sage, S. (2002). Problems as Possibilities: Problem-Based Learning
for K-12 Education. (2ndEd.) ASCD: Alexandria.
Vygotsky, L. S. (1978). Mind in Society: The Development of Higher
Psychological Processes. Cambridge: Harvard University Press.
Zhang, G. (2002). Using Problem-based Learning and Cooperative Group
Leaarning. Retrieved from http://science.uniserve.
