THE EFFORT TO INCREASE THE LEARNING ACTIVITIES AND LEARNING RESULT IN ACCOUNTING SUBJECT THROUGH THE IMPLEMENTATION OF CREATIVE TREFFINGER AND GIVING QUESTION AND GETTING ANSWER IN 1ST ACCOUNTING GRADE 10TH IN SMK NEGERI 7 MEDAN AT ACADEMIC YEAR 2013/2014

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THE EFFORT TO INCREASE THE LEARNING ACTIVITIES AND LEARNING RESULTS IN ACCOUNTING SUBJECT THROUGH

THE IMPLEMENTATION COLLABORATION OF CREATIVE TREFFINGER AND GIVING QUESTION AND GETTING

ANSWER IN 1st ACCOUNTING GRADE 10th IN SMK NEGERI 7 MEDAN AT ACADEMIC

YEAR 2013/2014

THESIS

Submitted in Partial Fulfillment of

The Requirements for the Education Bachelor Degree

By:

ERLINDA SINAGA 7103142023

ECONOMIC FACULTY STATE UNIVERSITY OF MEDAN

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DEDICATED TO:

MY BELOVED FATHER R. SINAGA MY BELOVED MOTHER N. TURNIP

MY BELOVED OLD BROTHER ANDRI FIRMA SINAGA, SE MY BELOVED OLD SISTER MAYLINDA SINAGA, SP

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ACKNOWLEDGMENTS

Thanks a lot to our Almighty Lord because of His Blessing so the writer can be finishing

this thesis and also Thank you so much to My Parents; to My Daddy Ramses Sinaga and My

Mom Niamsa Turnip because of them I can finish My Thesis, give me spirit by mental or

material, always pray for me. To Mr Dr. Dede Ruslan M.Si as my Supervisor who always gives

me suggestion, critic and spirit so my thesis can be the good one. The title of My Thesis is “The

Effort to Increase The Learning Activities and Learning Result in Accounting Subject Through

the Implementation of Creative Treffinger and Giving Question and Getting Answer in 1st

Accounting Grade 10th in SMK Negeri 7 Medan at Academic Year 2013/2014.”

In this thesis, writer realize if she never out from difficult things to finish this research.

But because of God bless but, that He gives to me so this thesis can finish properly.

1. Thanks to Mr Prof. Dr. Ibnu Hajar, M.Si as the Head of State University of Medan.

2. Mr Drs. Kustoro Budiarta, ME as the Dean of State University of Medan and also as

My Third Board of Examiner.

3. Mr Dr. Arwansyah, M.Si as the Head of Economic Education Department State

University of Medan and also as my First Board of Examiners that gives me so many

suggestion, spirit, and critic to make my thesis become better.

4. To my beloved brothers ( Andri Firma Sinaga, SE and Roy Naldi Sinaga), to my

beloved sisters (May Lindra Sinaga, SP and Zuniati H Sinaga) who always give me

spirit and keep pray for me so I can get inspiration to finish my thesis.

5. Mr Dr M. Yusuf as My Second Board of Examiners in my seminar and final

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6. Madame Dra. Effi Aswita Lubis, M.Pd, M.Si as the Head of Accounting Education

Study Program State University of Medan.

7. Mr Drs Jisman Pardede as My Academic Consultant that gives me much guidance so

I can finish my study with good GPA.

8. All of lecturer and staff officers in Economic Faculty that give guidance to finish my

study.

9. Mr Amirrudin, SP, MM as the Head of SMK Negeri 7 Medan, who gives me permit

to do research in SMK Negeri 7 Medan.

10.Mr J. Sagala as Accounting Teacher in 1st Accounting Grade 10th SMK Negeri 7

Medan that want to make corporation in doing this research.

11.All of my friends in A Regular Accounting Education 2010 I love you all. Especially

for Evina Sinaga, Erika Feronika Simanungkalit, Christiani Aritonang, Citra Dewi

Silaban, Esterlina Manurung, Hotmaida Sitompul, Dina Martha, Karlina Tridosia and

all of you guys I cannot said it one by one.

12.To my boarding house friends Kak Dina, Novi Yetti P L, Devi, Melinda, Bou and

Agnes thank you so much for your support.

13. All of my friends in LCE members especially for Elisabeth Turnip and Tety

Beteshda Sagala who always spending much time with me. To My Tutor Ms Ike

Tressiani, Tuho Wibowo, Bang Philip, Kak Healty who pray for me and teach me in

English.

14.All of my friends in internship moment in SMK T Amir Hamzah in Tanjung Kubah

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15.All of people who do not I said, thanks for praying and spirit me, so I can finish my

thesis.

All of that especially for helping and praying I cannot to reply that and in the last

the writer hope so this thesis can give the advantage to all of reader and give the

influence to make the quality of education better.

Medan, June 2014

Erlinda Sinaga

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ABSTRACT

Erlinda Sinaga, NIM : 7103142023. The Effort to Increase the Learning Activities and Learning Result in Accounting Subject Through the Implementation of Creative Treffinger and Giving Question and Getting Answer in 1st Accounting Grade 10th in SMK Negeri 7 Medan at Academic Year 2013/2014. Thesis, Economic Education Department, Accounting Education Study Program, Economic Faculty State University of Medan 2014.

The problem in this research are low of students’ learning activities and learning result in accounting subject. The goals of this research is to know the increasing of students’ learning activities and learning result in accounting subject through the implementation of Creative Treffinger and Giving Question and Getting Answer learning model in 1st accounting grade 10th SMK Negeri 7 Medan at Academic Year 2013/2014.

This research conducted in SMK Negeri 7 Medan in even semester at academic year 2013/2014 with the subject is all of students in 1st accounting grade 10th SMK Negeri 7 Medan who consist of 35 students. This research is kind of class action research which consist of 2 cycle, where every cycle consist of 4 steps there are planning, action, observation and reflection. Data collection technique that using is test to measure students’ learning result and using observation’s sheet to know students learning activities in accounting subject. Meanwhile to data analyst technique is qualitative data and quantitative data.

From observation result that had done got the result of students activities in cycle I is 7 students (20%) include to very active students, 8 students (22,8%) include to active students, 12 students (34,2%) include to active enough students and 8 students(22,8%) include to not active students. But in cycle II there are 12 students (34,2%) include to active enough and 17 students (48,6%) include to active students, 4 students (11,4%) include to active enough students, and 2 students (5,71%) include to not active students. But test t of students learning result that had been conducted is find the increase of students learning result there are in cycle I 21 students (60%) that getting pass and increase up to cycle II become 30 students (85,7%) that getting pass. Whereas indicator classical completeness is 80% students getting value ≥ 80. To significant testing of students learning result used with test statistic or test t with dk = 35-1 =34 in α = 0,05. From amount result got tcount > ttable. This research got if tcount 7,08 and ttable = 2,03 (7,08 > 2,03). With the other word is the increasing of students learning result are significant so Ha accept.

From the data above we can get conclusion if implementation of Creative Treffinger and Giving Question and Getting Answer learning model in financial statement in 1st accounting grade 10th SMK Negeri 7 Medan in even semester at academic year 2013/2014 can increase students’ learning activities and learning outcomes.

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ABSTRAK

Erlinda Sinaga, NIM : 7103142023. The Effort to Increase The Learning Activities and Learning Results in Accounting Subject Through the Implementation of Creative Treffinger and Giving Question and Getting Answer in 1st Accounting Grade 10th in SMK Negeri 7 Medan at Academic Year 2013/2014. Skripsi, Jurusan Pendidikan Ekonomi Program Studi Pendidikan Akuntansi, Fakultas Ekonomi Universitas Negeri Medan 2014.

Permasalahan dalam penelitian ini adalah rendahnya aktivitas dan hasil belajar akuntansi siswa dalam mata pelajaran akuntansi. Tujuan dari pada penelitian ini adalah untuk mengetahui peningkatan aktivitas dan hasil belajar akuntansi siswa melalui penerapan model pembelajaran Creative Treffinger dan Giving Question and Getting Answer di kelas X AK-1 SMK Negeri 7 Medan Tahun Ajaran 2013/2014.

Penelitian ini dilaksanakan di SMK Negeri 7 Medan pada semester genap tahun pembelajaran 2013/2014 dengan subjek siswa kelas X AK-1 yang berjumlah 35 orang siswa. Penelitian ini merupakan penelitian tindakan kelas yang terdiri dari 2 siklus, dimana dalam setiap siklus terdapat 4 tahap yaitu perencanaan, tindakan, observasi dan refleksi. Teknik pengumpulan data menggunakan tes untuk mengukur hasil belajar siswa dan menggunakan lembar observasi untuk mengetahui aktivitas belajar akuntansi siswa. Sedangkan untuk teknik analisis data nya adalah data kualitatif dan data kuantitatif.

Dari hasil observasi yang telah dilakukan diperoleh hasil aktivitas siswa pada siklus I yaitu 7 (20%) siswa tergolong sangat aktif, 8 (22,8%) tergolong aktif, 12 siswa (34,2%) siswa tergolong cukup aktif dan 8 siswa (22,8%) siswa tergolong tidak aktif. Namun pada siklus II terdapat 12 (34,2%) siswa tergolong sangat aktif dan 17 ( 48,6%) siswa tergolong aktif, 4 (11,4%) siswa tergolong cukup aktif, dan 2 (5,71%) siswa tergolong tidak aktif. Sedangkan tes t hasil belajar siswa yang telah dilaksanakan terlihat peningkatan hasil belajar siswa yaitu pada siklus I terdapat 21 (60%) siswa yang lulus meningkat pada siklus II menjadi 30 (85,7%) siswa yang lulus. Dimana sebagai indicator ketuntasan klasikal adalah 80% siswa memperoleh nilai ≥ 80. Untuk pengujian significan hasil belajar siswa digunakan dilakukan dengan menggunakan uji statistic atau uji t dengan dk= 35-1 = 34 pada α = 0,05. Dari hasil perhitungan diperoleh thitung> ttable bahwa thitung 7,08 dan ttable = 2,03 (7,08 > 2,03). Sehingga peningkatan hasil belajar siswa significan sehingga Ha diterima.

Dapat disimpulkan bahwa penerapan model pembelajaran Creative Treffinger dan Giving Question and Getting Answer pada materi pembelajaran laporan keuangan di kelas X AK-1 SMK Negeri 7 Medan semester genap tahun ajaran 2013/2014 dapat meningkatkan aktivitas dana hasil belajar akuntansi siswa.

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CHAPTER V CONCLUSION AND SUGGESTION

5.1 Conclusion ... 64

5.2 Suggestion ... 65

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LIST OF TABLE

1.1 Table Test Value Accounting Subject 1st Accounting Grade 10th In

SMK Negeri 7 Medan ... 5

1.2 Table of Students’ Learning Activities ... 5

2.1 Table of Syntax Collaboration Creative Treffinger and Giving Question And Getting Answer ... 21

3.1 Table Procedure of Research ... 35

3.2 Table of Observation’s Sheet Learning Activity... 37

4.1 Result of Students Learning Activities’ Observation Cycle I and II ... 48

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LIST OF FIGURE

1.1 Diagram Test Value Accounting Subject ... 5

1.2 Diagram Students’ Learning Activities ... 6

3.1 Action Class Research... 33

4.1 Diagram Activities Observation Result Students’ Learning ... 48

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APPENDIX LIST

Appendix 1. Silabus

2. Lesson Plan

3. Materials

4. Pretest, Post Test I, Post Test II, and the key answer all of questions

5. Observation Sheet of Learning Activities in I Cycle

6. Obserevation Sheet of Learning Activities in II Cycle

7. Learning Result of Pretest in I Cycle

8. Learning Result of First Post Test in I Cycle

9. Learning Result of Second Post Test in II Cycle

10. The Increaseof Learning Activity and Learning Result

11. The Increasing of Learning Result

12. The Increasing of Learning Activity

13. Amount Table of Uji T

14 Nilai-Nilai Dalam Distribusi T

15. Documentation

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CHAPTER 1 INTRODUCTION 1.1Background of the Problem

According to philosophy, education begins when someone was born that is

from baby and will continue during his life. Sometimes education also has been

applied before one’s birth. This case can happen when parents try to play the

music or read some text to their baby in the womb expecting that the baby can get

learning from that effort. Because of education is not only about formal side, but

also about informal side, such as children can learn from something that happens

in their family, in their environment, and in their culture.

According to Pidarta (2009:30) “Education is an open system, because

education cannot take its place well in an isolated environment. That is because

government insists if education become responsibilities of government, school,

parents and society.” Factors that influence the education are “1. Country

Philosophy. 2. Religion. 3. Social, which consists of psychology, professional

team role, and safety. 4. Culture as a knowledge, technology, art, and norm. 5.

Economic that consist of thinking skill, hands skill, and economic development. 6.

Politic, that consists of ideology, ambition and national spirit. 7. Demography

consists of inhabitant development, inhabitant spreading, and inhabitant dense.

There are two factories that make activities and learning outcomes still low

such as the internal factor that come from students self like their attitudes which

not polite, their passion which still low, and the external factor like facilities that

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optimal, the model that not interest, and also the spirit from their parents is not

good enough.

Nowadays, curriculum of 2013 or character based education is the

curriculum that has main goals in understanding, skill and character education.

Students have to know about materials and active to do discuss and presentation

and also have a good attitude and high discipline. So in this curriculum skill is the

new aspect in Indonesian’s curriculum. Like to share their opinion, making report,

presentation, and discussing are include to skill aspect in curriculum of 2013. This

curriculum better use in increasing of learning activity and learning result because

the process of teaching learning in 2013 curriculum is encourage students to

explore their skill ability.

According to Harsono (2009:77) conventional method is about narrative

and teacher’s explanation in an oral manner and in the implementation teacher can

use the teaching assist instrument to clear the narrative that has been explained to

the students.” In this model teacher so difficult to keep the students interesting

toward the materials that they have been learned because the activities in this

method only focus to explain and finish the assignment.

But in the other ways Sabil (2014) says that “Contextual Teaching

Learning is one of teaching learning strategy that emphasize the process which

include the students fully so can be finding the materials that learned and connect

that with reality life situation and it can encourage the students to apply that in

their life.” In this method the learning concept can help the teacher to connect

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to make the relation between knowledge that they have with the implementation

in their life.

In this case, teacher will be applying Contextual Teaching Learning

strategy to increase the activities and learning outcomes with implementation

Creative Treffinger and Giving Question and Getting Answer model. There is

from several researches that had been conducted this models can give positive

influence toward the students’ activities and learning outcomes. In this several

research that showing positive influence from applies that models are:

Pomalato (2014) with research title is “Developing the Creativity of

students Mathematic in Mathematic Subject through the Creative Treffinger

Model Approach” in this research showed us if that model can give positive

influence to students activities. This can proof by students’ creativities which get

Creative Treffinger Model better than students’ which get conventional method.

Nisa (2011:35) with research title is “Mathematic learning with the Setting

of Creative Treffinger Model to Increase Students Creativities.” In this research

the writer says one of model that can use so students become active is Creative

Treffinger Model. This model also can develop students creativities to solve the

problems, to aim the students become logic to think about the relation between

concept and situation in that problem and appreciate the several of mind in the

discuss process.

Yunus (2013:20) with research title is “Influencing the Active Learning

Method of Giving Question and Getting Answer to the Students’ Learning

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analyst show the average of control class is 71,00 with standard deviasi 9,90 while

in experiment class the average is 76,57 with standard deviasi is 9,96. The

completeness is 57,58% and for control class is 73,33% to experiment class.

According to Slameto (2010:65) “teaching method has good influences in

teaching learning process. Because teacher’s teaching method should be

performed badly when the teacher has no good preparation and suitable master the

subject’s materials, so the teacher’s explanation will become unclear.”Usually

teacher teaches with conventional method, whereas progressive teacher will brave

to try the new methods.” That can help to increase the activity of teaching

learning. Students can learn well if the teaching method is appropriate, efficient,

and effective.

Based on the observation that writer has done, the learning process in

SMK Negeri 7 Medan is so monotonous. That is why the process to improve the

students’ learning activities which allow them to share their opinions individually

is slow and insufficient. We can see this from the way the teachers teach in the

classroom that only requires the learners to listen the teacher’s lecture, to

memorize the lesson and do the assignments. The impact is that it is difficult for

the students to understand the accounting subject. That case is proven by the table

value of the students in 1st accounting Grade 10th in SMK Negeri 7 Medan. In that

table showed if the learning outcomes of the students are still low and far from

minimum completeness criteria, it can be seeing from the result of students test

[image:20.595.81.517.109.642.2]

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Table 1.1

Test Value Accounting Subject 1st Accounting Grade 10th In SMK Negeri 7 Medan

Students

Amount Test Pass

Percentage of Students Pass Do Not Pass Percentage Of Students Who Do Not Pass

35 Basic

Competence 1

12 34,28 % 23 65,71 %

35 Basic

Competence 2

13 37,14 % 22 62,85%

35 Basic

Competence 3

12 34,28 % 23 65,71

Source: List Of Test Value 1st Accounting Grade 10th SMK Negeri 7 Medan

Diagram from table above can we see following by this picture:

Picture 1.1

Diagram Test Value Accounting Subject

[image:21.595.75.531.111.721.2]

Table 1.2

Table of Students’ Learning Activities in Accounting Subject 1st Accounting Grade 10th In SMK Negeri 7 Medan

No Aspect that to Observe Alternatives Basic Competence 1 Basic Competence 2 Basic Competence 3 1. Asking 3 students 2 students 4 students 2. Answer 3 students 4 students 4 students 3. Giving the Opinion 2 students 1 students 1 students

Sources of table : Sanjaya (2013:277) 0 5 10 15 20 25

B Competence 1 B Competence 2 B Competence 3

Pass

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Diagram from the table above, we can see from picture following by:

Picture 1.2

Diagram Students’ Learning Activities

Based on the learning outcome table above, we can see that the students’

outcomes in accounting subject is still low and far from minimum completeness

criteria decided by the school which 80. Students that pass the basic competence 1

are 12 students or 34,28%. In basic competence’s test 2 there are 13 students or

37,14%. In basic competence’s test 3 there are also 12 students or 34,28%. Based

on the result above the amount of students did not pass bigger than students that

getting pass.

To overcome that case, the writer tries to do a classroom action research

that consists of several action cycles with four stages they are: planning,

implementation, observation, and reflection. In this research the models that are

applied Creative Treffinger and Giving Question and Getting Answer that can be

expected increase the activities and learning outcomes for accounting subject in

SMK Negeri 7 Medan. This collaboration model is suitable to the goals of

curriculum 2013 that is said if students have to have good skill like share the

material to the others, presentation, and discussing. 0

1 2 3 4 5

B Competence 1 B Competence 2 B Competence 3

Asking

Answer

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Creative Treffinger model is a kind of discussion learning model that

applies student approach. To apply that model students are given the different

exercise to every team for solving the problem. To solve these problem students

involved in sharing their thoughts and arguments to each other, in order to the

answer from the problem that is given. To always inquire the positive impact from

what they have learn at the end of the session.

Giving Question and Getting Answer model is a kind of learning model

that is designed to reply or review the material so the students can memorize the

material that have been learned. In this type students will be thought about the

material that they less understand and then they can discuss with their friends.

Besides that in this model students could have self confidence to propose their

thoughts about the material. Procedure of this model is that students are allowed

free choose the question freely.

Based on that case, the researcher interested to do the class action

research, because of in SMK Negeri 7 Medan the research about this models still

not optimum doing by researcher. So, from the problems above, the effort to

increase the learning avtivities and the learning outcomes can be solved by doing

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1.2Problem Identification

Based on the background of the problems that has been told above, the

writer encountered some of the problems such as:

1. Why does the teacher of the accounting lesson in1stAccounting Grade 10th In

SMK Negeri 7 Medan still apply conventional learning method?

2. How to increase the students’ learning activity in 1st Accounting Grade 10th In

SMK Negeri 7 Medan?

3. How to increase the student’s learning results in 1st Accounting Grade 10th In

SMK Negeri 7 Medan?

4. Can the implementation learning model of Creative Treffinger and Giving

Question and Getting Answer increase the activities and learning results in

accounting subject in 1st Accounting Grade 10th In SMK Negeri 7 Medan?

5. Is it has positive different significant learning results of the students inter

cycle after applied the collaboration of Creative Treffinger model and Giving

Question and Getting Answer?

1.3Problem Formulation

Based on the problem identification that has been told above, so the

problem formulation that got from the research are:

1. How to increase students’ learning activities through the implementation

collaboration of Creative Treffinger model and Giving Question and Getting

Answer learning model in accounting subject in 1st Accounting Grade 10th In

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2. How to increase students’ learning results through the implementation

collaboration of Creative Treffinger model and Giving Question and Getting

Answer learning model in accounting subject in 1stAccounting Grade 10th In

SMK Negeri 7 Medan academic year 2013/2014?

3. Is it has positive different significant learning results of the students inter

cycle after applied the collaboration of Creative Treffinger model and Giving

Question and Getting Answer?

1.4Problem Solving

Based on the background of the problem above, problem that has been

noticed by researcher needs to be solved. As it has been explained above if the

students in 1staccounting grade 10th SMK Negeri 7 Medan have the learning

results that are still far from minimum completeness criteria. The minimum

completeness criteria that decided by the school is 80. One of the aspects that need

to be improved is the ability of the teacher to organize the learning activity. Where

in this case we can see if the center of the learning activity is teacher, whereas

nowadays there has been appear a new paradigm that says the students to be

center of learning activity is in the students. That is for progress the qualities of

education are in learning outcomes or in learning activity of the students. To get

the paradigm’s goals, writer giving the alternative for solving the problem with

apply the collaboration of Creative Treffinger model and Giving Question and

Getting Answer expecting with applied this model can take the students as a

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Creative Treffinger Model is a learning model which can change passive

students become active students. Because in this model students will be divided to

several teams where each team is have 2-5 members. They will be given different

assignments from the teacher and then they solve them together. When they solve

the problem for those questions the teacher will see every students who actively

work the questions out to see the result of their discussion, teacher may give by

having the other team ask some questions for their discussion.

Giving Question and Getting Answer Model is the model which good to

know where is the students’ ability to follow the learning topic that has been

presents. Beside that this model also trains the students brave to propose their

argument bravely for solving the problem. This case can be seen from the cards’

content that they write about the part that they understand and the part that they do

not understand.

Based on the explanation above, the author has been assured to collaborate

Creative Treffinger Model and Giving Question and Getting Answer Model. The

applications do by telling about the learning’s goals and learning materials doing

by teacher. Teacher after that divides the students to several teams which have 2-5

members, and then teacher will be give the evaluation by asking the students to

writes in the cards the part that they understand and the part the less understand.

When they presents their discuss, teacher finding several problem that they

can’t to answer, the teacher will be give the feed back to the students about in

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teacher did collaborated Creative Treffinger Model and Giving Question and

Getting Answer Model.

1.5Goals of the Research

Based on problem solving that has been told above, so the goals of the

problems are:

1. To know the increasing of learning activities accounting subject in 1st

Accounting Grade 10th In SMK Negeri 7 Medan academic year 2013/2014

through the collaboration implementation of Creative Treffinger and Giving

Question and Getting Answer.

2. To know the increasing of learning result accounting subject in 1st Accounting

Grade 10th In SMK Negeri 7 Medan academic year 2013/2014 through the

implementation of collaboration Creative Treffinger and Giving Question and

Getting Answer

3. To know the positive different significant of increasing learning result

accounting subject inter cycle after through the implementation of

collaboration Creative Treffinger and Giving Question and Getting Answer.

1.6Benefit of the Research

This research is expected to give some benefits to the users of this research

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1. To increase the writer’s knowledge in applying the collaboration of Creative

Treffinger and Giving Question and Getting Answer so that it can increase the

learning activities and learning result accounting subject.

2. As a reference to the school especially to the accounting teachers in SMK

Negeri 7 Medan for doing the collaboration model of Creative Treffinger and

Giving Question.

3. _{As a reference to Civitas Academica State University of Medan, especially for}

economic faculty community, State University of Medan that doing the same

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CHAPTER V

CONCLUSION AND SUGGESTIONS 5.1 Conclusion

From the data and data analysis of research that we find above, we can be

getting conclusion are:

1. Based on the observation results obtain there are have differences activities

and learning result between cycle I and cycle II. In the first cycle about

learning activities there are 15 (42,8%) students who active and in the second

cycle increased up to 29 (82,8%) students. There is students’ activities

increase up 40%. Students’ learning result between pretest, posttest cycle I,

and post test cycle II there are 11 (31,4%) students in the pretest are getting

pass, increase up to post test cycle I become 21 (60%) students who getting

pass, and increase up to again in the post test cycle II become 30 (85,7%)

students. From that result, the point is students learning result increase up

25,7%. But about students who not is getting pass become decrease from

pretest into post test in cycle I and post test in cycle II. The value are 24

(68,6%) students in pretest become 14 (40%) students in the post test cycle I

and decrease up into 5 (14,3%) students in the post test cycle II.

2. By applying the implementation of collaboration Creative Treffinger and

Giving Question and Getting Answer learning model prove that occur the

increasing of accounting students’ learning result. It is seen from pretest that

got with average value is 69,14, and in the first post test increased 8,97 point

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is necessary to continue to second cycle. In second cycle the average is

increased 4,62 point to the average value is 82,73. From that we can see if

implementation collaboration of Creative Treffinger and Giving Question and

Getting Answer learning model success to get classical completeness criteria

that is 80% from the students who have to getting pass.

3. We can find significant differences between cycle I and cycle II is tcount > ttable

in there got tcount 7,08 and ttable = 2,03 where as α= 0,05 and dk = n-1; 35-1=

34. The point is the learning result in first cycle and second cycle is positive

significant. That is increase by implementation collaboration Creative

Treffinger and Giving Question and Getting Answer.

5.2 Suggestion

Based on the conclusion above, so there are several suggestions that can

we got following by:

1. Especially for accounting teacher order to implementation collaboration of

Creative Treffinger and Giving Question and Getting Answer as a one of

variance model in teaching learning process especially for financial statement

competence standard. That is can make increase of visual activities, oral

activities, listening activities, writing activities, and drawing activities.

2. Applying collaboration of creative Treffinger and Giving Question and

Getting Answer learning model in competence standard financial statement

showing the learning result is increase and for the students who still not get

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applying collaboration that model so the process of teaching learning become

interesting.

3. Especially for other researcher that doing same research, if want to use same

title better if modified that to be interesting model. The researcher can

modified that with making the punishment to the team who did not can answer

the question. Kinds of punishment are like singing and dancing, so the

teaching learning process can through as good as expected. Automatically the

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dan Persamaan Reaksi). Jurnal Chemica Fakultas Matematika dan Ilmu

THE EFFORT TO INCREASE THE LEARNING ACTIVITIES AND LEARNING RESULT IN ACCOUNTING SUBJECT THROUGH THE IMPLEMENTATION OF CREATIVE TREFFINGER AND GIVING QUESTION AND GETTING ANSWER IN 1ST ACCOUNTING GRADE 10TH IN SMK NEGERI 7 MEDAN AT ACADEMIC YEAR 2013/2014

THE EFFORT TO INCREASE THE LEARNING ACTIVITIES AND LEARNING RESULTS IN ACCOUNTING SUBJECT THROUGH

ANSWER IN 1st ACCOUNTING GRADE 10th IN SMK NEGERI 7 MEDAN AT ACADEMIC

THESIS

DEDICATED TO:

MY BELOVED FATHER R. SINAGA MY BELOVED MOTHER N. TURNIP

ABSTRACT

ABSTRAK

CONTENTS

PREFACE ... i

CHAPTER V CONCLUSION AND SUGGESTION

3.1 Table Procedure of Research ... 35

LIST OF FIGURE

CHAPTER 1 INTRODUCTION 1.1Background of the Problem

Table 1.1

Picture 1.1

Picture 1.2

1.2Problem Identification

1.3Problem Formulation

1.4Problem Solving

1.5Goals of the Research

1.6Benefit of the Research

CHAPTER V

CONCLUSION AND SUGGESTIONS 5.1 Conclusion

5.2 Suggestion

BIBLIOGRAPHY