THE INCREASING OF LEARNING ACTIVITY AND LEARNING RESULT IN ACCOUNTING SUBJECT TROUGH THE IMPLEMENTATIONOFCOLLABORATION MARRYGO ROUND LEARNINGMODEL AND STUDENTFACILITATOR ANDEXPLAINING IN 1STACCOUNTING GRADE 10TH IN SMK SWASTA JAMBI MEDAN AT ACADEMIC YEAR.

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THE INCREASING OF LEARNING ACTIVITY AND LEARNING RESULT IN ACCOUNTING SUBJECT TROUGH THE IMPLEMENTATION OF

COLLABORATION MARRYGO ROUND LEARNING MODEL AND STUDENTFACILITATOR ANDEXPLAINING IN 1st

ACCOUNTING GRADE 10th IN SMK SWASTA JAMBI MEDAN AT ACADEMIC YEAR 2011/ 2012

Thesis

Submitted to the Economics Education Department Economics Faculty State University of Medan

in Partial Fulfillment of the Requirements for the Degree of Sarjana Pendidikan

By:

JULIA R. S. BANUREA Reg. Number 708114163

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ACKNOWLEDGEMENT

Praise and gratitude to Almighty God submitted by the author to the Lord

Jesus Christ My Savior and the Virgin Mary for blessings and help to complete

this thesis on time.

This thesis is arranged to fulfill the requirements of obtaining bachelor's

degree, in Accounting Education Study Program, Economics Faculty, State

University of Medan.

On this occasion with great humility, I would like thanks to all those who

have given help and guidance so that this thesis can be finished. Completion of

writing of this thesis, the author would like to thank:

1. Prof. Dr. Ibnu Hajar, M.Si. as the Rector of State University of Medan.

2. Drs. Kustoro Budiarta, M.E as the Dean of Economics Faculty.

3. Dr. Arwansayah, M.Si as the Head of Economics Education Department.

4. Dra. Effi Aswita Lubis,M.Pd, M.Si as the Head Accounting Education Study

Program.

5. My best gratitude to Dr .Dede Ruslan M.Si as my supervisor in completing

this thesis trough the guidance and direction as well as the encouragement that

are very useful and helpful for the preparation and writing of this thesis.

6. Dr. Johnson. M.Si as the Secretary of Economics Education Department and

all the administration staffs of Economics Faculty that gave helping during

arrangement of thesis.

7. All lecturers in Economics Education Department, especially in Accounting

Education Study Program, thanks for the teaching during this time.

8. My supervisor in the scientific writing and in achievement student competition

,Dr. Dede Ruslan M.Si., Mr. Ramdansyah, M.Acc, Rini Herliani Sinuhaji S.E

M.Si Ak, and all participants in the competition at 2011 and 2012.

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9. Thanks to the principal Drs. Albiner Simbolon and founder of school and as

the accounting teacher in the research Mr. Edy Tampubolon, S.E, S.Pd, and all

the teacher as well as the students in SMK Swasta Jambi Medan, especially in

1st accounting grade 10th, the school where the author did the research.

10. Especially dear and love to Mr. J. Banurea S.E my father and dear mother

R. Mangunsong (my mommy and dedy ) are always praying, encouraging,

giving love and compassion, working hard, always trying to do the best, to

accompany the day-to-day, and gave a smile and happiness. So that I can

finish my lecture although with the teardrop but with advice from the mommy

and dedy. I can survive and spirit to face everything.

11.My sister Marasi Elikauli Fransiska Banurea, Amk, Martina Efrika Banurea,

Siktus Juventus Banurea, Elisabeth Banurea, my beloved aunt Tiur Banurea,

my grandfather and grandmother J Simangunsong dan S Silaban, Banurea

and Br Simalango, my beloved uncle B. Banurea, (alm) my aunt R. Br

Sianturi (Alm), and all my families from father and mother and all the

preceding families thank you for everything you gave me.

12.Thanks so great to my closed Melda tondang (melton), thanks stay beside me

and you are the best woman that I have found and see about me. For 4 years

we were together, sadness, laughing, joking, and tears we've been through

together and I hope we become best and closed friends eternal. Thank you can

understand me and take me to the right path with the Lord Jesus Christ. I love

you Pren Melton And Jupe forever. Papi loves us Jesus ever after.

13.Great love to someone who cared of me Indiaku. My Uda manizz thanks for

ever loving me. Even for a moment you stopped in my heart, it has changed

my whole life. Jesus Christ has left the love in your heart and trough yourself

that touch my heart everything become wonderful. Thank you for the

compassion, love, hope, cares, responsibility and sincerity from you and cirem

kam always ya Indiaku and ah malass awak. I pray if we are destined, Jesus

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14.For my prenzz, Fitri IAIN (thanks for kindness to accompany me in the

session, Junita Bakara, Kristina Sianipar, Rita, Nurhayati Sitohang, Nenny

Simbolon, Riris Nainggolan, Krisman Silaban, Mr. laptop, Marisa Limbong,

Elisabet Sihombing, Lila Simarmata, Ebri Sihaloho, Puji Padang, Kak Kris,

Kak Enji, and Kak Yanti thanks a lot for your support. To my sister in the

secret Eriesta Hutajulu S.Pd, Dan Ktb D”Septrisan, D’Rumondang. Team Doa Ukmkp FE Unimed “frosgrelly”, D’fitri, D”Rosy, K”Jupe, D”Melinda, D’margaret. Coordinator FE Yesica, B’ucok, B’ Pardede, Si Nias, Surya Can Purba, Ngolu, Dahlia Sirait, Ines Sinaga. Thanks for all. Jesus Christ loves us.

15.Loving for all my prenzzz B-reguler’ 08 that I can’ call the name (54

prenzzz) and the junior as well the senior in Economics Faculty and also A-reguler’08, class extent A and B thanks for your support. Love you all.

16. Thanks to the community in ex-boarding house my love sister K’erot, my

beloved friend Meilida Tarigan, Abg Edy Khalma Ginting S.s , Tary Sidauruk

my eda, Tiurma Kristina, my beloved sister Kak Wenny, Kak Juni Jerawat, Kak’oni, Edy Suranta Ginting, Kak Santi and B’sitepu, Elsy Ginting, Yesti Ginting N B’barus, Dek Ani and Ana, D’ Yanti, D’sumarni, B’sutrisno and Evi Simarmata, Tia, Rico, Eva And K’ Ria, Ibu Kos and Tulang Sitanggang (Alm), Dek’rahul, Fanya, Aya, Soraya. Thanks for your laughing.

17.Best regard to Virgin Mary Annay Velangkani, Pastur James, Evi India Tamil,

sister India and Adik india , Mr. India Tamil Velangkani. Thanks have shared the happiness. And new Boarding House, K’ Endang, K’Dina, B’ Tumbur, D’Delima, D’Sari, D’risma, D’ Mery, D’ Rina, K’Apri, D’Sani, D’Pantri, D’Tri, Miss Sidabutar, Opp. Nande, Uncle Family Napitupulu and Banurea. Final words, the author say thank you so much indeed for all and may be this

thesis beneficial to us and become the input for the parties in need.

Medan, July 2012

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ABSTRACT

Julia R. S Banurea. Reg.Number. 708114163. The Increasing of Learning Activity and Learning Result in Accounting Subject Trough the Implementation of Collaboration Marry Go Round Learning Model and Student Facilitator and Explaining in 1st Accounting Grade 10th in SMK Swasta Jambi Medan at Academic Year 2011/ 2012. Thesis. Economics Faculty, Economics Education Department, Accounting Education Study Program, State University of Medan.

The problem in this research contents about the low of learning activity and learning result. This research purpose to increase the learning activity and learning result by using the Implementation of Collaboration Marry Go Round Learning Model and Student Facilitator and Explaining in learning material the characteristic up to the inventory recording system in trading company in 1st Accounting Grade 10th in SMK Swasta Jambi Medan at Academic Year 2011/ 2012.

The kind of this research is classroom action research done in two cycles. Subject of research is 1st Accounting Grade 10th and the totals are 40 students. The object research is the Collaboration Marry Go Round Learning Model and Student Facilitator and Explaining. The research instrument used is the test of learning result as essay and the observation sheet for observation the learning activity of the students.

Based on the result of result gained the average of learning result in pretest with the average value is 46,62. Whereas in first posttest by using the Collaboration of Marry Go Round Learning Model and Student Facilitator and Explaining have increased 21,75 to 68,37. In the second cycle have increased 15,38 to the average value is 83.75. And based on the learning activity have occurred the increasing from the first to second cycle.

To try the significance of learning activity and learning result in first and second cycle, used t-test, and the calculation gained tcount = 2,93. The calculation

ttable =1,99. By comparing the tcount and ttable gained tcount >ttable namely 2,93>1,99.

In order that the learning result of accounting in first post test at first cycle and second post test in second cycle is significance. The calculation ttable for learning

activity is 8,18. The calculation ttable =1,99. By comparing the tcount and ttable gained

tcount >ttableyaitu 8,18>1,99. So that the learning activity in first post test at first

cycle and second post test second cycle is significance.

Key Word: Learning Activity, Learning Result in Accounting, the Collaboration

of Marry Go Round Learning Model and Student Facilitator and

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ii ABSTRAK

Julia R. S Banurea. Nim. 708114163. Peningkatan Aktivitas dan Hasil Belajar Akuntansi Melalui Penerapan Kolaboraasi Model Pembelajaran Marry Go Round dan Student Facilitator and Explaining di Kelas X Akuntansi 1 SMK Swasta Jambi Medan T.A 2011/ 2012. Skripsi. Fakultas Ekonomi, Jurusan Pendidikan Ekonomi, Program Studi Akuntansi, Universitas Negeri Medan.

Permasalahan dalam penelitian ini adalah rendahnya aktivitas dan hasil belajar akuntansi. Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar akuntansi siswa dengan menggunakan Kolaborasi Model Pembelajaran Marry Go Round dan Student Facilitator and Explaining pada materi karakteristik hingga sistem pencatatan sistem persediaan pada perusahaan dagang di kelas X Akuntansi 1 SMK Swasta Jambi Medan T.A. 2011/2012.

Jenis penelitian yang digunakan adalah penelitian tindakan kelas (PTK) yang dilakukan dalam dua siklus. Subjek dalam penelitian ini adalah kelas X Akuntansi 1 dengan jumlah siswa 40 orang. Objek penelitiannya adalah Kolaborasi Model Pembelajaran Marry Go Round dan Student Facilitator and Explaining. Instrument yang digunakan adalah test hasil belajar berupa soal essay, dan lembar observasi untuk pengamatan aktivitas belajar siswa.

Dari hasil penelitian diperoleh data nilai rata-rata hasil belajar siswa pada pretes dengan rata-rata 46,62 sedangkan pada posttest I dengan menggunakan Kolaborasi Model Pembelajaran Marry Go Round dan Student Facilitator and Explaining mengalami peningkatan 21,75 point dengan rata-rata nilai posttest I 68,37, sedangkan nilai rata-rata di siklus II meningkat 15,38 dengan rata-rata nilai posttest II 83,75. Dan berdasarkan data hasil aktivitas belajar siswa mengalami peningkatan dari siklus I ke siklus II.

Untuk menguji signifikansi aktivitas dan hasil belajar siswa pada siklus I dan siklus II, digunakan rumus uji-t dan diperoleh thitung sebesar 2,93. Perhitungan

ttabel diperoleh hasil sebesar 1,99 dengan membandingkan thitung dan ttabel diperoleh

thitung >ttabel yaitu 2,93>1,99. Sehingga hasil belajar akuntansi pada post test I di

siklus I dan post test II di siklus 2 adalah signifikan. Perhitungan thitung pada

aktivitas belajar adalah 8,18 dengan membandingkan thitung dan ttabel diperoleh

thitung >ttabel yaitu 8,18>1,99. Sehingga aktivitas belajar pada post test 1 di siklus 1

dan post test dua pada siklus 2 adalah signifikan.

Kata kunci: Aktivitas Belajar, Hasil Belajar Akuntansi, Kolaborasi Model Pembelajaran

Marry Go Round dan Student Facilitator and Explaining, Penelitian

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REFERENCES

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LIST OF TABLE

Table Page

Table 1.1 Trend of Student Learning Activity ... 3

Table 3.1 Implementation of Action ... 34

Table 3.2 The Observation Sheet of Student Activity. ... 38

Table 4.1 The Result of Student Learning Activities ... 47

Table 4.2 Student Learning Result ... 49

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ix

LIST OF FIGURE

Figure Page

Picture 3.1 Cycle of Classroom Action Research ... 32

Picture 4.1 Graph of Student Learning Activity ... 47

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CHAPTER 1

INTRODUCTION

1.1 Background of the Problem

Education has a vital role in fostering public life towards the better. This is

because of education is a planned effort that is intended to improve the quality of

the individual based on the goals set nationally. Goals are embodied in the Act

No.20 of the National Education System chapter 3 in 2003, namely: national

education aims to develop the potential of learners in order to become a faith man,

piety to Almighty God, noble attitude, healthy, knowledgeable, competent,

creative, independent, and become a democratic and accountable citizens.

In achieving the purpose of education, can not be denied that the trouble

about the poor quality of education in Indonesia has become a crucial issue.

According Wicaksono (18th October, 2011), stated that educational discrimination

against the community in Indonesia, this is emphasized that education system that

most of the people of Indonesia aren’t able to get it with equal portion. The

education more focused on value, the point of this result is more overlooked than

the process that early education. As well as nine years the education focused on

the intellectual, not for attitude in education, character and mental. There is no the

balancing of intellectual education, moral and character. Therefore, maximum

effort is needed to improve the quality of education not only in added of insight

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To improve the quality of education, teaching and learning process is the

core. Teachers have to arouse students' interest in fond of the learning materials.

Because of students are often not interested in following the learning. There's

even a drowsy students when learning begin in order that the learning result

decrease. This case takes place because of several factors that affect in the

teaching and learning process.

According to Slameto (2010:54), there are basically two factors that affect

of learning, namely the internal and external factors. Internal factors are factors

influence that comes from within individuals themselves. Internal factors consist

of health factors, disability, intelligence, attention, interest, talent, maturity,

readiness, and the fatigue factor. External factors are factors that influence from

outside of individual. External factor consist of the parents way to educate, family

economic circumstances, the notion of family, teaching methods, curriculum,

school discipline, instructional media, methods of learning.

The observations result of learning process in 1st Accounting Grade 10th in

SMK Swasta Jambi Medan, shows that the interaction of learning in the classroom

is relatively low. In the class students tend to be passive. Because of the teaching

method that used by teacher isn’t creative and occurred in one direction, namely is

the conventional methods or merely lecturing. The teaching system causes

boredom and drowsiness for students, so that they can’t absorb maximum the

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That case proven, based on the observations in 1st Accounting Grade 10th is

known that student learning result are still low. It can be seen from the results of

student test described in the following table.

Table 1.1 Trend of Student Learning Results in 1st

Accounting Grade 10th in SMK Swasta Jambi Medan

Acd. Year

Class Average Percentage of students that do not reach the minimum

completeness criteria

Percentage of students that reach the minimum

completeness criteria 2010/

2011

1st Ac. Grade

10th

Monthly Test

Value (MTV) 1 50,5 51% 49% Monthly Test

Value (MTV) 2 73,8 36% 64% Monthly Test

Value (MTV) 3 67,8 47% 53% (Source: List of Monthly Test Value of SMK Swasta Jambi Medan)

Description:

1. 90-100=very good

2. 80-89=good

3. 70-79=adequate

4. 60-69=less

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Based on the learning result describes that the completeness of student

learning is still not achieved based on minimum completeness criteria decided by

the school, namely 70. It can be seen that the average monthly test value of

students in one semester in position of very less categories among 0-59, less

categories among 60-69 and adequate categories among 70-79. It proves that most

students have not been able to understand and master the material taught.

As well as based on the observation about the learning process that held in

SMK Swasta Jambi, exactly in 1st Accounting Grade 10th, on the other hand there

are low student activities. Students are less brave in making the expression, afraid

to ask if they do not understand the teacher's explanations, making the learning

process becomes less attractive and cause drowsiness and students making noise

in the classroom.

The promulgation of this phenomenon, about the low of learning result

and learning activity, indicate that the student isn’t competent and qualified. It

makes sense that, if the student isn’t competent, they will be difficult to apply

their knowledge in social life, facing the trouble to find the job because of they

have no qualification. And also if they want to continue their study, they will

difficult to face the challenges in college (university).

To improve learning result and activities in the class, teacher has to make

effort to make a variety of learning models. To overcome this case, is done the

development of learning strategies that can improve spirit and student activity in

learning. One is the implementation of collaboration Marry Go Round and

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Marry Go Round learning model is a cooperative learning model

that-centered to the student (student center). In this learning model, each student are

invited to work in groups and have the same opportunity to contribute their views

and thoughts and listen to other members. The discussion is carried out

continuously until every student gets a turn in performed of clockwise rotation.

Student facilitator and explaining learning model is an active learning that

puts students as an explainer in the learning process in which students making the

presentation of opinions / ideas to other students in order that more understand

about the material.

This implementation of collaboration both of learning model is hoped can

accomplish the problem in the classroom, because of marry go round learning

model includes the cooperative learning model that-centered to the student and

student facilitator is an active learning that expected can solve the problem

namely the conventional method that occurs in the teaching and learning process

in the class.

Based on the description above, this problem is interested to study,

become a research study entitled, “The Increasing of Learning Activity and

Learning Result in Accounting Subject Trough the Implementation of

Collaboration Marry Go Round Learning Model and Student Facilitator and

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6

1.2 Identification of the Problems

Based on the background of the above problems, the authors have identified

some of the problems encountered are:

1. What are the factors that cause the student learning activity and learning

result in 1st

Accounting Grade 10th in SMK Swasta Jambi Medan get low?

2. What is the appropriate learning model to improve student learning activities

and learning result?

3. Is the implementation of collaboration Marry Go Round and Student

Facilitators and Explaining learning model can improve the student learning

activities and learning result in 1st

Accounting Grade 10th in SMK Swasta Jambi

Medan?

1.3 Problem formulation

Based on the identification of the problems that have been disclosed

above, the problem formulation raised in this research are:

1. Is the implementation of collaboration Marry Go Round and Student

Facilitator and Explaining learning model can increase the learning

activities in 1st Accounting Grade 10th in SMK Swasta Jambi Medan at

Academic Year 2011/ 2012”.

2. Is the implementation of collaboration learning model Marry Go Round

and Student Facilitator and Explaining learning model can increase the

learning result of accounting in 1st Accounting Grade 10th in SMK Swasta

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3. Is there relationship between learning activity and learning result of

accounting by using the implementation of collaboration Marry Go Round

and Student Facilitator and Explaining learning model in 1st Accounting

Grade 10th in SMK Swasta Jambi Medan At Academic Year 2011/ 2012”.

1.4 Problem Solving

In solving the problem above, the authors consulted with accounting

teacher in order that the learning model used is a collaboration of Marry Go

Round and Student Facilitator and Explaining learning model. Supported by an

explanation of the steps in implementing of Marry Go Round and Student

Facilitator and Explaining Learning Model.

The applying of this collaboration because of consideration about the

phenomenon in the school that use conventional methods in learning process. The

teacher has to change the teaching method because of conventional method

doesn’t give the optimal contribution in learning. According to Slameto

(2010:65), the teacher usually teaches with the only lecturing teaching method

(conventional method). It makes the student bored, drowsy, tend to be passive and

only make the note. It indicates the conventional method isn’t suitable used in the

real condition nowadays. Because, the real fact that is expected right now, is the

student must be active or claimed to become an active student in learning.

By the implementation of collaboration both of learning model, expected

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group and give the subject matter and learning objectives, including the benefits

and usefulness of the material described. Teacher provides a worksheet that has

been provided previously. One student from each group give the assessment for

the views about the task that they are doing and followed the next student in

contributing to that one. Thus for the next speech turn hold based on rotation of

clockwise or from left to right. After the students do these directions, the teacher

gives students the opportunity to explain to the other students whole with

explaining the points which the teacher is presented and discussed previously by

the group. Submission the opinion of each student based on the idea of each

student through charts, maps and other concepts.

If the assignments discussed has been submitted by a representative group

of students, so the teacher reasserts all the points that have been explained by

several students. Then the teacher gives criticism and suggestions for

improvement the students.

Teachers also expressed the importance of using this learning model.

Because this model will make them cooperate and actively to give their opinions

and give equal opportunities to the students for giving the views both in groups

and when performing as a facilitator in the class.

Based on the description, so the problem solving in this research is

expected with the implementation of collaboration Marry Go Round and Student

Facilitator and Explaining learning model can increase the learning activity and

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1.5 The research objectives

The objectives of this research content:

1. To know the increasing of learning activity in 1st Accounting Grade 10th in

SMK Swasta Jambi Medan by using the implementation of collaboration

Marry Go Round and Student Facilitator and Explaining learning model.

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

Grade 10th in SMK Swasta Jambi Medan by using the implementation of

collaboration Marry Go Round and Student Facilitator and Explaining.

3. To know the relationship between learning activity and learning result of

accounting by using the implementation of collaboration Marry Go Round

and Student Facilitator and Explaining learning model in 1st Accounting

Grade 10th in SMK Swasta Jambi Medan.

1.6Benefits of the research

The result of this research is expected to provide benefits to the users of

this research information. The benefits of this research are:

1. To add the knowledge, insight, ability to author in using of appropriate

learning model to enhance the activity and learning result of accounting in

1st Accounting Grade 10th in SMK Swasta Jambi Medan.

2. As input to the school, especially for teachers in applying the learning

method that can be used to make students active in learning of accounting

subject in 1st Accounting Grade 10th in SMK Swasta Jambi Medan.

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THE INCREASING OF LEARNING ACTIVITY AND LEARNING RESULT IN ACCOUNTING SUBJECT TROUGH THE IMPLEMENTATIONOFCOLLABORATION MARRYGO ROUND LEARNINGMODEL AND STUDENTFACILITATOR ANDEXPLAINING IN 1STACCOUNTING GRADE 10TH IN SMK SWASTA JAMBI MEDAN AT ACADEMIC YEAR.