Designing a set of web-based english reading materials for accounting students in Sanata Dharma University Yogyakarta.

vii

ABSTRACT

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: English Language Education Study Program, Department of Language and Arts Education, Faculty of Teachers Training and Education, Sanata Dharma University.

Economic global development and IFRS (International Financial Reporting Standards) convergence in 2012 bring significant impacts on accounting and its world. Accountants have to master English reading skill considering that accounting activities are related to reading, analyzing, and serving financial statements. In fact, reading has not Indonesian habit yet, so that reading skill seems difficult to learn.

This study was an effort to design a set of English reading using media web that can be accessed through the internet. It is addressed to Accounting Students of Sanata Dharma and expectedly it motivates the students to keep them practicing reading.

There were two main problems discussed in this study. The first problem was related to how a set of web-based English reading materials for Accounting Students in Sanata Dharma University was designed. The second problem was concerned with the presentation of the designed materials.

To answer the first question, the writer employed ADDIE’s instructional design model developed by Patricia Rodger while applying research and development methodology. In developing materials, the writer underwent four major instructional design steps, i. e performing a need survey; identifying instructional goals, analyzing tasks, and writing assessment; choosing teaching strategies and instructional media; and doing evaluation and revision.

Based on need survey information, the writer identified instructional goals. They were standard competence, basic competence, learning objectives, indicators, learning activities, materials, and time allocation. The designed materials were hosted into web and evaluated by evaluator, i.e. English lecturer of Accounting Program and English Education Study Program Lecturer as final users. Evaluation and feedback from the users were used as the basis for revision. The evaluation from them was calculated and described using central tendency. The calculated data showed that the grand mean score was 3, 16 in the scale of 1 to 4. Based on the data, it can be concluded that the materials had been well developed, though several minor revisions taken

The revised materials and web were to answer the second question of this study. The materials were developed into eight units and each of them consisted of three activities. The materials are now available online and can be accessed on

viii

ix

ABSTRAK

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: Program Studi Pendidikan Bahasa Inggris, Jurusan Pendidikan Bahasa dan Seni, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sanata Dharma.

Perkembangan ekonomi global and konvergensi IFRS (International Financial Reporting Standards) tahun 2012 membawa dampak yang signifikan bagi akuntansi dan dunianya. Dalam rangka mengikuti perkembangan tersebut, mahasiswa dituntut untuk menguasai kemampuan membaca Bahasa Inggris mengingat kegiatan akuntan berkaitan erat dengan laporan keuangan- membaca, menganalisis, dan menyajikan. Sayangnya, membaca bukan merupakan kebiasaan, bahkan budaya bagi mahasiswa sehingga seringkali kemampuan membaca dianggap sulit untuk dipelajari karena tidak menariknya media maupun motivasi yang kurang.

Penelitian ini merupakan suatu usaha untuk menyusun seperangkat materi membaca menggunakan fasilitas website yang dapat diakses melalui internet yang ditujukan kepada mahasiswa Akuntansi Universitas Sanata Dharma sehingga diharapkan dapat meningkatkan kemampuan membaca dan memotivasi mereka untuk terus melatih kemampuan membaca.

Terdapat dua permasalahan yang akan didiskusikan dalam penelitian ini. Pertama berkaitan dengan bagaimana materi membaca Bahasa Inggris yang disajikan melalui website disusun. Masalah kedua berkaitan dengan penyajian materi yang telah disusun.

Untuk menjawab permasalahan pertama, penulis menggunakan model perancangan instruksional ADDIE yang kemudian dikembangan oleh Patricia Rodger. Dalam penelitian ini, terdapat empat langkah perancangan instruksional yang diikuti, yaitu: melakukan analisis kebutuhan; mengidentifikasikan tujuan instruksional dan mendesain materi; menentukan strategi pembelajaran dan media instruksional; dan melakukan evaluasi dan revisi. Dalam penelitian ini penulis juga menerapkan metodologi penelitian yang dirancang oleh Borg and Gall, yaitu metode Penelitian dan Pengembangan.

x

Penyajian akhir dari website yang telah direvisi merupakan jawaban dari permasalahan yang kedua. Materi yang telah disusun terdiri dari delapan unit dan tiap unit terdiri dari tiga bagian. Materi membaca dapat diakses melalui

http://www.efa.lisadian.com

DESIGNING A SET OF WEB-BASED ENGLISH

READING MATERIALS FOR ACCOUNTING STUDENTS

IN SANATA DHARMA UNIVERSITY YOGYAKARTA

A Thesis

Presented as Partial Fulfillment of the Requirements to Obtain the Sarjana Pendidikan Degree

in English Language Education

By:

Elisabet Dian Premanasari Student Number : 031214110

ENGLISH LANGUAGE EDUCATION STUDY PROGRAM

DEPARTMENT OF LANGUAGE AND ARTS EDUCATION

FACULTY OF TEACHERS TRAINING AND EDUCATION

SANATA DHARMA UNIVERSITY

YOGYAKARTA

i

DESIGNING A SET OF WEB-BASED ENGLISH

READING MATERIALS FOR ACCOUNTING STUDENTS

IN SANATA DHARMA UNIVERSITY YOGYAKARTA

A Thesis

Presented as Partial Fulfillment of the Requirements to Obtain the Sarjana Pendidikan Degree

in English Language Education

By:

Elisabet Dian Premanasari Student Number: 031214110

ENGLISH LANGUAGE EDUCATION STUDY PROGRAM

DEPARTMENT OF LANGUAGE AND ARTS EDUCATION

FACULTY OF TEACHERS TRAINING AND EDUCATION

SANATA DHARMA UNIVERSITY

YOGYAKARTA

iv

Lately,

I’ve been walking in circles, watching, and waiting for something.. I’ve been walking in the shadow for my time..

I’ve been searching, I’ve been living for tomorrows all my life..

vii

ABSTRACT

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: English Language Education Study Program, Department of Language and Arts Education, Faculty of Teachers Training and Education, Sanata Dharma University.

Economic global development and IFRS (International Financial Reporting Standards) convergence in 2012 bring significant impacts on accounting and its world. Accountants have to master English reading skill considering that accounting activities are related to reading, analyzing, and serving financial statements. In fact, reading has not Indonesian habit yet, so that reading skill seems difficult to learn.

This study was an effort to design a set of English reading using media web that can be accessed through the internet. It is addressed to Accounting Students of Sanata Dharma and expectedly it motivates the students to keep them practicing reading.

There were two main problems discussed in this study. The first problem was related to how a set of web-based English reading materials for Accounting Students in Sanata Dharma University was designed. The second problem was concerned with the presentation of the designed materials.

To answer the first question, the writer employed ADDIE’s instructional design model developed by Patricia Rodger while applying research and development methodology. In developing materials, the writer underwent four major instructional design steps, i. e performing a need survey; identifying instructional goals, analyzing tasks, and writing assessment; choosing teaching strategies and instructional media; and doing evaluation and revision.

Based on need survey information, the writer identified instructional goals. They were standard competence, basic competence, learning objectives, indicators, learning activities, materials, and time allocation. The designed materials were hosted into web and evaluated by evaluator, i.e. English lecturer of Accounting Program and English Education Study Program Lecturer as final users. Evaluation and feedback from the users were used as the basis for revision. The evaluation from them was calculated and described using central tendency. The calculated data showed that the grand mean score was 3, 16 in the scale of 1 to 4. Based on the data, it can be concluded that the materials had been well developed, though several minor revisions taken

The revised materials and web were to answer the second question of this study. The materials were developed into eight units and each of them consisted of three activities. The materials are now available online and can be accessed on

viii

ix

ABSTRAK

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: Program Studi Pendidikan Bahasa Inggris, Jurusan Pendidikan Bahasa dan Seni, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sanata Dharma.

Perkembangan ekonomi global and konvergensi IFRS (International Financial Reporting Standards) tahun 2012 membawa dampak yang signifikan bagi akuntansi dan dunianya. Dalam rangka mengikuti perkembangan tersebut, mahasiswa dituntut untuk menguasai kemampuan membaca Bahasa Inggris mengingat kegiatan akuntan berkaitan erat dengan laporan keuangan- membaca, menganalisis, dan menyajikan. Sayangnya, membaca bukan merupakan kebiasaan, bahkan budaya bagi mahasiswa sehingga seringkali kemampuan membaca dianggap sulit untuk dipelajari karena tidak menariknya media maupun motivasi yang kurang.

Penelitian ini merupakan suatu usaha untuk menyusun seperangkat materi membaca menggunakan fasilitas website yang dapat diakses melalui internet yang ditujukan kepada mahasiswa Akuntansi Universitas Sanata Dharma sehingga diharapkan dapat meningkatkan kemampuan membaca dan memotivasi mereka untuk terus melatih kemampuan membaca.

Terdapat dua permasalahan yang akan didiskusikan dalam penelitian ini. Pertama berkaitan dengan bagaimana materi membaca Bahasa Inggris yang disajikan melalui website disusun. Masalah kedua berkaitan dengan penyajian materi yang telah disusun.

Untuk menjawab permasalahan pertama, penulis menggunakan model perancangan instruksional ADDIE yang kemudian dikembangan oleh Patricia Rodger. Dalam penelitian ini, terdapat empat langkah perancangan instruksional yang diikuti, yaitu: melakukan analisis kebutuhan; mengidentifikasikan tujuan instruksional dan mendesain materi; menentukan strategi pembelajaran dan media instruksional; dan melakukan evaluasi dan revisi. Dalam penelitian ini penulis juga menerapkan metodologi penelitian yang dirancang oleh Borg and Gall, yaitu metode Penelitian dan Pengembangan.

x

Penyajian akhir dari website yang telah direvisi merupakan jawaban dari permasalahan yang kedua. Materi yang telah disusun terdiri dari delapan unit dan tiap unit terdiri dari tiga bagian. Materi membaca dapat diakses melalui

http://www.efa.lisadian.com

xi

ACKNOWLEDGEMENTS

My endless gratitude goes to Mr. JC who designs my life and who always keeps me saved and blessed. It also goes to my beloved family: my father,

Sumarto, for the support, my mother, Premonowati, for greatest patience and for the supper at midnight, and my handsome brother, Noel, for making me laugh at when it is needed.

I would also like to thank those who have assisted me in making this thesis well done. My greatest gratitude goes to Drs. Concilianus Laos Mbato, M.A.,

for his criticism, advice, correction, and support. It goes too to F.X. Ouda Teda Ena, S.Pd, M.Pd., and Antonius Jody, S.Pd. for the review. Their willingness to review my design in the busy hours really helps me. My special gratitude goes to

Drs. Yusef Widya Karsana, Akt., M.Si. who has given me permission to conduct my study in Accounting Program; Cesilia Dwi Setyorini, S.Pd, English lecturer of Accounting Program who help me to conduct the need and post survey in her attractive class; and the students of Accounting Program of Sanata Dharma University Yogyakarta who became the respondents of my questionnaire.

Special thanks are also addressed to my cyber friends who help me in accomplishing this thesis and who accompany me every single night in the front of notebook: Juragan Opik (Unitiga Software Development), fl3xu5, Choirul Salam, Donz Anto, mbah ‘fendi_mild’, desmon_spencer, Riang ‘CVT, and the buzzers I could not mention one by one.

Then, I am so grateful to Winny, Liol, Niken, Putri, Upik, Indri, Lidya, Prima, Linda, Nina, Mbokdhe, Hepi, Patrick, Bikom, Adit Babi, Curly Adhit, Tony, Dudy, Ardi, Febri, Papi Lukas, Mami Mon, Yessi, Cipok, Willichazoer, and all PBI 2003 students for wonderful companionship. It is nice having friends like them.

xii

Finally, this thesis is dedicated to someone whom I love wholeheartedly, who gives me sweet experiences, and whom I learn love and live. Whatever happens, he is still the number one in my heart. God Bless us.

xiii

TABLE OF CONTENTS

Page

PAGE OF TITLE………. i

PAGES OF APPROVAL………. ii

PAGE OF DEDICATION………... iv

STATEMENT OF WORK’S ORIGINALITY………. v

LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI KARYA ILMIAH UNTUK KEPENTINGAN AKADEMIS……… vi

ABSTRACT………... ABSTRAK………... ACKNOWLEDGMENTS………. vii ix xi TABLE OF CONTENTS……….. xiii

LIST OF TABLES………... xvi

LIST OF FIGURES………... xvii

LIST OF APPENDICES………... xviii

CHAPTER I : INTRODUCTION

1.1 Research Background………...………. 1.2 Problem Formulation………...………….. 1.3 Problem Limitation………...………. 1.4 Research Objectives………..……… 1.5 Research Benefits……….………. 1.6 Definition of Terms……….……..

1 4 5 6 6 7

CHAPTER II : THEORETICAL REVIEW

2.1 Theoretical Description……..………... 2.1.1 Instructional Design Model.………. 2.1.2 Reading……….……… 2.1.2.1 The Nature of Reading………. 2.1.2.2 Kinds of Reading Activities………. 2.1.2.3 Three Phases in Teaching Reading………...

xiv

2.1.2.4 Reading Techniques………. 2.1.3 English for Specific Purposes……….………..

2.1.4.1 Definition and Criteria of English for Specific

Purposes……… 2.1.4.2 Need Analysis………... 2.1.4.3 The Classification of English for Spesific Purposes… 2.1.5 Developing of Syllabus……… 2.1.5.1 Definition of Syllabus………... 2.1.5.2 The Importance of Syllabus……….. 2.1.5.3 The Components of Syllabus……… 2.1.6 Web………..

2.1.6.1 Definition of Web………. 2.1.6.2 The role of web in the reading process………. 2.1.6.3 Web as a tool: word processing, utilities, assessments, and databases……… 2.1.6.4 Web as a tutor: drill and practice, interactive learning. 2.2 Theoretical Framework………..

21 23 23 25 27 29 29 29 30 32 32 32 33 34 36

CHAPTER III : METHODOLOGY

3.1 Research Method………...…………..….. 3.2 Research Participants………... 3.3 Research Instruments………. 3.4 Data Gathering Technique………. 3.5 Data Analysis Technique………... 3.6 Research Procedure………...

39 42 43 45 46 48

CHAPTER IV : RESEARCH RESULTS AND ANALYSIS

4.1 How a Set of Web-based English Reading Materials for

Accounting Students in Sanata Dharma University Yogyakarta is Designed……… 4.1.1 Performing the Needs Survey………...

xv

4.1.1.1 The Result of Questionnaire………. 4.1.1.2 The Result of Informal Interview………. 4.1.2 Identifying Instructional Goals, Analysing Tasks, and

Writing Assessment……….. 4.1.3 Chosing Teaching Strategies and Instructional Media………. 4.1.3.1 Flowcharting………. 4.1.3.2 Making User Interfaces and Defining Page Behaviour 4.1.3.3 Hosting Files into Webserver………... 4.1.4 Doing evaluation and Revising……….

4.1.4.1 The Result of Survey Research for Evaluation on the Designed Materials………... 4.1.4.2 The Participants’ Recommendation……….. 4.1.4.3 The Revision of the Designed Materials……….. 4.2. What the Designed Set of Web-based English Reading Materials

for Accounting Students in Sanata Dharma University Yogyakarta Looks Like……….

50 57

58 60 61 63 71 72

72 75 75

77

CHAPTER V : CONCLUSIONS AND SUGGESTIONS

5.1 Conclusions………..……….

5.2 Suggestions………..………..

78 79

xvi

LIST OF TABLES

Page

Table 1 : Necessities, Lack, and Wants……….. 26

Table 2 : Distribution of the Participants (Students)……….. 46

Table 3 : Distribution of the Participants (English Lecturer of Accounting Program of Sanata Dharma University)………… 46

Table 4 : Distribution of the Participants (Lecturer of English Educational Program of Sanata Dharma University)…………. 46

Table 5 : Measures of Central Tendency………... 47

Table 6 : The Data Calculation Result of the Participants’ Need……….. 50

Table 7 : The Topics Needed……… 52

Table 8 : Topic and Title……… 59

Table 9 : Title and Learning Objectives………. 59

Table 10 : Participants’ Profile……….. 72

Table 11 : Degree of Agreement and Meaning……….. 73

xvii

LIST OF FIGURES

Page

Figure 1 : ADDIE’s Design Model……… 15 Figure 2 : ADDIE’s Model and Rodger’s Instructional Design Steps….. 15 Figure 3 : Division of English for Specific Purposes………. 28 Figure 4 : The Steps of the Material Design……….. 38 Figure 5 : The Research Method and Theoretical Framework

xviii

LIST OF APPENDICES

Page

Appendix A : Permission Letters………... 83 Appendix B : A Sample of Need Survey Questionnaire……….... 85 Appendix C : A Sample of Evaluation Survey Questionnaire and

1

CHAPTER I

INTRODUCTION

In the first part of this study, the writer presents the introduction of the

study. Six important parts included are Research Background, Problem

Formulation, Problem Limitation, Research Objectives, Research Benefits, and

Definition of Terms.

1.1 Research Background

The business and commerce all over the world has been rapidly growing

from year to year. In 2009 Indonesia’s economic growth achieves 6, 2 % (Antara,

2008a: 1). As infrastructure development, the demand for workers especially

accountants is also increasing. Indonesian accountants commonly work in Public

Accountant Offices, Tax General Directorate, public companies, private

companies, multi-companies and foreign companies. Accountants who have

abilities in both mastering English and Auditing can be Public Accountants who

audit Financial Statements of multinational companies. Unfortunately, Public

Accountants listed in Indonesia are only 689 (Antara, 2008b: 1). Moreover, now

Indonesia is adapting IFRS (International Financial Reporting Standards) and the

IFRS converged Accounting entity controlling treatment would be applied to

entities financial reports as of January 1, 2012. So that, Indonesia company

financial report would be comparable to other country’s reports (Antara, 2008c:

Considering the demand, mastering English becomes an urgent and

important necessity for accountants. Many universities, both public and private

establish Accounting program which educates and prepares their students to be

professional and competent accountants. Accounting International Program is

sporadically established to create Accountant degree with good English and

Accounting capability. Textbooks used by students and lecturers are also in

English. Also, Indonesian who intends to work for foreign companies should

master English well, particularly, because they are going to serve Financial

Statements and to communicate Accounting reports to their stakeholders and

stockholders in English.

Reading is an important element for learning Accounting. First, the

accounting works are closely related with data, numbers, charts, and texts. The

accountant postulants have to deal with written texts, so that the ability of reading,

both quick and slow reading is expected. Reading graphic, chart, number and

interpreting them into economic analysis are kinds of abilities whom the

accountants have to master. Second, most of accounting handouts and books,

business articles, economic newspaper and magazines are in English. By

mastering English and its vocabulary(s), the accountant postulants will understand

the contents and be out of misinterpretation.

But unfortunately, problems still occur in teaching-learning reading. One

of the problems that we encounter is difficulty in providing interesting materials

according to students’ want and interest. Mostly, the students feel bored of

materials are stale and are not up to date, so that the students are not upgraded

with fresh materials. Therefore, using Financial Statements, Accounting and

financial reports, and business articles might be a perfect solution, because

students can understand both Accounting and English materials in the same time.

In addition, those materials are presented in multimedia (e.g.: interactive CD) so

that they become highly motivated in reading. The Accounting subject which is

primary terrifying for the students then will be pleasurable and reading teaching

learning process would be interesting and challenging.

In the context of accounting world, technology makes it possible for

everyone especially economists to gain Accounting and financial information

such as Annual Reports, Independent Auditor Reports, Public Accountant

Reports, Financial Statements, Comparative Financial Statements, Consolidated

Financial Statements, and business articles through the internet. Also, it enables

them to publish economic and business articles, opinions, and general response of

economic affair, and multimedia materials to the world beyond the classroom.

Some companies openly and transparently publish their Financial Statements and

annual reports via website. As a consequence, by watching them, society knows

the companies’ management performance in general. In the context of Accounting

education, the technology facilitates Accounting lecturers to gain teaching

materials that would be given and taught to their students. Through Google search

engine, they are able to seek Accounting materials: company Financial

Statements, Accounting education software, auditor’s opinion, on company

Accounting word games and many more. For the accountant postulants, the

technology facilitates them to gain materials to help to finish assignments given.

Seeing the phenomena and problems occur, the writer intends to design a

set of Accounting reading material based on web. These materials are designed for

Accounting students in Sanata Dharma University Yogyakarta. Having

experienced attending English class in Accounting, the writer notices that reading

text given was quite tiring and boring to read. And even, it was not directly

applicable to Accounting. From this point, the writer focuses on the designing

reading material, of course, which is integrated with grammar and vocabulary due

to increase the quality of reading texts, to develop the students reading skill

generally, and to enhance the students’ vocabulary mastery specifically.

Hopefully, this design gives positive contribution for English lecturers of

Accounting Program in Sanata Dharma University Yogyakarta, the Accounting

student who takes English subject, Accounting Program of Sanata Dharma

University Yogyakarta, Accounting practitioners, and everyone who consider to

Accounting Education.

1.2 Problem Formulation

Based on the discussion above, there are two main problems are intended

to be solved:

1. How is a set of web-based English reading materials for Accounting

2. What does the designed set of web-based English reading materials

look like?

1.3 Problem Limitation

The research is conducted to design a set of web-based English reading

materials for Accounting Students in Sanata Dharma University Yogyakarta. The

main purpose of this material design is to enhance students’ mastery in reading so

that the students are able to understand the economic issues, to serve Financial

Statements, and to communicate Accounting Reports in English when they work

as accountants. The design materials are limited into the intermediate English

reading skill needed by the Accounting students.

Considering the urgency and the importance of mastering this skill, the

writer intends to develop a set of reading materials designed based on

web-technology and to combine with English for Specific Purposes (ESP).

The subject of this study is Accounting Program students in Sanata

Dharma University Yogyakarta. The writer chooses this university because it has

a good quality. Accounting Program graduates qualified and ready to work

accountants. The Accounting Program also has been acrreditated A by DIKTI.

There have been many students of this universities working at the public, private,

1.4 Research Objectives

Based on the problem formulation, the writer formulates two objectives in

this research. They are as follows:

1. To find out how a set of web-based English reading materials for

Accounting students in Sanata Dharma University Yogyakarta is

designed.

2. To present a set of web-based English reading materials for

Accounting students in Sanata Dharma University Yogyakarta.

1.5 Research Benefits

It is expected that this study may give some benefits to the English for

Specific Purposes (ESP) teaching/learning development, especially the English

for Academic Purposes (EAP). The benefits of this study are as follows:

1. For English lecturers

It is expected that English lecturers can use the web-based materials

to teach reading in Accounting Program which prepares its students to be

professional accountants. This materials can be used as additional

materials in the students’ learning activities.

2. For Accounting students

This study will provide them with a set of well-developed English

reading materials that match their need to get more knowledge on how

3. For Accounting Program of Sanata Dharma University

Yogyakarta

It is hoped that the reading materials can increase the students’

reading ability in applying English in Accounting subjects such as

Behavioral Accounting, Auditing, Bussiness Communication, Analysis of

Financial Statement which use English as the textbooks language. By

having better quality of English reading skills, the students will be able to

understand the knowledge and to serve Financial Statement in English. As

a result, it will increase the quality of Accounting graduates of Sanata

Dharma University in general.

1.6 Definition of Terms

In this section, the writer intends to discuss the terms, which are used in

this study. The terms are follows:

1. Instructional Computing

Instructional Computing is defined as the use of computer in the

design, development, and delivery, and evaluation of instruction (Newby,

2000a: 18). In this study, instructional computing is the process of

translating principles of learning and instruction using the computer. It is

aimed to reduce the time required to to design and produce instructional

materials. It is also to ensure the maximum effect on Accounting students’

http://en.wikipedia.org/wiki/Design - cite_note-1http://en.wikipedia.org/wiki/Design - cite_note-0

2. Website

Web or website as a multimedia resource and communications tool

based on hypertext, a system of clickable (Teeler & Gray, 2000). A source

of fast information resources on the internet is the web or world wide web

(Newby, 2000b: 58).

In this study, web is media to deliver the presentation of English

reading materials to Accounting Students. The website,

www.efa.lisadian.com consists of webpages containing English reading

materials and its exercises. The writer allows the students to experience

materials through website and provides the students with repeated and

varied experiences with subject matter to help them comprehend English

Reading.

3. Web design

According Newby (2000c: 59) web design is the skill of creating

presentations of content in the form of hypertext or hypermedia.

In this study, web design is the skill of designing

www.efa.lisadian.com using softawares. Designing web is started with

buying domain www.lisadian.com and hosting space at IDWebhost;

installing Apache MySQL PHP WampServer 1,5, Adobe Dreamweaver

CS2, and Adobe Photoshop; doing PHP programming; uploading PHP

root at c:\apache\wamp\www\efa, and finally dumping the database in the

webserver.

4. Reading

According to Mitchell (1982: 1), reading is defined as the ability to

make sense of written or printed symbols. The reader uses the symbols to

guide the recovery of information from his or her memory and

subsequently uses this information to construct a plausible interpretation

of the writer’s message. Whorter (1990: 4) states that “reading is

thinking”. It is active process of identifying important ideas and

comparing, evaluating, and applying them.

In this study, reading is a set of activities to intepret and comprehend

Accountancy texts through website. The process is started with accessing

web, signing in, reading learning objectives, activating the students’

background knowledge by doing pre-reading, reading main passage, and

doing exercises. It is expected that reading activities will motivate the

student’s in reading and enhance their reading ability.

5. Accounting Students of Sanata Dharma University

According to Accounting Principles Boards (1970: 4), Acoounting is

a service activity. It is to provide quantitative information, primarily

financial in nature, about economic entities that is intended to be usegul in

making decisions.

In this study, Accounting Program is one of programs in Economy

research and conducted the need survey for pre-design and post design.

Sanata Dharma University is one of private universities which is in

11

CHAPTER II

THEORETICAL REVIEW

This chapter is divided into two main parts, namely theoretical description

and theoretical framework. In the theoretical description, six major points are

discussed. They are instructional design model, research and development (R&D),

the theory of reading, English for Specific Purpose (ESP), the theory of syllabus,

and web. The second part of this chapter attempts to draw a framework based on

the theoretical description that has been discussed in the first part of this chapter.

2.1. Theoretical Description

This section discusses instructional design models, research and

development (R&D), the theory of reading, English for Specific Purpose (ESP),

developing the syllabus, and the materials presentation model.

2.1.1. Instructional Design Model

Instructional is the deliberate arragement of learning conditions to promote

the attainment of some intended goal (Driscoll, 1994: 332). Instructional design is

the process of developing plans for instructional through practical application of

theoretical principles (Newby, 2000d: 67). Designing instruction is the process of

translating principles of learning and instruction into plans for instructional

materials and actvities (Smith & Ragan, 1992: 2).

In this study, there is one model presented, that is ADDIE’s Model.

Evaluation. This model offers an effective instruction design model which is

based on technology.

Based on her book: Designing Instruction for Technology-Enhance Learning, Patricia L. Rodger develops ADDIE’s model into instructional design phases. This model consists of six phases (Rodger, 2009: 2). They are:

a. Performing a Need Analysis (ANALYZE)

In this phase, the instructional problem is clarified, the instructional

goals and objectives are established, and the learning environment and

learner's existing knowledge and skills are identified. Below are some of

the questions that are addressed during the analysis phase:

• Who is the audience and what are their characteristics?

• Did we identify the new behavioral outcome?

• What types of learning constraints exist?

• What are the delivery options?

• What are the online pedagogical considerations?

• What is the timeline for project completion?

b. Identifying Instructional Goals and Analyzing Tasks, and

Writing the Assessment (DESIGN)

This phase deals with learning objectives, assessment instruments,

exercises, content, subject matter analysis, lesson planning, and media

selection. The design phase should be systematic and specific. Systematic

means a logical, orderly method of identifying, developing, and evaluating

Specific means each element of the instructional design plan needs to be

executed with attention to details. These are the steps used for the design

phase:

• Documentation of the project's instructional, visual, and technical

design strategy

• Apply instructional strategies according to the intended behavioral

outcomes by domain (cognitive, affective, and psychomotor).

• Create storyboards

• Design the user interface and user experience

• Prototype creation

• Apply visual design (graphic design)

d. Choosing Teaching Strategies and Instructional Media

(DEVELOPMENT)

This phase is where the developers create and assemble the content

assets that were created in the design phase. Programmers work to develop

and/or integrate technologies. Testers perform debugging procedures. The

project is reviewed and revised according to any feedback given.

• List activities that will help the students learn the task.

• Select the delivery method such as tapes, handouts, etc.

• Review existing material so that we do not reinvent the wheel.

• Develop the instructional courseware.

• Validate the instruction to ensure it accomplishes all goals and

objectives.

d. Teaching the Course (IMPLEMENTATION)

During the implementation phase, a procedure for training the

facilitators and the learners are developed. The facilitators' training should

cover the course curriculum, learning outcomes, method of delivery, and

testing procedures. Preparation of the learners includes training them on

new tools (software or hardware), and student registration. This is also the

phase where the project manager ensures that the books, hands on

equipment, tools, CD-ROMs, and software are in place, and that the

learning application or Web site is functional.

e. Doing Evaluation and Revision (EVALUATION)

This phase consists of two parts: formative and summative.

Formative evaluation is present in each stage of this process. Summative

evaluation consists of tests designed for domain-specific, criterion-related

referenced items and providing opportunities for feedback from the users.

• Review and evaluate each phase (analyze, design, develop,

implement) to ensure it is accomplishing what it is supposed to.

• Perform external evaluations (e.g. observe that the learner on the

job can actually perform the tasks that were trained).

The five steps ADDIE’s design model proposed can be seen in the

following figure:

Figure 1. ADDIE’s Design Model (Pappas, 2009: 2)

Figure 2. ADDIE’s Model and Rodger’s Instructional Design Steps ANALYSIS

DESIGN

DEVELOPMENT

EVALUATION IMPLEMENTATION

Performing a Needs Analysis Instructional Design Steps

developed by Rodger

ADDIE’s Model

Identifying Instructional Goals, Analyzing Task, and Writing Assesment

Teaching the Course Choosing Teaching Strategies and

Instructional Media

The field of instructional design and the actual practice of instructional design involve teams of people, from programmers and graphic artists, the subject matter expert and project managers. In the real education world, teachers functions as teacher-designer who determine the need for instruction, design and develop, revise, and teach the material they develop. The secret to succes is to focus on teaching and learning, not on the technology (Rodger, 2009: 1)

In this study, the writer adopts four steps in designing instructional, i.e

Performing a Needs Surveys, Identifying Instructional Goals, Analyzing Tasks,

and Writing Assessement, Choosing Teaching Strategies and Instructional Media,

and Doing Evaluation and Revision. The fourth steps in Rodger’s instructional

steps (Teaching the Course) is not implemented in the English class in Accounting

program yet, considering that the students have already ended the sucject this

semester. Althought it is not implemented in the classroom, the designed materials

will be reviewed to the evaluators.

2.1.2. Reading

2.1.2.1 The Nature of Reading

According to Mitchell (1982: 1), reading can be defined as the ability to

make sense of written or printed symbols. The reader uses the symbols to guide

the recovery of information from his or her memory subsequently uses this

information to construct a plausible interpretation of the writer’s message.

Mc Whorter (1990: 4) states that, “reading is thinking. It is an active

process of identifying important ideas and comparing, evaluating, and applying

From the definition above, the writer concludes that reading is the thinking

process of the written or printed symbols to build the meaningful interpretation

from the writer’s message.

2.1.2.2 Kinds of Reading Activities

Sonka (1979: 3) states two kinds of reading activities, they are as follows:

1) Intensive Reading

Intensive reading refers to the kind of reading activity that uses the

short reading text. Meanwhile, Paulston and Bruder (1976: 163) state that,

“intensive reading is concerned with related skills, such as developing strategies of expectation and guessing meaning from context, as well as using dictionaries. These activities are done in class and they require the students’ detail understanding. That is why the texts are examined deeply in class.”

2) Extensive Reading

Extensive reading refers to the kind of reading activity that uses

longer reading text. To support Sonka’s view, Paulston and Bruder (1976:

199) say that, “extensive reading simply refers ti the outside reading.

Students do on their own with no help or guidance from the teacher.” The

purpose of extensive reading is to get general information and ideas, and it

is done for pleasure. Extensive reading is not to remember details from

exam, but to refresh our mind by reading magazine, short story, or the like.

English class of Accounting Program taught by Cesilia Dwi Setyorini,

S.Pd. uses intensive reading as a reading activity. The reading activity uses short

reading texts related to Accountancy. In Intensive Reading, the reading activity

elaborated with speaking activity that is presentation. So that, the students read the

Accontancy text and present the content of the text in the front of the class.

2.1.2.3 Three Phases in Teaching Reading

There are three phases in teaching raeding, they are pre-reading activity,

whilst reading activity, and post reading activity. Durkin (1987:423) offers the

three phases in teaching reading, they are:

1) Pre-Reading Activity

It is given to activate students’ knowledge about the text and to

motivate and interest them in doing the reading with one or more definite

purpose in mind by:

a. Teaching Vocabulary

The basic reason for attending to the new vocabulary is to

facilitate comprehension. Students often abandon the reading

assignment because the recognize the difficult task. It seems a little

unfair to expect students to do some reading activities whereas they

have not been adequately prepared.

b. Providing Essential Background Information

Adequate Preparation for reading a piece text includes helping

students either recall or acquire information necessary for

comprehending it. At times, part or even all of this responsibility can

c. Establishing Purposes for Reading

The students may not be ready to establish their own reason for

reading; therefore, it is important for the teacher to encourage them

to get into the habit of doing reading. With a teacher’s help, students

can often decide what they want to get from their reading when the

text deals with something familiar.

d. Motivating Students to be able to do the Reading

The teacher tries to arise and develop interest in the reading text

to be studied. This may occur by having students recall from their

own experientail background related to the content of the reading

text.

These four activities will help to facilitate the students’ reading

comprehension. If what is done to facilitate comprehension is suffiecient, the

students should be able to read the reading text independently and without

interruption.

2) Whilst Reading Activity

The activities in whilst reading are to lead the students to understand

the content of the reading passage. The activities are as follows:

a. Skimming

Skimming is the skill that helps the students read quickly and

selectively in order to obtain the general idea of the material.

Scanning helps the students search quicly for the specific

information he wishes to get from the material, such as finding the

meaning of a word in a dictionary, finding the heading under which

required information appears in an index, finding statistical

information in tables, charts, or graphs, and finding the answer to

certain questions from a text.

c. Reading for axplicitly stated main ideas

The activities help the students to find ideas explicitly.

d. Reading for implicitly stated main ideas

The activities facilitate the students to understand main ideas

implicitly.

e. Reading for details

In reading for details, the students are asked to read the text to

find the detailed information.

f. Reading between the lines

The students will be able to do this by making use of the context

in which the word occured, in orrder to give him a rough idea of its

meaning. The activities help the students to better understand how to

draw an inference.

g. Deducing meaning from context

These activities require the students to discover the meaning of a

3) Post-Reading Activity

Post Reading Activity aims at consolidating or reflecting upon what

has been read and to relate the text to the learners’ own knowledge,

interests, or views. The activities in this phase are as follows:

a. Problem solving discussion toward the problem of the text

Problem solving discussion activities encourage students to talk

together to find a solution to problem or task. Apart from organizing

the groups and conducting feedbanck, the teacher can have the

students on their own.

b. Doing a word puzzle dealing with the term of the text

These require learners to guess, use personal experinece, use

their imagination and test their powers of logical reasoning.

c. Telling summary of the text

Have a student retell an entire reading passage in his own words.

Encourage other students to ask him a questions after he completes

his presentation.

d. Holding a small role play

Learners are given some choices of what to say and may

participate more willingly.

2.1.2.4 Reading Techniques

According to Kustaryo (1988:3), reading techniques play an important role

in understanding reading materials. They facilitate students who want to read

reading should select a reading technique that best suits his particular purpose. To

fulfill particular purpose some techniques of reading are presented. The

techniques are follows:

1). Skimming

Skimming is a technique used to look for the “gist” of what the

author is saying without a lot of detail. This is used if one only wants a

preview or an overview of the material. In preview skimming, one reads

the introductory information, the heading, and subheading, and the

summary, if one is provided. After this skimming, one should decide

whether to read the more material throughly and rapidly. Skimming to get

an overview is an important skill for college students. They will find that

more reading will be assigned and suggested to them to improve their

understanding of their fields. By skimming to obtain the “gist” of the

material, they are able to overcome their reading tasks.

2). Scanning

When a students needs to locate specific information, he might not

read carefully or even skim. Instead, he might be able to scan and to find

the information he needs. In order to scan efficiently, he should have a

clear idea of what he is looking for, where he is likely to find it, and how

he can recognize the information when he sees it.

3). Reading with Comprehension

Reading with comprehension means understanding what has been

comprehension skills but also on the students’s experiences and prior

knowledge. Comprehension involves understanding the vocabulary,

finding the relationship among words and concepts, organizing the ideas,

recognizing the auothor’s purpose, making judgement, and evaluating.

2.1.3. English for Specific Purposes

2.1.3.1 The definition and Criteria of ESP

According to Hutchinson and Waters (1987: 19), ESP must be seen as an

approach not as a product. It means that ESP is not a method in language teaching

learning. However, ESP is an approach to language learning, which is based on

learners’ need. The foundation of all ESP is the simple question: why does this

learner need to learn a foreign language? Therefore, ESP, then is an approach to

language teaching in which all decision as to content and method are based on the

learners’ reason for learning.

Robinson (1991: 2) proposes numbers of features, which are considered as

the “criteria of ESP”. The features are as follows:

1. ESP is ordinarily goal directed

People learn English to achieve certain goal. They need English not

merely because they are interested in general English, buat because the

need it for study or work purpose. Students who are trained to be

accountant need English to support their study. Therefore, the purpose of

the study is already goal directed. The materials of activities engaged in

2. Need analysis is paramount to design an ESP course

It means that the aim of the course is first identified bythe learners

need analysis. The purpose of the needs analysis is to identify and specify

what the students need in learning English. It emphasize the target of the

course goal.

3. In ESP course, the participation are usually adulds rather that

children

People who learn in an ESP course are normally people who have

experiences in learning English. They usually have learnt English. They

have learnt for general. They need ESP to continue their English in more

specific way related to their study or work. The participants of this study

are Accounting students. The basic of their English mostly is moderate, so

that the materials design should be designed in a such a way that it will be

appropriate for the students.

4. The class of ESP should come from identical learners

People who learn in an ESP course must have the same kind of

work field of specialist although their ages are different one another. It is

not common for an ESP class to have learners with various studies or

works.

5. There usually clear time period for the course

The objectives should closely specify and be related to the time

available. It implies the collaboration and negotiation among those who

2.1.3.2 Needs Analysis

Need analysis is very important in ESP course. Need analysis differetiates

general English and Englsih for Specific Purpose (ESP). According to Hutchinson

and Waters (187: 53) the needs of general English learner are not specified, for

example the schoolchild. However, the difference between ESP and general

English is not the existence of a need as such but rather an awareness of the need.

This awareness will have an influence on what will be acceptable as reasonable

content in the language course and, on the positive side, what potential can be

exploited.

Hutchinson and Water (1987:55) state that “learner needs include target

needs and learning needs.”

a. Target Needs

Target needs include the target situation in terms of necessities, lacks, and

wants.

1) Necessities

Necessities are determined by the demands of the target situation,

that is, what the learners have to do in order to function effectively in the

target situation.

2) Lacks

It is also necessary to recognize what the learners know already

before conducting the course. By doing so, the designer can decide which

of the necessities the learners’ lacks. Therefore, the lacks can be identified

3) Wants

After identifying the learners’ necessities and lack, it is important to

consider what the learners’ view of their needs. It is necessary to conduct

the students’ wants about the subject.

Table 1. Necessities, Lacks, and Wants

OBJECTIVE (i.e. as perceived by course designers)

SUBJECTIVE (i.e. as perceived by learners)

NECESSITIES

The English for success in Accounting or Economic Studies

To reluctantly cope with a ‘second-best’ situation

LACKS

(Presumably) areas of English needed for Accounting or Economics Studies

Means of doing Economics Studies

WANTS To succeed in Accounting

or Economics Studies

To undertake Economics Studies

b. Gathering Information about Target Needs

There are number of ways in which information can be gathered about

needs. The most frequently used are questionnaires, interviews, observation, data

collection and others. However, it is possible to use more than one method to

gather the information. It is also important to remember that needs analysis is a

continuing process in which the conclusions are constantly checked and

re-assessed (Hutchinson and Waters, 1987: 59)

c. Learning Needs

According to Hutchinson and Waters (1987: 62), it is naive to base course

design simply on the target objective, just as it is naive to think that a journey can

also important to know and plan about the vehicle in order to achieve the

destination. This vehicle, concerning ESP course design, is called as learning

needs.

d. Analyzing Learning Needs

To analyze learning needs, we can refer to these following questions as the

framework for analyzing learning needs:

- Why are the learners taking the course?

- How do the learners learn?

- What resources are available?

- Who are the learners?

- Where will the ESP course take place?

- When will the ESP course take place?

2.1.3.3 The Classification of ESP

A number of terms for various types of ESP are current and it is useful to

know what they mean and what sort of ESP program they describe. They deal

with very broad distiction within ESP. Based on the learners’ purpose and on the

general nature of the leaners’ specialization, there are two main distictions, which

help distinguish ESP situation, namely English for Occupational Purposes (EOP)

and English for Academic Purpose (EAP).

English for Occupational Purpose is English in which the participants need

it to use English as part of their work or profession. For example, English for

English for Academic Purpose is English in where the participants need it

to process their study. The language taught may be based on particular disciplines

at higher level of education. For example when the students specialize (in study)

or intends to specialize (pre-study) in a particular subject.

This study concerns with designing a set of web based English reading

materials for Accounting students in Sanata Dharma Univesity. Therefore, the

terms English for Accounting Students is a part of English for Academic Purposes

(EAP).

The division of English for Specific Purposes can be cllarified as follows:

Figure 3. Divison of English for Specific Purposes (Hutchinson & Waters , 1987: 62)

ELT (English Language Teaching)

ESL (English as Second Language) EMT (English as

Mother Tongue)

EFL (English as Foreign Language)

EBE (English for Business & Economics)

GE (General English)

ESP (English for Specific Purposes)

EST (English for Science & Technology)

ESS (English for Social Science) English for Academic Purposes English for Occupational Purposes EOP

EAP EAP EOP

2.1.4. Developing the Syllabus

2.1.4.1 Definition of Syllabus

According to Yalden (1987: 19) a syllabus defined as a plan which the

teacher convert into a reality of classroom interaction. Whereas, Robinson (1991:

34) states that “a syllabus is a plan of work and thus essential for the teachers as a

guideline and context for class content.” Meanwhile, Widdowson (in David

Nunan, 1988: 6) points out that a syllabus is simply a framework in which

activities can be carried out a teaching device to facilitate learning.

The writer defines a syllabus as a statement of the plan. The function is to

guide the teacher to select the materials based on the definition of objectives, the

level of the students and duration of the course. A syllabus takes an important role

for the teacher in designing the material. Moreover, it emphasize how the plan

should be applied into the reality.

2.1.4.2 The Importance of Syllabus

According to Nunan (1988), there are several reason why a material

designer should establish a syllabus. The reasons are as follows:

1). Syllabus provides basis for the dividion of assessment, textbook, and

learning times.

2). Syllabus makes the language-learning task appear manageable.

3). Syllabus serves as a map, which gives direction in language learning.

4). Syllabus is an implicit statement, which gives direction in language

5). Syllabus provides a set of criteria for materials selection and/or

writing.

6). Syllabus provides a visible basis for testing.

2.1.4.3 The Components of Syllabus

Reflecting on the Curriculum of 2006, Accounting Department proposes

some components, which should be included in a syllabus. The components of a

syllabus are as follows:

1. General Objective

The general objective is the basic abilities/skills, which the students

should have, in a learning process. The formulation of general objective in

a syllabus is intended to guide the lecturer or syllabus designers to

formulate the learning objectives to be a learning experiences so that the

arrangement of learning experiences can be appropriate to the formulated

goals.

2. The main topics

The placement of the main topics in the syllabus function as a

description or outline of a set of materials. The chosen topics have to

support general objective.

3. Learning Objectives

The formulation of the learning objectives in a syllabus is important.

It is very useful to remind the lecturer about the learning objectives which

should be achieved related to the topic. The elements of learning

expected performances after the students experience the learning process

in certain competence.

4. Indicators

Indicators are the spesific form of learning objectives. If the students

can achieve the formulated indicators, the learning objectives can

automatically be fulfilled.

5. Learning experience

In order to guarantee that there is an effective teaching learning

process, the syllabus designer should formulate learning experiences,

which the students will undergo. In the syllabus, the learning experiences

includes the arrangement of the activities, which the students should do in

order to achieve the learning objectives.

6. Time allocation

In order to be able to plan the learning process, the duration of time

needed to achieve the formulated basic competence should be organized.

The organization of time depends on the time provided for coducting the

whole learning process.

7. Sources

The learning sources, which are considered to be effective to support

2.1.5. Web

2.1.5.1.Definition of Web

Oxford dictionary defines a website (or "web site") as a collection of

related web pages, images, videos or other digital assets that are hosted on one

web server, usually accessible via the Internet.

Information on the Web is organized in units called Web pages, which are

similar to printed documents but that contain hypermedia features. A website

consists of a set of interrelated pages usually operated by a single entity (Newby,

2000e: 59)

The pages of a website can usually be accessed from a common root URL

called the homepage, and usually reside on the same physical server. The URLs of

the pages organize them into a hierarchy, although the hyperlinks between them

control how the reader perceives the overall structure and how the traffic flows

between the different parts of the site.

Some websites require a subscription to access some or all of their content.

For examples, subscription sites include many business sites, parts of many news

sites, academic journal sites, gaming sites, message boards, Web-based e-mail,

services, social networking websites, and sites providing real-time stock market

data. Because they require authentication to view the content they are technically

2.1.5.2.The role of web in the reading process

Strickland (1987: 1) states that

“Since containing texts, images, videos or other digital assets hosted on one web server and accessed via the Internet, website is able to maximize the readers’ attention, to present new materials, to provide immediate feedback, to keep records in progress, and to help free the teacher for other instructional duties.”

In many ways, the most effective reading instruction is that which

provides students with an optimal set of conditions in which to learn. That set of

condition results from an orchestration of method, materials, and classroom

context.

2.1.5.3.Web as a tool: word processing, utilities, assessments, and data bases

A word processing is the general term for software program that permit

user to write, edit, store, and print text. There are programs with varying levels of

sophistication available for just about every computer on the market

(McWilliams, 1983). A powerful tool for both teachers and students engaged in

creating text, word processing is a computer application whose potential is just

beginning to be tapped (Strickland, 1987b: 13).

Teacher utility packages enable computer novices to tailor software to

students’ academic needs. They provide frameworks consisting of an activity

format (replete with graphics and reinforcement) and directions for supplying the

content to be produced on or off the computer (Strickland, 1987b: 31).

The need to cope with information overload and excessive paperwork has

caused most computer users to investigate computerized filling systems for home

system has become an efficient means for retrieving the most obscure information

(Strickland, 1987c: 43).

2.1.5.4. Web as a tutor: drill and practice, interactive learning

Newby (2000f: 166) states that, “Drill and practice is designed to help

learners master already introduced basic skills or knowledge through repetitive.”

According to Newby (2000h: 166), the computer offers significant advantages:

Interactivity. The computer can present many problems and require

students’ responses.

Immediate feedback. The computer can immediately inform the

students if an answer is right or wrong, and, in a well-designed program,

tell the learner why. Many drill and practice program automatically

recycle missed items until they mastered.

Infinitive patience. Computer drill and practice program can go all day

without getting tired or irritable.

Variable difficulties. The computer can adjust the level of difficulty.

This might be set by the teacher or by the students, or the program may

just automatically base on the students’ performance.

Motivation. Through the use of challenge and gaining elements, or just

because it is on the computer, a computer drill and practice program may

2.2. Theoretical Framework

After discussing the instructional design models, theory of reading, English

for Specific Purpose (ESP), the syllabus, and web, the writer intends to outline the

theories which will be used as the basis for designing the English reading

instructional material for Accounting students.

In designing the instructional materials for Accounting, the writer combines

Rodger’s model which is a modified version of ADDIE’s model and Research and

Development (Borg & Gall, 1983: 775). The framework of material design

consists of four steps. They are as follows:

a. Performing Needs Survey (Rodger)

This step purposes to analyze the need for instruction (need analysis),

curriculum requirements, and the limitations and the resources available for

instruction.

Based on R&D, The first step (Research and Information Collecting)

includes review of literature, classroom observation, and preparation of

report of state of the art.

The writer purposes to conducts a need surveys in order to gaining data

from the participant. The writer also considers to the course curriculum, lists

the constraints (demand) on this course and considers to the writer’s skills

and the time the writer has to design, develop, and go live with on-line

b. Identifying Instructional Goals, Analyzing Tasks, and Writing

Assessment (Rodger)

This step focuses on the instructional goals (and how to accomplish

them) and the students (including needs, characteristics, and skill needed to

begin the course). This step also focuses on constructing assessment as the

writer considers goals, students’ need, and prior knowledge. Assessment

should always be created after the goals of instruction, learner analysis, and

curriculum requirements have been determined.

According to Borg & Gall, this second steps of R&D (Planning) includes

defining skills, stating objectives determining course sequence, and small

scale feasibility testing.

The writer aims at determining the goals of the materials design based

on students’ needs. The topics, then, are selected in order to be able to

facilitate students to achieve the formulated goals. In this study, the

instructional goals and general purposes of the materials design are reflected

on the standard competence and basic competence.

c. Choosing Teaching Strategies and Instructional Media (Rodger)

In this steps, teaching strategies and methods are determined first by the

objectives and goals of instruction and secondly by the constraints. This step

purposes to determine the instructional media that best facilitates students

In the third step of R&D (Develop preliminary form of product),

preparation of instructional materials, handbooks, and evaluation devices are

needed.

By referring to the information from the need survey and also the

statement of the goals, learning objectives, the writer develops English

reading materials in the form of website. The media is also selected while

teaching strategies and method are determined.

d. Doing evaluation and revision (Rodger)

This step focuses on examining the actual lesson or course the writer

designed. It aims at evaluating the instructional goals and understanding,

effectiveness of instructional strategies and media and revising for the next

course or lesson.

The fourth and fifth steps of R&D, i.e. Preliminary Field Testing and

Main Product Revision includes data collecting from interview, observation,

and questionnaire and revising product.

The writer is to conduct an evaluation survey to acquire some feedback

and common related to the material design. It is expected that the writer

could get feedback, comments and suggestion about the appropriateness of

the materials for Accounting students and the grammar accuracy in the

The steps are illustrated in the following figure:

Figure 4. The Steps of the Material Design

The relationship between research method and theoretical framework used

in this study is explained in the following figure:

Figure 5. The Research Method and Theoretical Framework Relationship

Pre-Design Post-Design Theoretical Framework Research and information collecting Performing a Needs Survey

Planning Develop

39

CHAPTER III

METHODOLOGY

In this chapter, the writer discusses the method in conducting the study.

The discussion includes the methods of the study, instruments, setting,

participants, procedures, and data analysis.

3.1 Research Methods

It is mentioned in Chapter 1 that the study intends to solve two major

problems. Firstly, this study is conducted to find out how a set of English

instructional reading material for Accounting Students of Sanata Dharma

University Yogyakarta is designed. Secondly, the study aims at presenting the

materials design based on the result of the study.

To obtain the two goals mentioned above, the writer conducted a survey

study. In this study, the writer intends to apply the descriptive survey method; the

method of research that looks with intense accuracy at the phenomena of the

moment and, then describes precisely what the researcher sees is called the

descriptive survey (Leedy, 1996: 140). Furthermore, Leedy (1996: 140) states

that,

In this study, the writer conducted educational research and development

(R&D). R&D (Borg and Gall, 1983: 772) is a process to develop and validate

edu