THE IMPLEMENTAT LEARNING AND
AND ACCOUNT GRADE
AT
Submitted Econom
in Par for
STAT
NTATION OF COLLABORATION PROBLEM AND TIME TOKEN TO INCREASETHE ACTIVI
UNTING LEARNING RESULTIN ACCOUNTING RADE 10ThIN SMK NEGERI 1STABAT
AT ACADEMIC YEAR 2012/2013
THESIS
ted to the Economics Education Department omics Faculty State University of Medan Partial Fulfillment of the Requirements for the Degree of Sarjana Pendidikan
By: NURMALITA REG. NUMBER: 709141161
ECONOMICS FACULTY
ATE UNIVERSITY OF MEDAN
2013
iv ABSTRACT
Nurmalita. Reg.Number.709141161. The Implementation of Collaboration Problem Based Learning and Time Token to Increase The Activity and Accounting Learning Result in Accounting Grade 10th in SMK Negeri 1 Stabat at Academic Year 2012/2013. Thesis. Economics Education Department, Accounting Education Study Program, Economics Faculty State University of Medan. 2013
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 Problem Based Learning and Time Token Learning Modelin SMK Negeri 1 Stabat at A.Y 2012/2013.
The kind of this research is classroom action research. Subject of the research is Accounting Grade 10th and the total numbers are 37 students. The object research is the Collaborationof Problem Based Learning and Time Token Learning Model. The research instrument used is the test of learning result as 28 items multiple choice that has tested the validity and reliablitiy and the observation sheet for observation the learning activity of the students and teacher.
Based on the result of result gained the average of learning result in pretest with the average value is 48.02. Whereas in first posttest by using the Collaboration of Problem Based Learning and Time Token learning model have increased 20.87 to 68.89. In the second cycle have increased 13.56 to the average value is 82.45. And based on the data of learning activity have occurred the increasing from the first to second cycle.Whereas In the first cycle, 0 (0%) people are very good category increased 15 peoples to 15 Peoples (40%), 8 Peoples (22%) are good category increased 10 peoples to 18 Peoples (49%).
To try the significance of learning activity and learning result in first and second cycle, used t-test, and the calculation gained tcount= 3.75. The calculation
ttable=1.99. By comparing the tcountand ttablegained tcount>ttablenamely 3.75>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 significant and positive different. The calculation ttable for learning activity is 9.53. The calculation ttable =1.99. By
comparing the tcount and ttable gained tcount>ttablenamely9.53>1.99. So that the
learning activity in first cycle and second cycle is significant and positive different.
Thus it can be concluded that by implementation of collaboration Problem Based Learning and Time Token learning model can increase the activity and accounting learning result in Accounting grade 10th in SMK Negeri 1 Stabat at academic year 2012/2013.
v ABSTRAK
Nurmalita. Nim. 709141161. Penerapan Kolaboraasi Probem Based Learning dan Time Token Untuk Meningkatkan Aktivitas dan Hasil Belajar Akuntansi di Kelas X Akuntansi SMK Negeri 1 Stabat T.P 2012/2013. Skripsi. Jurusan Pendidikan Ekonomi, Program Studi Pendidikan Akuntansi, Fakultas Ekonomi Unimed. 2013
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 Probelem Based Learning dan Time Token di SMK Negeri 1 Stabat T.P 2012/2013.
Jenis penelitian yang digunakan adalah penelitian tindakan kelas (PTK). Subjek dalam penelitian ini adalah kelas X Akuntansi dengan jumlah siswa 37 orang. Objek penelitiannya adalah Kolaborasi Model Pembelajaran Problem Based Learning dan Time Token. Instrument yang digunakan adalah test hasil belajar berupa 28 soal pilihan ganda yang telah diuji validitas dan reliabilitasnya, dan lembar observasi untuk pengamatan aktivitas belajar siswa dan guru.
Dari hasil penelitian diperoleh data nilai rata-rata hasil belajar siswa pada pretes dengan rata-rata 48,02 sedangkan pada posttest I dengan menggunakan Kolaborasi Model Pembelajaran Problem Based Learning dan Time Token mengalami peningkatan 20,87 point dengan rata-rata nilai posttest I 68,89, sedangkan nilai rata-rata di siklus II meningkat 13,56 dengan rata-rata nilai posttest II 82,45. Dan berdasarkan data hasil aktivitas belajar siswa mengalami peningkatan dari siklus I ke siklus II. Dimana pada siklus I 0 orang(0%) dalam kategori sangat bagus meningkat 15 orang menjadi 15 orang(40%), 8 orang (22%) dalam kategori baik meningkat 10 orang menjadi 18 orang(49%).
Untuk menguji signifikansi aktivitas dan hasil belajar siswa pada siklus I dan siklus II, digunakan rumus uji-t dan diperoleh thitungsebesar 3,75. Perhitungan
ttabeldiperoleh hasil sebesar 1,99 dengan membandingkan thitungdan ttabeldiperoleh
thitung>ttabel yaitu 3,75>1,99. Sehingga hasil belajar akuntansi pada post test I di
siklus I dan post test II di siklus 2 adalah signifikan positif. Perhitungan thitungpada
aktivitas belajar adalah 9,53 dengan membandingkan thitung dan ttabel diperoleh
thitung>ttabelyaitu 9,53>1,99. Sehingga aktivitas belajar pada siklus 1 dan siklus 2
adalahsignifikan positif.
Dengan demikian dapat disimpulkan bahwa dengan menerapkan kolaborasi model pembelajaran problem based learning dan time token dapat meningkatkan aktivitas dan hasil belajar akuntansi di kelas X Akuntansi SMK Negeri 1 Stabat T.P 2012/2013.
vi
TABLE OF CONTENTS
CONTENTS PAGE
SUPERVISOR APPROVAL SHEET
ACKNOWLEDGMENT... i
ABSTRACT (ENG)... iv
ABSTRACT (IND)... v
TABLE OF CONTENTS... vi
LIST OF TABLE... viii
LIST OF FIGURE... ix
LIST OF APPENDICES... x
CHAPTER I. INTRODUCTION... 1
1.1 Background of the Problem ... 1
1.2 Identification of the Problem ... 6
1.3 Problem Formulation ... 7
1.4 Problem Solving... 7
1.5The Research Objectives... 9
1.6 Benefit of the Research ... 10
CHAPTER II. REVIEW OF LITERATURE... 11
2.1Theoretical Framework ... 11
2.1.1 Problem Based Learning ... 11
2.1.2 Time Token ... 18
2.1.3Collaboration Problem Based Learning and Time Token Learning Model... 20
2.1.4 Learning Activity ... 24
vii
2.2 Relevant Research ... 30
2.3 Thinking Framework... 32
2.4 Action Hypothesis ... 33
CHAPTER III. RESEARCH METHODOLOGY... 34
3.1 Location and Time Research ... 34
3.2 Subject of Research... 34
3.3 Object of Research ... 34
3.4 Variable Research and Operational Definition ... 34
3.5 Procedure of Research... 35
3.6 Data Collection Techniques ... 39
3.7 Research Instrument... 39
3.8 Data Analysis Technique ... 45
CHAPTER IV. RESULT AND DISCUSSION... 51
4.1 Description of Data ... 51
4.2 Data Analysis ... 53
4.3 Result of The Research ... 61
4.3.1 First Cycle ... 61
4.3.2 Second Cycle... 69
CHAPTER V. CONCLUSIONS AND SUGGESTIONS... 76
5.1 Conclusions ... 76
5.2 Suggestions ... 77
REFERENCES
viii
LIST OF TABLE
Table Page
Table 1.1 Trend of Student Learning Result... 3
Table 2.1 Phases of Problem Based Learning... 18
Table 2.2Collaboration Problem Based Learning and Time Token. ... 23
Table 3.1 Implementation of Action ... 37
Table 3.2The Observation Sheet of Student Activity ... 39
Table 3.3 The Observation Sheet of Teacher Activity ... 41
Table 3.4 Criteria of Students Success Rate in Learning Result ... 48
Table 4.1 The Result of Student’s Learning Activity... 54
Table 4.2 Student’s LearningResult... 56
ix
LIST OF FIGURE
Figure Page
Figure 1.1 Graph of Accounting Learning Result... 3
Figure 2.1 Learning Result and Various Factors ... 27
Figure 3.1Cycle of Classroom Action Research... 35
Figure 4.1 Graph of Student’s Learning Activity... 54
x
LIST OF APPENDICES
1stAppendix Syllabus
2ndAppendix Lesson Plan
3rdAppendix Learning Material
4thAppendix Research Instrument Before Analysis
5thAppendix Pretest, First Posttest, Second Posttest
6thAppendixObservation Sheet of Learning Activity InFirst Cycle
7thAppendix Observation Sheet of Learning Activity In Second Cycle
8thAppendix Teacher Observation Sheet
9thAppendix The Learning Result of Pre test in First Cycle
10thAppendix The Learning Result of First Post test in First Cycle
11thAppendix The Learning Result of Second Post test in SecondCycle
12thAppendix The Increasing of Learning Activity and Learning Result
13thAppendix The Increasing of Learning Result
14thAppendixThe Increasing of Learning Activity
15thAppendix The Calculation of T-Test for Interpolation
16thAppendix TheList Value of t-Distribution
17thAppendixTheList of Validity
18thAppendixTheList of Reliability
19thAppendix TheList of Difficulty Index
20thAppendix The List of Discrimination Index
1
CHAPTER I INTRODUCTION
1.1 Backgroundof the Problem
Educationis oneform of manifestation ofhuman cultureare dynamicand
fulldevelopment.Therefore,changes ordevelopmentsthe education isindeedmeant
to bein linewith thechange inculture of life. Changesin the senseof improving
educationinalllevelsshouldbe continued in anticipation offuture interests. The
education cansupportfuture development.Thus, it will able todevelop thepotential
oflearners,in order to solvelifeproblems.
AccordingBuchori(in Uno Hamzah, 2001), stated that a good educationis an
educationthat not onlypreparesstudentsfora professionoroccupation, but also
tosolve problemsencountered indaily life. Therefore,teachersare expected
tocreateanactiveclassroomand engage studentsduring the learning processtakes
placeso that studentsmore easily understandthe lessonstaught bythe teacher.
The government has conducted acurriculum improvement, rangingfrom
the1999edition of theschool curriculum(curriculum improvement 1994)tothe
implementation ofthe 2004 edition ofthe schoolcurriculum(KBK), which has
beenenhancedwith the2006edition of theschoolcurriculum(KTSP)
Standard-quality, effective, efficient and relevant.Andnow the governmenthas
preparedthecurriculum2013 will be implementedinthenew academicyear. But,the
teachersat the schoolare still usingconventional learningmodels. By
continuouslyapplyingthe lecture methodof teachingwill onlymake
2
students. Thus,teachers need tocreate anew innovationin applyinglearning
modelthat studentsare more activeand motivatedto keeplearning andimprove
student learning result.
According to Brown(2004:23):
In today’s educational climate, an outcome-based approach to teaching and learning is prescribed. This approach lacks a curriculum that nourishes the spiritual self (Bosacki, 2001; Hart, 2001; Kessler, 2000; Miller, 2000; Noddings & Shore, 1998). The curriculum does not encourage an emotional, spiritual, or an intrapersonal approach in order to develop the inner life of an adolescent. The present challenge is for teachers to provide a learning environment where students can nourish their spirit within the confines of an outcome-based curriculum content. That is, teachers need to create a place that enables students to develop the courage and confidence required to try new things, to explore, and to create in spite of today’s outcome-based direction. This type of quality classroom is essential if nourishing the spirit of students is to be unleashed.
Based on the observations by the author on the subjects accounting
inaccountinggrade 10thin SMK Negeri 1 Stabat, obtained information that many
students who did not active during the learning process in accounting class. This
is because the teachers are still using conventional learning models. Teachers only
deliver a learning material according to their subject matter in text book without
referring to the daily life of students. Thus, many students felt bored and thought
that accounting is a subject that is not interesting. Even when the teacher gives
students the chance to ask, these students just keep silent and down because
basically they do not understand the material.This learning conditions causethe
students to be passive and their learning result are also low. It can be seen from
the data that the author described in the following table.
Trend of Student Lea
of student learning is stil
is still < 70, minimum co 0
earning Results inAccounting Grade10thin SMK Stabat
hly Test Value of SMK Negeri 1 Stabat)
raphwouldlook as follows:
Graphic 1.1
counting learning result above described that com
still not achieved. The average of student monthly
4
from monthly test value that the students only got value between 0-65. It means
that less categories.
In addition to the data based on student scores, the author also conducted
interviews with teacher of accounting subjects, Drs. T. Matondang which said that
the general 10thAccounting grade at SMK Negeri 1 Stabat from different schools
have different basic environment. Most students lack confidence and shy to ask in
class. As a result, students become passive and classroom activities seem boring
because of that lacknesses in the classroom.Other one, from all of accounting
learning material in first class in SMK, the students most difficult in adjustmen
material and financial statement. It’scaused the teacher only explained a little bit
and giveddirected test to the students. Thus, the author wants to conduct the
research with financial statement material.
Under these conditions, Toimprove the activity and learning
result,teachersneed to be morecreative in accounting by applyinglearning model. it
is necessary to apply the learning model updates with a more interesting and
creative accounting in learning so that students become active and can understand
the accounting subjects easyly. One of the suitable way is to apply the learning
model of Problem Based Learning and Time Token.
According to Hansen (2006:221) recommends PBL can be used in
accounting education. He echoes Duch (2001) insisting that good PBL uses higher
cognitive skills than the typical textbook accounting problems. Hansen contends,
5
use learning resources, work in teams, use effective communication skills, and
become continual learners.”
According to Napitupulu (2011), in her research said that time token can
increase activity and student learning result. It can be seen in her data where an
increase in the value of students skill between cycle I to cycle II was 29.26% were
achieved mastery learning standards with the average value increased by 17.56
points.
Thus, by the both of research above, the author can make conclution that if
both of the models learning conducted with collaboration, it will can increase
activity and student learning results.
Problem-Based Learning is a cooperative learning model student-centered.
Students are trained to be able to solve a problem by thinking logically and
independently or in groups. While teachers provide direction and guidance to the
students to find a solution to the problem.
Time token is an active learning model that requires students to dare to
express an opinion to the class. In applying the model of learning time token every
student has the right to speak in accordance with a coupon that will be distributed
by speaking teachers. Thus, each student must exercise the right to speak it.
Both learning model gives priority to increase student learning activities
because students are required to think critically so that students are better able to
understand the lesson because students learn firsthand accounting case filed by the
teachers and the problems that they face directly in their daily lives. In addition,
6
improve student learning result.Toconductthis research, the author willuse
fourstages ofaction research, namely: planning, observation, action, andreflection.
Based on theabove problems,theauthor is interested inconducting
researchentitled: “The Implementation of Collaboration Problem Based
Learning and Time Token To Increase The Activity and Accounting Learning Result In Accounting Grade 10Th In SMK Negeri 1 Stabat At
Academic Year 2012/2013”
1.2 Identification of the Problems
Based on the background of the problem above, the author can identify
this problem as follows:
1. Howlearning methods employed by the teacher in teaching accounting in
accounting grade 10ThSMK Negeri 1 Stabat?
2. How to increase the activity inaccounting grade 10ThSMK Negeri 1 Stabat?
3. How to increase the learning result inaccounting grade10Th SMK Negeri 1
Stabat?
4. Is collaborative learning model by applying the Problem Based Learning with
Time Token can increase the activity and learning result in accounting grade
10ThSMK Negeri 1 Stabat?
5. Is there the significant and positive difference in activity and learning result
7
1.3Problem Formulation
1. How increase the learning activityby the implementation of collaboration
Problem Based Learning and Time Token learning model inAccounting grade
10thin SMK Negeri 1 Stabat?
2. How increase accounting learning resultby the implementation of
collaboration Problem Based Learning and Time Token learning
modelinAccounting grade10thin SMK Negeri 1 Stabat?
3. Is there the significant and positivedifference in activity and learning result
inter cycle?
1.4 Problem Solving
'Teaching', says Elliott (in Tim Cain, 2011:6) is 'an intentional activity
directed towards bringing about learning outcomes for pupils'. Thus, a teacher's
purpose, inasmuch as she is teaching, is to motivate, inspire, direct or otherwise
encourage learners to develop how they think and what they do.
The process of teaching and learning that goes in one direction will create
a classroom atmosphere passive and boring for students. The teacher needs to find
ways to make the interaction between teachers and students and students to
students. So the class became more active and fun.
Problem solving can be done to improve the activity and student learning
result to implementation of learning models Problem Based Learning and Time
Token. Through the implimentation of learning models Problem Based Learning
and Time Token, students will be more critical in thinking, careful, and students
8
teachers explain for the subject and the object of learning is the students
themselves. The teacher formed the group and explained the problem to be a topic
of discussion students. Students should be able to solve the problem with the
guidance of teachers. Furthermore, students must submit their opinions by using a
coupon that has been provided in accordance with a predetermined time talking.
Thus, it can be said that with the implementation of Problem Based Learning
model and Time Token will make students become more active, so that the
activities of the students in the class will also increase.
Problem Based Learning is a learning model that requires students to think
logically and independently in solving a problem or case questions and be able to
work together in a group discussion. Through the implementation of Problem
Based Learning model of teaching students are trained to get used to resolve a
problem or a case provided by the teacher. Thus, it is expected that active learning
will improve the activity and student learning results.
Time Token is a learning model that promotes student activity. Students
are expected to explain a lot more than just listening to the teacher explain.
Teachers only provide direction and oversee the teaching and learning process.
Thus, active student learning will be created in the classroom. Time Token
learning model not only serves to improve active student learning, but also can
increase interest and student learning result in accounting subjects.
Collaborative learning model of Problem Based Learning and Time Token
is a combination of two models of cooperative learning, where student-centered
9
the teacher to solve a problem through discussion groups. The implementation of
these two learning models begins with the teacher explaining the learning
objectives to be achieved. The teacher form a group consisting of some students.
Teachers will provide an overview of a problem where students will discuss the
problem in groups to find ways to resolve the problem. In this case, the teacher
acts as a facilitator to guide and direct students in solving the problems. It will
make the students accustomed to think critically, logically and cooperate in a
group discussion. The next step is to apply the model of Time Token. The teacher
gives each student three coupons spoke ± 30 seconds. Before speak or express
opinions students must submit the coupons to the teacher. Students will gain the
right to speak again after taking turns with other students. Students who have
exhausted their coupons can not talk anymore. Meanwhile, students who have not
exhausted their coupons should talk to their coupons out. So on until all the
students had a turn to speak.
Thus, the implementation of collaborative learning model of Problem
Based Learning and Time Token is expected to improve the activities and learning
results of 10thaccounting grade in SMK Negeri 1 Stabat.
1.5 TheResearch Objectives
1. To know theincreasing of learning activityin accounting grade 10th in
SMKNegeri 1Stabatby using theimplementation of collaboration Problem
10
2. To know the increasing of learning result in accounting grade 10th in
SMKNegeri 1Stabatby using theimplementation of collaboration Problem
Based Learningand TimeTokenlearning model.
3. To know the difference in learning result between cycle.
1.6Benefits ofthe Research
The benefitsexpected bythe authorof the implementation ofthe research
are:
1. To add to theknowledge ofthe authorson the implementation
ofcollaborativelearning model ofProblem Based Learningwith TimeToken to
increase the activity and accounting learning result in SMKNegeri 1Stabat.
2. As inputs toSMKNegeri 1Stabat, especiallyteachers ofaccountingto increase
the activityand student learning result by using collaborativelearning
modelProblem Based LearningandTimeToken.
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