INTRODUCTION - Semantic Scholar

The Indonesian Accounting Review Volume l, No. l, January 2011, page ₃₇ - 44

IMPLEMENTING ROLE-PLAY LEARNING IN

A

BANK ACCOUNTING

COURSE

Nanang

Shonhadji

Perbanas Business School

E-mail

: naiang@perbanas. ^ac.

id

Jl. Nginden Semolo 34-36 Surabaya - Indonesia

ABSTRACT

This paper describes the implementation of Role-Play

Learning

(RPL) in a bank account- ing course at Perbanas Business School. ^The purpose of this is to enhance students'under- standing and learning ability.

In

this approach information about the individual students,

their

thoughts, emotions and body language are studied ^as

part

of the learning methodol-

ogt.

The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required

to

use the bank accounting information system in

all

of their study assignments. ^The results show that this approach had instigated

action-learning

^{and the} use

of

the bank accounting information system had helped stu- dents to complete

all

requirements

of their

assignments.

In addition it

was also observed

that

teacher-students interactions were increased

while

students'passivity and boredom significantly reduced, Importantly,

it

also highlights the importance of continuous teacher upgrading.

Key words: Role-play learning, bank accounting system, student center learning

INTRODUCTION

^{that they havee been got. Bank Accounting}

Accounting developments in the banking

in-

^as one

of

the courses must be taken

by

stu- dustries at this moment spur educational

in-

^dents

after they

have passed

taking

^intro- stitutions to develop learning methods

with ductory

accounting courses. Learning pro- appropriate bank accounting, one

of which

cess

in

the bank accounting class

room in

learning method was called teacher

centered

any higher institutions for the current condi-

leaming

as

the

focus

on

the teacher

trans-

tions through

by

classical theory approach,

mitting

knowledge,

from the

expert

to the

^which provides reinforcement in conceptual novice (TC- Learning).

TCL

activity as

con-

ability, but now at perbanas business school ventional method

which

focused

to teacher bank

accountig course

has

developed the as centered learning and

the

student as

re-

teaching-learning process

which

have

ori- ceiving.

Interacted between

a

teacher

and

ented to user need.

a student was one way,

but

on the

students'

^{Role play based leaming} have been

im- activity, the

students became

the

center

of

plementing by using bank accounting

infor-

the learning process thus formed are

capa-

mationsystematbankaccountinglaboratory ble of teaching and learning process to

align to

simulate

all of

task and examine

in

bank

two-way

communication between

lecturers

accounting course to the students. They are and students (student centered learning).

It ^{going to}

demonstrate as

bank officer like

is necessary

to

ensure the success

of learn-

as: teller, account officer, customer senrices ing processes in bank accounting courses,

so

^and funding officer depend on their jobs.

By

students have

ability to

identification,

clas-

implementing role play based learning, real

sification,

recording and reporting

of bank

condition in bank would be realized.

In

fact accounting's datas.

In

addition

to the SCL

^the students get more knowledge and expe-

with

the development of this learning

meth-

rience to help them increased their bank ac-

od is

able

to

show

soft skill of

the

student

counting skills.

ISSN 2086

-

³⁸⁰²

THEORITICALFRAMEWORK

Student centered

learning

Student centered leaming ^as 'students might not only choose what to study, but how and

why

that

topic might

be an interesting one

to

study' (Brandes and

Ginnis;

1998). They also emphasize Rogers' belief that students' perceptions

of the world were

important,

that they were relevant and

appropriate.

This definition therefore

emphasizes the concept

of

students having 'choice'

in

their

leaming.

Harden and Crosby

(2000;335) describe

teacher-centered

leaming

^strate-

gies as the focus on the teacher transmitting knowledge,

from

the expert

to

the novice.

In

contrast,

they

describe student-centered leaming as focusing on the students' leam-

ing

and

'what

students

do to

achieve this, rather than what the teacher does'. This defi- nition emphasizes the concept

ofthe

student

'doing'

^{(Lea and Troy;} 2003). Other authors

articulate broader, more

comprehensive

definition

.Summaries some of the literature

on

student-centered leaming

to

include the followings tenets: (1). the reliance on active rather than passive learning, (2). an empha- sis on deep leaming and understanding, (3) increased

responsibility

and accountability on the part

of

the student, (4).an increased sense

of

autonomy

in

the leamer (5).an

in-

terdependence between teacher and learner, (6).mutual respect

within

the leamer teacher relationship, (7)and a reflexive approach to the teaching ^and leaming process ^{on the} part of both teacher and leamer.

In

summary

it

appears

from

the litera- ture that some

view

student-centered leam-

ing

as: the concept

of

the student's choice

in their

education; others see

it

as the be-

ing

about the student doing more than the

lecturer (active

versus

passive

leaming);

while

others have ^a much broader definition

which

includes

both of

these concept, but

in addition

describe the

shift in

the power

of

relationship between the student and the teacher.

Teacher Centered

Learning.

Teacher centered leaming as the focus on the

teacher

transmitting knowledge, from

the expert

to

the novice

(TC- Leaming). TCL activity

as conventional method

which fo-

cused to teacher as centered leaming and the student as receiving (Blumberg and Weimer;

2008). Interacted between a teacher and a student was one way. There is several weak- ness ofteacher centered approach as:

1 . Pedagogy and cognitive

skill of

the stu- dent doesn't mature.

2. The students have a

little

chance to create and innovate their knowledge and

skill

3. Boring and passive situation

4. Learning process

only

doing

in

the class room

5.

Timing

and distance between the teacher and the student become main problem.

Strong research evidence

exist to

support the implementation

of

leamer centered ap- proach instead ofteaching centered leaming Knowledge of this research helps instructors defend their teaching methods

to their

stu- dents and to more traditional faculty peers.

Electronic Learning (e-learning)

Electronic

leaming

(eJeaming)

is the

sys- tematic use

of

networked multimedia com- puter technologies to empower leamers,

im- prove

leaming, connect leamers

to

people and resources supportive to their needs, and

to

integrate learning

with

performance and individual with organizational ^goals (Nichols and Anderson; 2005). We can say pedagogy empowered

by

digital technology (Nichols, 2005). There are three steps

to

supporting technology

while

using eJeaming method:

first

step

is

preparation

to

making modules

(input) as: office application,

animation, video streaming, and

link

to web, voice re- corder and editor. Second is sefting environ-

ment (delivery) as: email chatting

search engine, leaming management system, video conference and

digital library

and

third

is evaluation

(output)

as:

email chatting

and video conference

(O'Sullivan;

2003).

Role Play Based

Learning

According to the social constructivist

ap-

proach, instructors have to adapt to

^the

role of

facilitators and not teachers. Where

The Indonesian Accounting Review

a teacher gives a didactic lecture that cov- ers the subject matter, ^a facilitator helps the leamer to get to his or her own understand- ing

ofthe

content.

ln

the former scenario the leamer plays a passive role and in the latter scenario the leamer plays an active

role

in the leaming ^process. The emphasis thus tums

away from the instructor

and

the

content, and towards the leamer (Gamoran, Secada,

& Marrett,

1998). This dramatic change

of

role implies that a facilitator needs to display

a totally different set

ofskills

than a teacher.

A

teacher tells, a

facilitator

asks; a teacher lectures

from the front, a facilitator

sup- ports from the back; a teacher gives answers according

to a

set

curriculum, a facilitator

provides guidelines and creates

tle

environ- ment

for

the leamer

to arrive

at

his or

her

own

conclusions; a teacher

mostly

gives a monologue, a

facilitator

is

in

continuous

di-

alogue with the learners. A facilitator should also be able to adapt the leaming experience

'in mid-air' by

taking the

initiative to

steer the leaming experience

to

where the leam- ers want to create value. The leaming envi- ronment should also be designed to support and challenge the leamer's

thinking. While it

is advocated to give the leamer ownership

ofthe

problem and solution process,

it

is not the case that any

activity

or any solution is adequate. The

critical

goal is to support the

leamer in becoming an effective

thinker.

This can be achieved

by

assuming

multiple

roles, such as consultant and coach.

Volume l, No. 1, January 201l, page 37 - 44

Methodology

Using qualitative descriptive method

to

ex-

plain

experience and strategic implications

of

the role

play

based learning approaches

in future of higher

education. Populations

of

the research were accounting students

in

Perbanas business school

with

samples were accounting students

that

have been study- ing bank accounting course. Questionnaires had been used to collected primary data and were distributed to 210 respondents. Ques- tionnaires were divided into four dimensions

are: leaming

process, modules, _interacted and attribute of technology

Descriptive

analyze

and result of the re-

search

After

distributed questionnaires

to

210 se- lected respondents but

only

170 respondents have been

fulfilled

the questionnaires com-

pletely

so we have analyzed

it into

sum

of

level answer ofquestionnaires base on items question. The result

of

this research as

fol-

lowed:

Leaming

is

often presented

in this

du-

alism of

either

role play

based

leaming

or teacher-centered

leaming. From the

above table

I

we could known that the experience

of

process

leaming quality

and functional

integrity through Role Play

Based Leam- ing was much better than teaching centered leaming to leam bank accounting course

From descriptive statistics result

we have known that the respondent strong agree

with

138 respondent

if the instructor

as a Tabl e  l

Experienced on

RPL

or

TCL

RPL versus

TCL

Approach:

RPL  m■ c L bet t eF

TCL  m● c L bet t er trl1ich ooe that giv.o more quality oflearnir,g through on

RPL or TCL approach?

W'hich oue that supported functional integrity i.e.

(discrrss, explanation, denronstratiou and using some tools of leamiug) through on RPL or TCL at the class room?

Which oue that giveu more experienced to feel as burlr oflicer tluough on RPL or TCL approach?

Which one that gi\ien more egeriurced to implement the studcuts soft skills tbrough on RPL or TCL approach?

５ ４   ４ ︲  ６ ５   ︲ ６   

２ ９  ５  ７

Descriptive

Statistics

for Learning

process

atributes

N N I ni m um

卜伍対mul n Meal l St d̲ Dぃi at i on ヽ「

AR00001

VAR00002 VAR00003 VAR00004

ヽ「

AR00005

ヽ「想 00006

００００００

28, 00 15̲ 00

, 00'

14, 00

138, 00 40, 00 7. 00 118, 00

114, 1000 23. 1000 3, 2000 29, 6000

31, 86935 7, 79530 2, 34758 31, 31986 I SSN  2086‑ 3802

Descriptive

Statistics

For

User

Interaction atributes

Descriptive

Statistics

for

Technology Bank

Accounting Information

System

N

Mnl mum Maximum

M em

^{St d  De、l at l o■}

VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006

Val i d  N

OSt ヽWS●

４０４０４４０ う４

00 19, 00 , 00 1, 00

150. 00 84, 00 111, 00 24, 00

84̲ 2500

420000

33, 7500 10̲ 0000

63. 84552 29, 74335 52, 58247 10, 48809

mediator

to

develop leaming process and

a

^{to be come} maximum value for those state- student as active leamer, role

ofinstructor to

^ment

make leaming atrnosphere would be

needed Descriptive

statistics

for user

interac- so

it

can make interactive leaming

process.

tion has explained that there was ^a good

in- 120

respondent

say that the modules

teraction between teacher and student

while

have been given information to the

students

leaming process at the Bank accounting lab- what

kind of

task and examine that

instruc-

oratory. ¹¹⁸ respondents have answered and tors command, descriptive statistic ^has

count

confirm to congruence

with

these.

Descriptive

Statistics

For

Modules

Atributes

N

_\'Iirrimum

M 墨 m m

Meal l St d̲ I ) e、■at l o■

VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006

００００００

34, 00 38, 00 4̲ 00 3, 00

120, 00 120. 00 10, 00 44, 00

662000

59. 1000 24̲ 4000 26, 9000

29, 10059 31̲ 21260 13̲ 40149 16, 73619

N l Vi nl mul l l

M 墨

mul l l N[eur St d̲ De、■l t l on

VAR00001

VJ 」R00002

VAR00003 VAR00004 VAR00005 VAR00006

８０８０８８

18, 00 21, 00 3. 00 4, 00

118, 00 71, 00 56, 00 96. 00

79, 0000 43̲ 7500 19̲ 6250 27. 6250

34, 52122 14, 66531 18, 18899 30, 02350

The Indonesian Accounting Review Volume l, No. l, January 20ll,page 37 - 44

About 150

respondent

has answered

respondents

strong

agree

while RPL

ap- agree that there was a good interaction

be-

proacheshavebeenusinginbankaccounting

tween

teacher

and

student

while learning

course,

with

this method the students could process at the bank accounting

laboratory.

have been

rolled

their task as bank officers

Followtothe table2,theresearcherhas i.e. as the

customer services

the

students tabulated all the respondent answer base

on

can process

all of

evidence

form to

regis- the attributes of role play based

learning.

tered deposit and loan account, as the

teller On the

items

of

attributes

RPL all the

^they have prepared non cash

or

cash trans-

Table 2

The

attributes

of Role Play Based

Learning ^(RPL)

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Modul ●

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31

htodr:les were gir.elr by

buk

iuformxiou s]Eten

The stnrctrue of modules md

lwning

h:s

bffi

herpiug &e obpct of ^study.

There are sfi'€rel

deuly iner#krna

betn'eer ou.e

teskq.ift. anotrer on RPL

rypro*h

There are

deuly

^stnrctuJe of eoutelrt and

rar"igniou fu

btrk

mcrmting infornstion

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翼 鋼 綱８   ５

１   ７・１ ︲ ０

 

︐  ５ ６  中  ４ ︲

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︐ Ｈ 節建 鋼 ３ ５ 蜆 お  ４︲ ５ ＝３ お 野

I SSN  2086‑ 3802

Studena should hare brouglr theu compilatioar

of

oodutres iu

ok

session of leandng pocess Modules h,ere

b€o giter

irformetiou ^to &e

students whet kiud of tesk ald €xeniue

Ss

iurtuctors commad.

action to propose customer need. Available

ofbank

accounting laboratory was given the student experience to get more practice and knowledge as

the real condition of

banks situation to manage

all

of customer transac-

tion, but the

students was

not

agree

while

standard operational procedures have been given to run and navigates them to operation the bank accounting information system, ^so base on

this findings

^the

higher

institution should have prepared standard operational procedures that could have helped the stu- dent to operate this information system.

The instructors should have

^prepared

compatible

^modules

with the manual in- struction of this

^system,

^{so the}

^students

could leam easily. Modules have to give

in-

formation about the goal

of

^{leaming, items}

and conceptual ftame works completely, ex- amine and

individual

or group task clearly' On the items

of

user interactions

atfibutes this

research have been reached

that

there was

not good

interaction between ^teacher

and

student

while

learning process

at

the class room, bank accounting ^course

is

one

of practical

course

that

could be

given by role play

^method

to

increase

their

experi- ence and knowledge ^as bank officers. Bank

accounting information system ^facilities

have been supporting to transfer knowledge and modules and

contributing to

improve learning process

Useriutae

^iou

.{tti}uter:

96

9

12 4 35

3

56

S

3

3

13

16

■３５４ ︲ l S

l 18

79

l m

l 12 79 86 Thre is good interxtiou berrq'ear

ea&*r

^and

student while hea:ring ProcesE 3t fre

d:sl

roou Thse is

-eood

i[t€(etiou

^betu'eor teacher aod studeirt'nhfle

le dlg

^{prooess a[ Ue} BzEt acoounting leborato,rY

Thelc is

rolll

coll*orate betq'ee! taechrr

ed

strdert

* te clrr

^toom

Thse ^{is solid} colhborate betn'ear tea&et md Etudt[t rt ffe

bol(

accounting labo'raorv

TG;i;"H;urbn

^fi.d b&s'een studentud ^ihe o&ers at &e ^dess room

Thsre is solid colleborated b€twear studflt

ed

^ihe

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t

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I'lebecoming Lsmouize coumuaity rt fte chrs looIII

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３ １ ２ １

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11レ↓ 51

150

bem s w m 口 ^go甘

^{瑯 餞 hO}V71ed̲ Ee  md modules.

Batt

accor:utiug iuformaiou ^systenr frcrlitier ^h,ar'e

been :r:ppormg ^to :h.ae ard ^{disculs the modulee} Bokaccor:ntiug inform:tiou

l1'stu

facilities ^h'are

beeo coutibutiug to

iupore

leerning pocess Baokecc.ounting tuform.atou s]EeE

f.*llitie!

^her'e

heen sunnmrti:rg svle of ^str:dv

6

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At t h富       ̲

1

"

0 111

The Indonesian Accounting Review

Implication

to

the curriculums

design

In relation to curriculum

design,

role play

based

Learning

includes

the

idea

that

stu-

dents have choice in what to study

and

how to

study.

Modularization, which will

be expected

in all

Indonesian graduates

in

bank accounting courses

by

2010, provides a structure that

allows

students an element

of

choice

in

what modules they study. One Student

role play

^approach

to

curriculum design, Role play based leaming (RPL), al- lows

for

some choice

within

a programmed

of

areas

that

students

may

study.

It

allows students

to

set some

of their own

learning objectives, dependent

on prior

knowledge

(Shonhadji;2009). Role play

based leam-

ing, through the use of

demonstrates and

a role

encoufages

the

students

to

develop

their own

learning goals, thereby

fllling in

the gaps

in

their knowledge

or

understand- ing. This element

of

choice or control is re- ferred

to in

many

of

the definitions

of

role play based learning. Role play based learn- ing would have increased responsibility and accountability on the part of the student.

Assessment

implication

Assessment tasks

of

students

with

role

play

based

learning

method affects

the way of the

students

learn when they

demonstrate an assignment

from

a teacher

or

instructor.

The main

thing

that must be considered

in

the role play based learning method was the completeness

and

accuracy

of

cornpleting tasks

that must be played, for

example

if

the students

playing

as a

teller officer

then they should ensure that the document trans- action

from

customer has been completed.

The students as a

teller officer

should have given

friendly

services

to

increase

their

as- sessment.

Summary

According to the social consffuctivist

ap- proach, instructors have to adapt to the role

of facilitators and not

teachers.

Where

a teacher gives a didactic lecture that covers the subject maffer. In the former scenario the learner plays a passive

role

and

in

the lat- ter scenario the learner plays an active role

Volume l, No. I , January 201 1, page 37 - 44

in the

learning process. Perbanas business

school

have been

implementing role

play based learning

in bank

accounting course, refers

to

the result

of this

research

we

was known that more students have strong ^agree to use role play based learning approach, us-

ing bank

accounting laboratory have been given more experience to know bank officer

role

and bank accounting

information

sys- tem facilities have been supporting to trans-

fer

knowledge and modules and contribut- ing to improve learning process.

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and

Weimer

Maryellen,

2008, Developing

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D

and P

Ginnis,

1998.

A

Guide to

Student Centered

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Oxford:

Blackwell.

Gamoran,

A,

Secada,

W.G., Marrett, C.A 1998, The organizational

context

of teaching and learning:

^changing theoretical perspectives,

in Hallinan,

M.T (Eds), Handbook

of

Sociology

of

Education

Gibbs,

G

1995, Assessing Student Centered Courses.

Oxford: Oxford

^Centre

for

Staff Learning and Development.

Harden, R.

M.

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