The Development of Accountancy Learning Materials Using Inquiry Basis
Abstract
The aimed that wants to be achieved in this research are: 1) Developing accountancy learning materials using inquiry basis to increase the critical thinking and learning achievement of students; 2) Knowing the effectiveness of accountancy learning materials using inquiry basis to increase the critical thinking and learning achievement of students.This research uses the research and development menthod from Borg and Gall. This research develops the accounting learning material using inquiry basis.
The subject in this research Is the students of SMK N 1 of 11 Accounting. The learning materials developed have been validated by 4 validator. They are : 1) the language expert, 2) media expert, 3) material expert, 4) practitioner. The significant test uses post test only control design Model.
The result of the research is as follow: 1) The result of the research is the accounting learning materials with inquiry basis. The learning materials which are developed are presented by using thr case that must be finished by the students based on the Inquiry basis learning scenario with the steps started by setting the hypothesis, making the experiment, collecting the data, analyzing the data, and making the conclusion. After doing the development, the validation to the learning materials is done. The result of validation shows 87,96% which means the learning materials developed are valid and they can be used to try out, 2) The product developed is proved to be significant to improve the ability of critical thinking and learning achievement. The result of try out shows the average score for the experiment class is 81,85 and the average score for control class is 71,97. The average score shows that the experiment class has higher score that the control class. Next to test the signification product, it is done by using t-test. The result of t-test shows that the significant score 0,0 or <0,05 means that H0 is refused and Ha is accepted. This shows that the development of inquiry basis accounting learning materials are proved significantly effective to improve the ability of critical thinking and the students' achievement.
Keywords
Full Text:
PDFReferences
Abidin, Y. (2012). Model Penilaian Otentik dalam Pembelajaran Membaca Pemahaman Berorientasi Pendidikan Karakter. Jurnal Pendidikan Karakter. No.2, hlm 162-178.
Afshar, H. S., Rahimi, A., & Rahimi, M. (2014). Instrumental motivation, critical thinking, autonomy and academic achievement of Iranian EFL learners. Issues in Educational Research. Vol. 24, No.3, hlm 281-298.
Ampa, A.T., Rasid, M.A, Rahman, M.A, Haryanto, Basri, M. (2013). The Implementation of Multimedia Learning Materials in Teaching English Speaking Skills. International Journal of English Language Education. Vol.1, no. 3, hlm 293-304.
Ansari, B.A. (2009). Peningkatan Kemampuan Berpikir Kritis Siswa SD dalam Menyelesaikan Soal Cerita Melalui Pembelajaran Inquiry. Jurnal Ilmiah Guru. Vol.13, No.1 , hlm 32-40.
As, H., Makmur, Musa, C. I., & Jasruddin. (2015). The Effect of Discipline in Learning Toward The Achievement of Learning Outcomes. International Journal of Academic Research. Vol. 7, No.1, hlm 109-111.
Asriyatun dan Nugroho, M. (2014). Pengembangan Game Edukatif Berbasis RPG Maker Xp sebagai Media Pembelajaran Akuntansi. Jurnal Pendidikan Akuntansi Indonesia. Vol. 12, No. 1, hlm 79 – 92.
Baron, J.B .(1991). Strategies for the Development of Effective Performance Exercises. Applied Measurement in Education.Vol. 4. No. 4. Hlm 305-318.
Branch, J. & Oberg, D. (2014). Focus on Inquiry: A teacher’s Guide to Implementing Inquiry Based Learning. Alberta : Alberta Learning.
Callison, D., & Baker, K. (2014). Elements of Information Inquiry, Evolution of Models, & Measured Reflection. Knowledge Quest ,Vol.3, no.2, hlm 18-24.
Connelly, L.M. (2014). Use of Theoretical Frameworks in Research. Medsurg nursing (medsurg nurs). Vol.23, no.3. hlm 187-188.
Danim, S (2010). Pedagogi, Andragogi, dan Heutagogi. Bandung: Alfabeta.
DEPDIKNAS. (2008). Panduan Pengembangan Bahan Ajar. Jakarta: DEPDIKNAS.
Eggen, P. dan Kauchak, D. (2004). Educational Psychology: Windows on Classrooms (6th edition). Upper Sadle River, NJ: Pearson Education.
Feng, H.Y., Fan, J.J., & Yang, H.Z. (2013). The Relationship of Learning Motivation and Achievement (In Efl: Gender as an Intermediated Variable). Educational Research International, Vol.2, no.2, hlm 50-58.
Fisher, A. (2007). Berpikir Kritis. Terjemahan. Benyamin Hadinata. Jakarta : Erlangga.
Gall, M., & Borg, W. (1983). Educational Research. New York: Longmann.
Gall, M.D., Gall, J.P., & Borg, W.R. (2007). Educational Research. New York: Pearson Education.
Gunawan, I.L, Nurohman, S., dan Widodo, P.(2014). Pengembangan Lembar Kerja Siswa (LKS) pada Pembelajaran IPA Berbasis Inkuiri Terbimbing dengan Tema “Pengaruh Suhu Terhadap Kehidupan” untuk Meningkatkan Kemampuan Berpikir Kritis Siswa Kelas Vii SMP Negeri 1 Wates. Jurnal Pendidikan IPA.Vol. 3, No. 4, hlm 1-8.
Hamidah, Q.G., Fadhilah, S.S., Adi, B.W. 2018. The Development of Thematic Integrative Based Learning Material for Fifth Grade Elementary School. International Journal of Educational Research Review. 4 (1), 8-14.
Halpern, D.F. (2003). Taught & Knowledge: An Introduction to Critical Thinking. London: Lawrence Erlbaum Associates.
Howard, L., Tang, T. L.P., & Austin, M. (2015). Teaching Critical Thinking Skills: Ability, Motivation, Intervention, and the Pygmalion Effect. Journal of Business Ethics. Vol.128, No. 1, hlm 133-147.
Ibrahim, H. (2011). An Investigation on Teaching Materials Used in Social Studies Lesson. The Turkish Online Journal of Educational Technology. Vol .10, No.1, Hlm 36-44.
Johnson, E. (2006). Contextual Teaching & Learning. Terj. Ibnu Setiawan. Bandung: MLC.
Kunandar. (2014). Penilaian Autentik (Penilaian hasil belajar peserta didik berdasarkan kurikulum 2013). Jakarta: Rajawali Pers.
Kusuma, E.D., Gunarhadi, Riyadi. 2018. The Development of Problem-Based Quantum Learning Model in Elementary School. International Journal of Educational Research Review, 3(3), 9-16.
Lestari, I. (2013). Pengembangan Bahan Ajar Berbasis Kompetensi: Sesuai dengan Kurikulum Tingkat Satuan Pendidikan. Padang: Akademia permata.
Linn, R.L and Gronlund, N.E.(2000). Measurement and Assessment in Teaching (Seventh Edition). Englwod Cliffs, NJ: Prentice Hall.
Muakhirin, B. (2014). Peningkatan Hasil Belajar IPS Melalui Pendekatan Pembelajaran Inkuiri Pada Siswa SD. Jurnal ilmiah Guru. Vol. 18, No.1 , hlm 51-57.
Newmann, F.M. and Wehlage, G.G. (1991). Five Standards of Authentic Instruction. Educational Leadership. Vol. 50, No. 7. Hlm 8-17.
Nitko, A.J. and Brookhart, S.M. (2011). Educational Assesment of Students. Boston: Pearson Education.
Nurwati, T. (2011). Peningkatan Aktivitas dan Hasil Belajar Mata Diklat Kelas XI Pemasaran SMK Negeri 02 Purworejo Semester Genap Tahun 2010/2011. Jurnal Ekonomi & Pendidikan. Vol. 7, No. 2, hlm 193-205.
Olde, C.V., Jong, T., Gijlers, H. (2013). Learning by Designing Instruction in the Context of Simulation-based Inquiry Learning. Journal of Educational Technology & Society, Vol.17, No.4, hlm 47-58.
Taylor, J. and Bilbrey, J. (2012). Effectiveness of inquiry based and teacher directed instruction in an Alabama elementary school. Journal of Instructional Pedagogies. Vol. 8, No. 9. Hlm 1-17.
Toyib, M. (2014). Pengembangan Bahan Ajar Kewirausahaan Berbasis Pendekatan Contextual Teaching and Learning di Program Studi Pendidikan Akuntansi FKIP Universitas PGRI Palembang Tahun 2014. Surakarta: Universitas Sebelas Maret.
Panjaitan, M.B., Nur, M. and Jatmiko, B. (2015). The Science Learning Model Based on Creative Inquiry Process to Increase Creative Thinking and Concept Comprehension of Junior High School Students. Jurnal Pendidikan Fisika Indonesia. Vol. 11, No. 1. Hal 8-22.
Pratomo, A., Sarwanto, Roemintoyo. 2018. The Development of Integrative Theme Based Instructional Materials Containing Characteristics Values of Fifth Grade Elementary Schools in Surakarta, Indonesia. International Journal of Educational Research Review. 3 (3), 39-46.
Pujiati. (2007). Pengembangan Bahan Ajar Praktikum Pengantar Akuntansi Untuk Mahasiswa Jurusan Akuntansi. Jurnal Ekonomi & Pendidikan. Vol. 4, No. 2. Hal 36-53.
O'Malley, J. M. and Pierce, L.V. (1996). Authentic Assessment for English Language Learning: Practical Approaches for Teachers. Redwood, New York: Addison-Wesley Publishing.
Paul, R. and Elder, L. 2005. The Miniature Guide to Critical Thinking ”Concepts & Tools”. California: The Foundation of Critical Thinking.
Puslitjaknov. (2008). Metode Penelitian Pengembangan. Departemen Pendidikan Nasional.
Rahman, A.N. (2012). Pengembangan Perangkat Pembelajaran Model Inkuiri Berpendekatan SETS Materi Kelarutan dan Hasilkali Kelarutan untuk Menumbuhkan Keterampilan Berpikir Kritis Dan Empati Siswa Terhadap Lingkungan. Journal of Educational Research and Evaluation. Vol. 1, No. 2, hlm 133-138.
Rahmayani, D.A, Prasetyo, Z.K., dan Hastuti, P.W.(2013). Upaya Peningkatan Aktivitas Belajar dan Keterampilan Proses IPA Melalui Inkuiri Terbimbing (Guided Inquiry) Pada Siswa Kelas VIII B di SMP Negeri 2 Lendah. Jurnal Pendidikan IPA. Vol. 2, No. 6, hlm1-7.
Ruggiero, V. R. (2009). Become a Critical Thinker. Boston: Houghton Mifflin Company.
Sanjaya, W. (2008). Strategi Pembelajaran : Berorientasi Standar proses Pendidikan. Jakarta: Kencana.
Sardiman. (2011). Interaksi dan Motivasi Belajar Mengajar. Jakarta: Raja Grafindo Persada.
Seven, M. A. (2013). Evaluation of Language Teaching Materials According to English Teachers’ Point of Views. International Journal of Academic Research. Vol.5, No. 5, hlm 210-220.
Sever, D., & Güven, M. (2014). Effect of Inquiry-based Learning Approach on Student Resistance in a Science and Technology Course. Educational Sciences: Theory & Practice. Vol. 14, no.4, hlm 1601-1605.
Siswanto, Cari, dan Sunarno, W. (2015). Pembelajaran Fisika Menggunakan Model Team Accelerated Instruction Melalui Metode Learning Cycle dan Hands on Activity dengan Memperhatikan Kemampuan Berpikir Kritis Siswa dan Interaksi Sosial. Jurnal llmiah Guru "COPE". Vol. 19, No. 01. Hal 79-86.
Sudrajat, A. (2014). Pembelajaran Inkuiri: Pengertian, Ciri-Ciri, Prinsip-Prinsip dan Langkah-Langkah. Diperoleh 12 Mei 2015 dari https://akhmadsudrajat.wordpress.com/2011/09/12/pembelajaran-inkuiri/.
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sutomo. (2009) . Peningkatan Prestasi Belajar Kompetensi Dasar Bangun Ruang Sisi Melengkung Melalui Penerapan Model Pembelajaran Inkuiri pada Siswa Kelas VIII di SMP Negeri 1 Ngrampal. Jurnal Penelitian Ilmu Pendidikan. Vol.2 , No.2 , hlm 153-165.
Sukmadinata, N.S. (2011). Metode Penelitian Pendidikan. Bandung: Remaja Rosdakarya.
Sugiyono.(2014). Metode Penelitian Pendidikan. Bandung : Alfabeta.
Trianto. (2009). Mendesain Model Pembelajaran Inovatif-Progresif (Konsep, Landasan, dan Implementasinya pada Kurikulum Tingkat Satuan Pendidikan). Jakarta: Kencana Pranada Media Group.
Uswatun, D.A. dan Rohaeti, E. (2015). Perangkat Pembelajaran IPA Berbasis Inkuiri untuk Meningkatkan Critical Thinking Skills dan Scientific Attitude Siswa. Jurnal Inovasi Pendidikan IPA. Vol. 1, No. 2, hlm 138 – 152.
Widodo, C. dan Jasmadi. (2008). Panduan Menyusun Bahan Ajar. Berbasis Kompetensi. Jakarta: PT Elex Media Kompetindo.
Winkel, W. (2007). Psikologi Pendidikan. Jakarta: Gramedia.
Yamin, M. (2008). Paradigma Pendidikan Kontruktivistik (Implementasi KTSP & UU No. 14 2005 tentang Guru dan Dosen). Jakarta: Gaung Persada.
Yamin, M. (2011). Paradigma Baru Pembelajaran. Jakarta: Gaung Persada.
Yamin, M. (2013). Strategi & Metode dalam Model Pembelajaran. Jakarta: G P Press.
DOI: http://dx.doi.org/10.18415/ijmmu.v6i5.1139
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.