2. Cooperative Learning Model Type Jigsaw
Cooperative learning is a variation of learning method where students work in small groups to help each other in learning the material.
In a cooperative classroom, students are expected to help each other and discuss about the knowledge that they know. Newly acquired knowledge
and complement their shortcomings. One of the type of Cooperative Learning Model is Jigsaw, where the
students are divided into heterogeneous small groups. Cooperative Learning Model type Jigsaw consists of 2 groups: a group of experts and
original groups. In the learning process using Type Jigsaw, each student in the group get each task to be solved by setting up expert groups
according to the number of questions pertaining to the student. After getting an answer from the discussion in the expert group, they returned
to the original group and discuss the results obtained from the expert group discussions.
E. Research Procedures
This research was conducted in the form of cycle. Each cycle consists of four components, namely planning, action, observation, and reflection in a
related spiral.
1. Cycle 1
a. Planning
Activities undertaken at the planning stage are as follows: 1
Prepare the lesson plan of the material arranging financial statements of trading companies that is taught in accordance with
the learning model used. Lesson plan compiled by researcher with the consideration of the accounting teacher. Lesson plan is useful
as the guide during teaching and learning process. 2
Prepare the observation sheet or field notes about students’ participation in the classroom.
3 Determination of restriction material provided. The material on
cycle 1 is the basic accounting equation. 4
Preparing for the questions of test thatwill be given in the end of the cycle. The questions prepared by researcher taking with the
consideration of the teacher. b.
Action This action was done by using a planning guide that has been
made, that is flexible and open to changes. The implementation of this learning model must be suitable with all plans in first step. Slavin in
the book of “Cooperative Learning, analysis of IPS Learning” translated by Etin Solihatin and Raharjo 2007: 4 stated that
Cooperative Learning is a learning model where the students learn and
