affective and psychomotor domains with the classical average of 90.56. The similarity of the research conducted by Herlina Permatasari with this
research lies in the learning model that is used. While the difference lies in the subject, object, time, and place of study.
C. Research Framework
The learning process in the classroom is a very important effort to help students in achieving the learning goals maximally. Based on the
background of the problem, it is known that the accounting learning activity in grade X Ak 3 is still low. It was proven by the fact that most of the
students in grade X Ak 3 do not pay attention to the teachers explanation. When given a task, only about 25 of students who are interested to present
their answers in front of the class. The lack of variation in the learning models that provides opportunities for students to work together in a group also
makes students interaction in the learning activity has not optimal. Accounting learning process in grade X Ak 3 SMK Negeri 1 Klaten is
still conventional. Teachers are still using methods of lectures in the learning process. Teachers often play an active role in the classroom when delivering
the learning material, this condition makes the students become passive and less enthusiastic in the learning process. Knowing this situation, the teachers
need to do the problem solving that can make an optimal learning atmosphere with implemented various models of learning centered on students. The
student’s learning activity is the things to be noticed in order to construct their knowledge, while the teacher is only as a facilitator.
Responding to this situation, one of the efforts used in the learning is by developing learning which emphasizes on the social interaction of students
in the classroom. One of the active and interactive learning models are cooperative learning model type Team Assisted Individualization TAI
because it involves all students to take an active role in the form of group consisting of 4-5 students. This learning model combines the advantages of
cooperative learning and individual learning which is designed to overcome the students learning difficulties, individually. This learning model is
implementing a peer guidance, where the students with high academic capability are responsible for the low academic capability. Learning is based
on group collaboration, in which each individual have the same responsibilities to achieve groups goals. The group discussion will create an
educational interaction where the students are actively involved in exchange their ideas, held a discussion, and work together to help each other in solving
the problems to achieve their success. After the implementation of cooperative learning models type Team Assisted Individualization TAI, the
students accounting learning activity is expected to increase.
D. Research Hypothesis
