Table 10. Grating of Student Sheets Test
Competence Aspect
Indicators
1. Inventory
Financial Accounting
Cognitive 1. Students can explain and give conclusion
from the
definition of
inventory independently
2. Students can mention two types of
inventory accounting report and give the explanation
3. Students can mention different report
transaction on the perpetual and periodic system
4. Students can make inventory accounting
report using two methods
Ngalim Purwanto, 2013 said that the results of the assessment were presented in the form of numbers or letter grades. In this case,
there were educational institutions that using the numeric values with scale of 0 to 100, and there were using the value that figure it out by
scale of 0 to 10. In the essay cognitive assessment tests at that time, a technique that will be used with a scale of 0 to 10 with modification of
the three groups where assessment accordance to the research type, as shown in appendix.
H. Data Analysis Technique
1. Data sheets assessment for materials experts, media experts and
teachers, organized by the interval scale of 1 to 4. The data analysis assessment sheet used descriptive statistical analysis with the
following steps: a.
The first step was to find the average score of the product assessment.
The formula used is:
Information : X = the average score
Σx = total score per grid N = total grating
a. The average value of the total score of each component
obtained, converted into qualitative data such as product quality criteria.
Conversion guidelines were shown in Table 11. Table 11. Conversion Formulas Total Mean Score
Information: Mi
: ½ maximum ideal score + minimum ideal score SDi
: 16 maximum ideal score - minimum ideal score Actual
score x
: Total score
Source: Unton 1996: 96
Score Formulas
Category
4 x ≥Mi+1,5 SDi
Strongly Feasible 3
Mi + 1,5 SDi x ≥ Mi Feasible
2 Mi x ≥ Mi – 1,5 SDi
Unfeasible 1
x ≤ Mi – 1,5 SDi Strongly Unfeasible
1. Data of Assessment Student Learning Results
On student learning outcomes data pre-test and post- test would be analyzed using the gain test. Data analysis techniques
gain-test is by calculating the gain g
Hake 2012 After performing calculations using the formula above,
the value or score that showed how much improving student learning outcomes after using accounting dakon media during the
learning process. The values were then interpreted in category gain value criteria to get information for improving students’ learning
outcomes were classified as high-level, medium, or low. The interpretation was the value of the gain shown in Table 12.
Table 12. Criteria Gain Value
Value of Gain g Criteria
g 0,7 High
0,7 g 0,3 Middle
g 0,3 Low
Source: Hake 2012
49
CHAPTER IV RESULT OF DEVELOPMENT
A. Research Description
1. Description of Research Location
The research was conducted at SMK Negeri 2 Purworejo located in Semawunggalih, Kutoarjo, Central Java.
2. Description of Research Subject
The subject of the trial was the students of grade XI AK 4 the amount 32 students.
3. Description Time Research
The process of pre-research : August-September 2015
Research and development : January-February 2016
B. Result of Research and Development
The implementation of development research was conducted by four stages with the following details:
1. Defining Stage
The definition stage conducted by taking analysis in school based on observations and interviews where on 12
th
up to 13
th
August. The researcher conducted first observations correspondently. Practice Field Experience program PPL carried out the researcher to
hold an observation by looking at the condition of direct classroom teaching then conducted some interviews with teachers who handled
