95 able to give an answer to the question by own mind without reading a
book, because the students are still not confident to deliver an idea with own mind. The students still confidently explained their ideas
with occasionally reading or viewing the contents of a book first. Table 24. Comparison of the Score Obtained by Students on Indicator D of Creative
Thinking Ability Cycle I to Cycle II
Score Indicator D of Creative Thinking Ability
Cycle I Cycle II
Differen ce
Explanation Amount
of Student
Amount of
Student 1
25 80,64
17 53,13
27,51 Amount of students
who obtain a score 1 decreased for
amount 27,51.
2 1
3,23 7
21,87 18,64
Amount of students who obtain a score 2
increased for amount 18,64.
3 5
16,13 8
25 8.87
Amount of students who obtain a score 3
increased for amount 8,87.
Total 31
100 32
100 Source: primer data Table 12 and Table 17
Based on the Table 24, the amount of students who obtain a score 1 decreased for amount 27,51 because an increasing amount of
students who are able to put forward the reason answer of question successfully answered by students during the learning process.
Amount of students who obtain a score 2 increased for amount 18,64 because the students are able to give reasons for the answer of the
question that successfully answered by the students, but has not been yet obtimal in explaining it. While on score 3, there is an increase for
96 amount 8,87 because the students are able to explain the reason
answer of the question maximaly and claerly. So, on indicator D there is an increase the students Creative Thinking Ability from the cycle I
to cycle II.
4. The Successful Action of the Students Creative Thinking Ability from Cycle I to Cycle II
The successful action in this research is when 75 of total students can achieve a score of observation result and Creative Thinking Ability
post-test at least 75. The students can be said achieved the successful action when an amount of observation result The observation result on
the cycle I and II in Appendix 1.17 and 2.15 pages 156 and 206 and the Creative Thinking Ability post-test at least get a mark of 75 The
post-test result on the cycle I and II in Appendix 1.19 and 2.17 pages 158 and 208. It is obtained from the Creative Thinking Ability
observation result of students during the taxation learning using Problem Based Learning Model and after answering the Creative
Thinking Ability post-test. So the successful action each cycle can be known after calculating
the score of observation result and the score of the Creative Thinking Ability post-test all students. Then calculate the average of the class.
The result will show has reached the criteria of successful action or not, show from how many students who get the minimum mark of 75.
97 The successful action each student on the cycle I and cycle II are
obtained by calculating total score of observation and Creative Thinking Ability post-test, based on the following formula The
calculation of Creative Thinking Ability successful action on the cycle I and II in Appendix 1.20 and 2.18 page 159 and 209:
N = +
X 100 Description:
N : mark of the successful action
R1 : total score from observation result
R2 : total score from post-test result
SM1 : maximum score ideal from observation
SM2 : maximum score ideal from post-test
100 : fixed number
There is table to describe the improvement of Creative Thinking Ability successful action of students class XI Accounting 2 at SMK
Negeri 1 Yogyakarta academic year 20162017 from the cycle I to cycle II:
Table 25. The Creative Thinking Ability Successful Action of Students Class XI Accounting 2 from Cycle I to Cycle II
No. Description
The Successful
Action Cycle I
The Successful
Action Cycle II
1 The
average of
score observation and post-test
52,01 76,43
2 Highest mark
87,5 91.67
3 Lowest mark
33,33 50
4 Students who achieve the
successful action 3
24 5
The percentage of students who achieve the successful
action 9,68
75 Source: primer data Table 14 and Table 19
98 Based on the Table 25, showed the average of score observation
and post-test on the cycle I for amount 52,01 become 76,43 after the implementation of cycle II. There are indicates an improvement the
Creative Thinking Ability from the cycle I to cycle II for amount 24,42. In terms of the amount of students who achieve the successful
action, on the cycle I from 31 students who attend in the class there are 3 students 9,68 who had been obtained a mark at least 75. After the
implementation on the cycle II from 32 students who attend in the class there are 24 students 75 had been obtained a mark at least 75.
Based on the explanation, the improvement of the average of score observation and post-test from the cycle I to cycle II can be seen in the
graphic chart bellow:
Figure 3. The Graphic Chart of Improvement the Average of Score Observation and Post-test from Cycle I to Cycle II
99 Based on the Figure 3, the average of score observation and post-test
on the cycle I for amount 52,01 becomes 76,43 after the implementation of cycle II. There are 24,42 improved from the cycle I
to cycle II. In terms of improving the students who achieve the criteria of
successful action can be seen in the graphic chart below:
Figure 4. The Graphic Chart of Improvement the Percentage of Students Who Achieve the Criteria of Successful Action
from Cycle I to Cycle II
Based on the Figure 4, there are an improve the percentage of students who achieved the criteria of successful action from the cycle I
to cycle II. On the cycle I, the students who achieved the criteria of successful action for amount 3 students or 9,68 reached a mark of
observation result and post-test at least 75. On the cycle II, the student who achieves the criteria of successful action for amount 24 students
100 or 75 reached a mark of observation result and post-test at least 75.
There is an improvement for amount 65,32. Accordance with the criteria of successful action in research
method, the implementation of Problem Based Learning Model can improve the Creative Thinking Ability of students class XI Accounting
2 on taxation subject when 75 of total students can achieve a score of observation result and Creative Thinking Ability post-test at least 75.
Anghileri in Beetlestone 2012: 29-30 explained that a creative approach has a real benefit for the development of student
mathematical ability. From the class action research, it is shown that through the creative approach is the Creative Thinking Ability has
benefit for the development of the students’ taxation ability class XI Accounting 2 to think creatively during the learning process by
implementation of Problem Based Learning Model. Can be concluded that the implementation of Problem Based Learning Model on taxation
subject has been able to improve the students’ Creative Thinking Ability in class XI Accounting 2 at SMK Negeri 1 Yogyakarta
academic year 20162017 based on the research result.
D. The Research Limitations
The implementation of Problem Based Learning Model to improve the Creative Thinking Ability of students class XI Accounting 2 in taxation
subject at SMK Negeri 1 Yogyakarta academic year 20162017 there are some limitations:
