THE DESIGN OF TEACHING MATERIALS OF ACCOUNTING DEPARTMENT BASED ON PBL AT STIE SULTAN AGUNG PEMATANGSIANTAR.

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THE DESIGN OF TEACHING MATERIALS

OF ACCOUNTING DEPARTMENT BASED

ON PBL AT STIE SULTAN AGUNG

PEMATANGSIANTAR

A Thesis

By:

HAIRANI

REG.NO.: 8106112007

Submitted to English Applied Linguistics Study Program

in Partial Fulfillment of the Requirements for the Degree of

Master of Humaniora

ENGLISH APPLIED LINGUISTICS DEPARTMENT

POSGRADUATE SCHOOL

UNIVERSITAS NEGERI MEDAN

2016

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ABSTRACT

Hairani. The Design of Teaching Materials of Accounting Department Based on PBL at STIE Sultan Agung Pematangsiantar, Faculty of Languages and Arts. A Thesis. Postgraduate Program, State University of Medan, 2016.

The objectives of this research and development study were to : (1) find out the appropriateness or compability of the existing teaching materials of accounting English used for the students right now, (2) find out teaching materials of accounting English should be needed to meet the students needs, (3) develop the teaching material of accounting English based on problem-based learning that meet the needs.

This research was adapted and modified from Borg & Gall’s (1983) research and development. The Research procedures consisted of : (1) Developing syllabus by analysing the existing syllabus based on need analysis, (2) Resulting new syllabus, (3) Developing the existing English materials, (4) Resulting new teaching materials based on PBL, (5) Revising the PBL teaching model, (6) Trying out in teaching using pre-test and post-test design, (7) Validating the new teaching material after pre test and post test. The data for evauation were conducted by applying evaluated questionaire which was given to the sample for try out comprising subjects, i.e (1) The third semester students of accounting study program , (2) The lecturers of accounting study program at STIE Sultan Agung Pematangsiantar, (3) The stake holders, (4) Expert of Education and ESP.

The research and development findings show : (1) Some topics of the new materials based on problem based learning have been used in the field testing, and the results show that there is a significant progress the students achieve, (2) Presentation trained the students to be more creative and active and have good teamwork in solving problems given by the lecture. It trains the students to be brave enough to express something in front of others and they make the students more confident in speaking English, it also ‘’forces’’ the students to use English in expressing what they want to say. This method is useful in the field work later, since in the real job field there should be teamwork, presentation as well as speaking in front of others. The result of the data analysis showed that : ) the teaching materials of accounting English of ESP I based on the syllabus and the material should be relevant to fulfil the students needs, and the appropriateness or compability of the existing teaching materials of accounting English used for the students should be the material that based on the problem learning model because it will encourage the students to speak more.

In conclusion, The Design of Teaching Materials of Accounting Department Based on PBL is quite good and interesting such as grouping the students into some in the presentation the topics taught could enrich the students’ horizons about what they did not know before. Thus, more teacing materials should be based on PBL to meet the students’needs in the work field later.

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ABSTRAK

Hairani. Desain Bahan Pengajaran Jurusan Akuntansi Berdasarkan PBL di STIE Sultan Agung Pematangsiantar, Fakultas Bahasa dan Seni.Tesis. Program Pascasarjana, Universitas Negeri Medan , 2016 .

Tujuan studi penelitian dan pengembangan ini adalah untuk : (1) mengetahui kesesuaian dari bahan ajar bahasa Inggris yang ada di jurusan akuntansi yang digunakan untuk siswa sekarang, (2) mengetahui bahan ajar bahasa Inggris yang diperlukan untuk memenuhi kebutuhan mahasiswa, (3) mengembangkan materi pengajaran bahasa Inggris untuk jurusan Akuntansi berdasarkan pembelajaran berbasis masalah yang memenuhi kebutuhan mahasiswa.

Penelitian ini diadaptasi dan dimodifikasi dari penelitian Borg & Gall (1983) dan pengembangan. Prosedur penelitian ini terdiri dari: (1) Mengembangkan silabus dengan menganalisis silabus yang ada berdasarkan analisis kebutuhan, (2) Hasil silabus baru, (3) Mengembangkan bahan ajar bahasa Inggris yang ada, (4) Hasil bahan ajar baru berdasarkan PBL, (5) Merevisi model pembelajaran PBL, (6) Uji coba dalam mengajar menggunakan pre-test dan post-test, (7) memvalidasi materi pengajaran baru setelah pre test dan post test. Data untuk evaluasi dilakukan dengan mengevaluasi kuesioner yang diberikan kepada sampel, yaitu (1) mahasiswa program studi akuntansi Semester ketiga, (2) dosen program studi akuntansi di STIE Sultan Agung Pematangsiantar, (3) stake holder, (4) Ahli Pendidikan dan ESP.

Temuan penelitian dan pengembangan menunjukkan: (1) Beberapa topik dari bahan baru berdasarkan pembelajaran berbasis masalah telah digunakan dalam pengujian lapangan, dan hasilnya menunjukkan bahwa ada kemajuan yang signifikan yang dicapai oleh mahasiswa, (2) Presentasi melatih siswa untuk lebih kreatif dan aktif serta memiliki kerja sama tim yang baik dalam memecahkan masalah yang diberikan dalam kuliah. Ini melatih mahasiswa menjadi cukup berani untuk mengekspresikan sesuatu di depan orang lain dan membuat mahsiswa lebih percaya diri dalam berbahasa Inggris, itu juga '' memaksa'' siswa untuk menggunakan bahasa Inggris dalam mengekspresikan apa yang ingin mereka katakan. Metode ini berguna dalam pekerjaan lapangan nanti, karena di bidang pekerjaan nyata harus ada kerja sama tim, presentasi serta berbicara di depan orang lain. Hasil pengolahan data menunjukkan bahwa: bahan pengajaran Bahasa Inggris akuntansi ESP I berdasarkan silabus dan materi harus relevan untuk memenuhi kebutuhan mahasiswa dan kesesuaian bahan ajar yang ada untuk bahasa Inggris akuntansi yang digunakan untuk mahasiswa harus didasarkan pada model pembelajaran berdasarkan masalah (PBL) karena akan mendorong siswa untuk lebih berani berbicara.

Kesimpulannya Perancangan Pengajaran Bahan Ajar berdasarkan PBL cukup baik dan menarik dalam presentasi topik yang diajarkan bisa memperkaya wawasan siswa tentang apa yang mereka tidak tahu sebelumnya. Jadi, bahan ajar harus lebih banyak didasarkan pada PBL untuk memenuhi kebutuhan mahasiswa di bidang pekerjaan nanti.

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ACKNOWLEDGEMENTS

I would like to thank, first,

Prof. Dr. Busmin Gurning, M.Pd

and Prof. Dr. Sumarsih, M.Pd,

who accepted to supervise this work

and who provided me with the necessary and keen criticism and

advice to conduct this research.

I am also indebted to Prof. Amrin Saragih, M.A., Ph. D., Dr.

Rahmad Hussein, M. Ed, and Dr. Anni Holila Pulungan, M. Hum

who have accepted to examine my thesis of Magister and to preside

the jury.

I would like to thank particularly the STIE Sultan Agung of

Accounting Department Semester III students and the language

lecturers who greatly helped me in completing the questionnaires.

My acknowledgements go also to all my friends and

colleagues that supported me all along this difficult period of my

research and writing.

I would mention a special thank to my beloved family for

their motivation and pray for my effort to complete this study.

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TABLE OF CONTENT

ABSTRACT ... i

ABSTRAK ... ii

ACKNOWLEDGEMENT ... iii

TABLE OF CONTENT ... iv

CHAPTER I INTRODUCTION 1.1 Background of the Research ...1

1.2 The Research Problem ...5

1.3 The Objective of the Study ...5

1.4 The Scope of the Study ...6

1.5 The Significance of the Study ...7

CHAPTER II REVIEW OF LITERATURE 2.1 English for Special Purposes (ESP) ...8

2.2 Needs Analysis ...12

2.3 Problem Based Learning (PBL) ...17

2.4 Learning Process in PBL ...24

2.5 Developing Speaking Through Problem-Based Learning ...28

2.6 Accounting English ...30

2.7 Designing ESP Material Based on PBL) ...34

2.8 Conceptual Frame work ...39

CHAPTER III RESEARCH METHODOLOGY 3.1 Research Setting ...42

3.2 Research Method ...42

3.3 The Steps or Procedure of Research & Development ...42

3.4 The Data Resources...44

3.5 The Instrument of Data Collection ...44

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CHAPTER IV DATA ANALYSIS AND MATERIAL DEVELOPMENT

4.1 Data Analysis ...46

4.2 Needs Analysis ...47

4.2.1 Developing Syllabus by Analyzing the Existing Syllabus Based on Needs Analysis ...47

1.2.2 Developing and Designing Materials of English of Specific Purpose (ESP) I Based on Problem Based Learning (PBL) ...53

4.2.3 The Evaluation and Needs Analysis ...54

4.2.4 The Evaluation of ESP I Teaching and Learning Process ...61

4.3 Validation of English for Accounting Students ...68

4.4 Try out of the Newly- Developed Materials ...71

4.5 Findings ...72

4.6 Discussions ...76

CHAPTER V CONCLUSION AND SUGGESTION 5.1 Conclusion ...82

5.2 Suggestion ...83

REFERENCES ...84

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CHAPTER I INTRODUCTION

1.1 Background of the Research

English has long been claimed as an international language for which it is commonly used as a means of communication among people across the globe. This is arguably possible since it can accommodate the development of technology with respect to vocabulary (lexical items) which other languages may not be able to do similarly, such as Indonesian which may not be able to coin new words when it comes to naming things in line with the advancement of technology. With this, English is also claimed to be the language of success in future job opportunities. Without a considerable mastery of English, it is hard to imagine how people can go international in their careers.

In response to the above phenomena, there is a tendency for educational institutions to equip the students with a good command of English. Some high schools have launched their bilingual education. Some universities also claim to target themselves at world class level. This is not bad at all if the universities, which are supposed to level themselves against international standards of education, offer English instructions which can really make the students master the four language skills especially in accordance with the needs of the university graduates.

According to economy faculty of Accounting Department in STIE Sultan Agung Pematangsiantar curriculum, there are activity plans that guide the students

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in getting some language skills which enable the students to use them as the early preparation in lives and its functions in the society. In other words, the language skills of the students have in class will be used in seeking the job in the future.

Speciﬁc language skills come from the selected texts which present special

vocabulary and show the richness of the language in that ﬁeld.

Principally, a real ESP course is meant that the curriculum should be built on the basis of a comprehensive needs analysis of the target students and the stakeholders, later including those who would possibly employ the graduates of the university. So, the way on how ESP should be designed to meet the specific needs including wants and necessities of the students in a specific field is very interesting and challenging. In this research, the researcher only focuses on the designing of English teaching materials for students of the Accounting Department.

Based on the curriculum of Accounting Department, the syllabus of English learning in Accounting Department should be basically focused in speaking skills. It is further stated in the curriculum that the general objectives of English teaching at Accounting Department are that the students supposed to posses the ability to use English for everyday communication, they must be able to engage a meaningful discussions in the class as well as in the job when they work. However, the fact is that the existing syllabus in Accounting Department of STIE Sultan Agung Pematangsiantar in Semester 3 are emphasized mostly in writing. Therefore, many of the students cannot communicate in English well. This will have impact to their work later.

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After doing a pre-survey to the students of accounting study program the ESP book they use, it is found that the book needs to be revised and developed so that it can meet the students’ need in the class and also in the job fields in the future. Then the pre-questionnaire given to find out the students’ skills in English, the result is that almost most of the students are still not proficient enough to speak in class by doing speaking class work activities.

Having analyzed the book used in Accounting Department in STIE Sultan Agung Pematangsiantar for semester 3 it is found that the English book used is general English not a book for ESP for accounting. From the book used in, most chapters deal with writing.

The problems here are the materials themselves; therefore whatever methods are used, the ability of accounting students in speaking plays a very important role in developing the book so that the more appropriate materials are used.

Since the job market needs speaking more than writing, therefore ESP book for accounting at STIE Sultan Agung needs to be developed so that the book revised later can accomodate the language skills needed by STIE Sultan Agung Accounting Study Program graduates. And the book must be adapted so that the topics may be very suitable with what the graduates’ needs in the future job.

In relation to the above statement, it is needed the teaching material and teaching model which accomodate the language skills for the students and educates students with a situation leads to a problem for them to solve. In this case the writer choose PBL (Problem-based learning) model. It is not just a way to get

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students to find a correct answer. Instead, students learn through the act of trying to solve the problem. They interpret the question, gather additional information, create possible solutions, evaluate options to find the best solutions, and then present their conclusions.

Deslie (1997: 10) shows the research done by the teachers who used this theory in some countries, showed that outside campus, university students build their knowledge and skills when they solved real problems or answered important questions, more than just abstract practices. Students make a greater attempt to understand and remember when they see connections between the material they study and their own lives. Students constantly ask why they need to study a subject or what use the information will be to them.

So, the teaching materials based on PBL answers these questions by placing learning in the context of real life. Students acquire new knowledge or skills to solve a problem or complete a task that is highly relevant to their lives. In short, the active processes of learning on PBL technique are required to be held on teaching and learning writing because PBL requires students to read and write research and analyze, and think and calculate, the problems frequently cut across disciplines and lend themselves to interdisciplinary courses. This shows students the connections between and among the subjects, helps them make greater sense of their schooling as a unified whole, and helps them use their knowledge of one field to increase their understanding of another. The design of teaching material based on problem based learning (PBL) is hoped can fulfill the Competency-Based English for Specific Purposes (ESP).

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Based on the above background, the research question that the current study is going to answer can be descriptively stated as: How is the design of teaching material based on PBL at Accounting Department in STIE Sultan Agung Pematangsiantar into Competency-Based English for Specific Purposes (ESP) teaching material? .

1.2 The Research Problems

However, in order to approach the problem systematically and to facilitate the process of analysis, the above research problems is further formulated and developed into the following questions:

1. How is the appropriateness or compability of the existing teaching materials and syllabus of accounting English used for the students in 2015?

2. What teaching materials of accounting English should be needed to meet the students of Accounting Department in STIE Sultan Agung Pematangsiantar needs?

3. How are the teaching material of accounting English developed based on problem-based learning to meet the needs of the students of Accounting Department in STIE Sultan Agung Pematangsiantar?

1.3 The Objectives of the Study

In connection with the problem statements s above, the objectives of this research are as follows.

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1. To find out the appropriateness or compability of the existing teaching materials and syllabus of accounting English used for the students in 2015.

2. To find out teaching materials of accounting English should be needed to meet the students of Accounting Department in STIE Sultan Agung Pematangsiantar needs.

3. To develop the syllabus and teaching material of accounting English based on problem-based learning that meet the needs of the students of Accounting Department in STIE Sultan Agung Pematangsiantar .

1.4 The Scope of the Study

In order to avoid wider but unspecific and not deep analysis, this study needs limitations which will give boundaries to it. They have, implicitly, been stated in the title, background and in the research questions themselves, but to get clearer description about the boundaries, they are then described as follows:

1. Adapting materials on the basis of PBL which fulfill the students’ needs.

2. English subject speaking applied in the syllabus is English for Specific Purposes; namely English for Economics, especially for Accounting Study Program.

3. The product of this study is the design of syllabus and teaching materials based on PBL at Accounting Department in STIE Sultan Agung Pematangsiantar semester III.

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1.5 The Significance of the Study

The findings of the study are expected to be useful theoretically and practically.

1. Theoretically, the findings can add up more horizons in theories of ESP.

2. Practically this research are useful:

- as a guide for ESP teachers in presenting materials based on PBL which is relevant to the students’ needs in relation to workplaces. It can also serve as an additional references and valuable information for future researchers.

- to raise their English proficiency in business settings as well as to prepare them for successful communication in their future profession. Since the Business English course runs parallel to those subject courses, students can relate their subject knowledge to the Business English context. For example, when students learn economics, e-commerce, and secretarial projects, and marketing, they relate those subjects with business English. By the end of the course, learners should be able to familiarize themselves with business terminology and write competently in English. For example, they should be capable of writing appropriate business letters, emails as well as a good resume.

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1.1Conclusions

The following are some conclusions of the research entitled “The Design

of Teaching Materials of Accounting Department Based on PBL at STIE Sultan Agung Pematangsiantar.

1. ESP is one of English courses taught at STIE Sultan Agung Pematangsiantar at accounting study program for semester 3 and 4. The existing learning materials (ESP) are mostly of General English (GE) because no specific terms relating to accounting study found. The Topics covered are letter writing, personal letter, invitation letter, apology letter, complaint letter, review the material/quiz, application letter, writing resume, reference letter, introduction to business letter, business letter block style, business letter simplified style, business letter modified block style (mostly deal with writing).

2. Since the learning materials are not pure ESP, the learning materials need to be developed. In order to develop the learning materials, needs analysis is done. The information is gained from some questionaire given to some parties, such as active students, the alumni, lecturers.

3. The new learning materials are developed based on needs analysis which is gained from the information obtained through questionaires. This learning material which are based on PBL is the the appropriateness or compability of

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the existing teaching materials of accounting English used for the students right now.

4. The students’ English level before taking ESP is intermediate. They also have

shown very positive attitude to English in general. Their motivation in learning is very high particularly in term of instrumental motivation. They also admitted that their weakest point is the speaking skill.

1.2Suggestions

In relation with the conclusion mentioned above, it is suggested that:

1. The existing materials should be related to what the students needs, it is specific English (ESP) for accounting students, not general English as it is now.

2. The existing materials should be developed based on the needs analysis found especially those which are related to speaking materials.

3. The materials teaching developed should be based on the problem-based learning in order to meet students’ needs in the fieldwork later and in addition it is advisable that the next research, with a broader scale, should be connection with some experimental teaching.

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Learning Classroom. In Poster at SWON Autonomy in a Connected World Conference, Open University Milton.

Ardhan, Wayan. (2002). Konsep Penelitian Pengembangan dalam bidang

Pendidikan dan PembelajaranMalang :Universitas Negeri Malang.

Barrows, H. S. (1988). The Tutorial Process. Springfield, IL: Southern Illinois University School of Medicine.

Barrows, H. S., & Tamblyn, R. M. (1980). Problem-based Learning–An

Approach to Medical Education. New York: Springer.

Beckett, G.H. & Slater, T. (2005). The project framework: a tool for language,

content, and skills integration. ELT Journal.59(2): 108-116. Oxford

University Press.

Blumenfeld, P. C. et.al. (1996). Learning with peers: From small group

cooperation to collaborative communities. Education Research, 25(8),

37-40.

Borg, W. R., & Gall, M. D., (2003). Educational research: An introduction (7th ed.). White Plains, NY: Longman.

Borg, W.R., and Gall, M.D. (1983). Educational Research.4th ed. New York:

Longman Inc.

Bradley-Levine, J., Berghoff, B., Seybold, J., Sever, R., Blackwell, S., & Smiley, A. (2010). What teachers and administrators “need to know” about

project-based learning implementation. Paper presented at the Annual Meeting of the American Educational Research Association. Denver,

Colorado. April, 2010.

Branda, L. A. (1990). Implementing problembased learning. Journal of Dental Education, 54(9)

Bridges, E. M., & Hallinger, P. (1995). Problembased learning in leadership development. Portland: University of Oregon. ERIC Clearinghouse on Educational management.

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Fried-Booth, Diana L. (2002). Project Work. (2nded.). New York: Oxford University Press.

Gatehouse, K. (2001). Key Issues in English for Specific Purposes (ESP)

Curriculum Development. The Internet TESL Journal,VII (10). Retrieved

February 20, 2015, from http://iteslj.org/Articles/Gatehouse-ESP.html. Gist, G.L. (1992). Problem-based learning: A new tool for environmental

health education. Journal of Environmental Health, 54(5), 8-13.

Hong, Jon-Chao & Chu Shao. (2005). PBL Conference 2005 fullpapers. Retrieved from http://www.lpt.fi/pblconference/full_papers/13-fullpapers.htm

Hmelo-Silver, C. E. (2000). Knowledge recycling: Crisscrossing the landscape of

educational psychology in a problem-based learning course for preserves teachers. Journal of Excellent Collaboration Teaching, 11, 41-56.

Hmelo-Silver, C. E. & Barrows, H.S. (2006). Goals and strategies of a

problem-based learning facilitator. The Interdisciplinary Journal of Problem-problem-based

Learning, 1(1), 21-39.

Hutchinson, Tom and Alan Waters. (1987). English for Specific Purposes: A

Learning Centered Approach. Cambridge University Press, Cambridge.

MacKay, W.F.(1978). Language Teaching Analysis. Longman, London.

Nunan, D. (1988). Principles for Designing Language Teaching Materials,

Guidelines, 10 (2), 1-24.

Royeen, C.B. (1995). A problem-based learning curriculum for occupational

therapy education. Journal of Occupational Therapy, 49(4), 338-346.

Schmidt, H. G. et.al. (1989). Explanatory models in the processing of science text:

The role of prior knowledge activation through small-group discussion.

Journal of Education Psychology, 81, 610-619

Stoller, F. (2006). Establishing a theoretical foundation for project-based

learning in second and foreign-language contexts. In G.H. Beckett & P.C.

Miller (Eds.), Project-based second and foreign language education: past, present, and future (pp.19-40). Greenwich, Connecticut: Information Age Publishing.

Thomas, J.W. (2000). A review of research on project-based learning. Retrieved April,2015,fromhttp://www.bobpearlman.org/BestPractices/PBL_Researc h.pdf.

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Torp, L., & Sage, S. (2002). Problems as Possibilities: Problem-Based Learning

for K-12 Education. (2ndEd.) ASCD: Alexandria.

Vygotsky, L. S. (1978). Mind in Society: The Development of Higher

Psychological Processes. Cambridge: Harvard University Press.

Zhang, G. (2002). Using Problem-based Learning and Cooperative Group

Leaarning. Retrieved from http://science.uniserve.

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1.5 The Significance of the Study

The findings of the study are expected to be useful theoretically and practically.

1. Theoretically, the findings can add up more horizons in theories of ESP.

2. Practically this research are useful:

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1.1Conclusions

The following are some conclusions of the research entitled “The Design of Teaching Materials of Accounting Department Based on PBL at STIE Sultan Agung Pematangsiantar.

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the existing teaching materials of accounting English used for the students right now.

4. The students’ English level before taking ESP is intermediate. They also have shown very positive attitude to English in general. Their motivation in learning is very high particularly in term of instrumental motivation. They also admitted that their weakest point is the speaking skill.

1.2Suggestions

In relation with the conclusion mentioned above, it is suggested that:

1. The existing materials should be related to what the students needs, it is specific English (ESP) for accounting students, not general English as it is now.

2. The existing materials should be developed based on the needs analysis found especially those which are related to speaking materials.

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Learning Classroom. In Poster at SWON Autonomy in a Connected World Conference, Open University Milton.

Ardhan, Wayan. (2002). Konsep Penelitian Pengembangan dalam bidang Pendidikan dan PembelajaranMalang :Universitas Negeri Malang. Barrows, H. S. (1988). The Tutorial Process. Springfield, IL: Southern Illinois

University School of Medicine.

Barrows, H. S., & Tamblyn, R. M. (1980). Problem-based Learning–An Approach to Medical Education. New York: Springer.

Beckett, G.H. & Slater, T. (2005). The project framework: a tool for language, content, and skills integration. ELT Journal.59(2): 108-116. Oxford University Press.

Blumenfeld, P. C. et.al. (1996). Learning with peers: From small group cooperation to collaborative communities. Education Research, 25(8), 37-40.

Borg, W. R., & Gall, M. D., (2003). Educational research: An introduction (7th ed.). White Plains, NY: Longman.

Borg, W.R., and Gall, M.D. (1983). Educational Research.4th ed. New York: Longman Inc.

Bradley-Levine, J., Berghoff, B., Seybold, J., Sever, R., Blackwell, S., & Smiley, A. (2010). What teachers and administrators “need to know” about project-based learning implementation. Paper presented at the Annual Meeting of the American Educational Research Association. Denver, Colorado. April, 2010.

Branda, L. A. (1990). Implementing problembased learning. Journal of Dental Education, 54(9)

Bridges, E. M., & Hallinger, P. (1995). Problembased learning in leadership development. Portland: University of Oregon. ERIC Clearinghouse on Educational management.

Deslie, Robert, (1997), How to Use Problem-Based Learning in the Classroom, Publisher: ASCD.

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Fried-Booth, Diana L. (2002). Project Work. (2nded.). New York: Oxford University Press.

Gatehouse, K. (2001). Key Issues in English for Specific Purposes (ESP) Curriculum Development. The Internet TESL Journal,VII (10). Retrieved February 20, 2015, from http://iteslj.org/Articles/Gatehouse-ESP.html. Gist, G.L. (1992). Problem-based learning: A new tool for environmental

health education. Journal of Environmental Health, 54(5), 8-13.

Hong, Jon-Chao & Chu Shao. (2005). PBL Conference 2005 fullpapers. Retrieved from http://www.lpt.fi/pblconference/full_papers/13-fullpapers.htm

Hmelo-Silver, C. E. (2000). Knowledge recycling: Crisscrossing the landscape of educational psychology in a problem-based learning course for preserves teachers. Journal of Excellent Collaboration Teaching, 11, 41-56.

Hmelo-Silver, C. E. & Barrows, H.S. (2006). Goals and strategies of a problem-based learning facilitator. The Interdisciplinary Journal of Problem-problem-based Learning, 1(1), 21-39.

Hutchinson, Tom and Alan Waters. (1987). English for Specific Purposes: A Learning Centered Approach. Cambridge University Press, Cambridge. MacKay, W.F.(1978). Language Teaching Analysis. Longman, London.

Nunan, D. (1988). Principles for Designing Language Teaching Materials, Guidelines, 10 (2), 1-24.

Royeen, C.B. (1995). A problem-based learning curriculum for occupational therapy education. Journal of Occupational Therapy, 49(4), 338-346. Schmidt, H. G. et.al. (1989). Explanatory models in the processing of science text:

The role of prior knowledge activation through small-group discussion. Journal of Education Psychology, 81, 610-619

Stoller, F. (2006). Establishing a theoretical foundation for project-based learning in second and foreign-language contexts. In G.H. Beckett & P.C. Miller (Eds.), Project-based second and foreign language education: past, present, and future (pp.19-40). Greenwich, Connecticut: Information Age Publishing.

Thomas, J.W. (2000). A review of research on project-based learning. Retrieved April,2015,fromhttp://www.bobpearlman.org/BestPractices/PBL_Researc h.pdf.

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Torp, L., & Sage, S. (2002). Problems as Possibilities: Problem-Based Learning for K-12 Education. (2ndEd.) ASCD: Alexandria.

Vygotsky, L. S. (1978). Mind in Society: The Development of Higher Psychological Processes. Cambridge: Harvard University Press.

Zhang, G. (2002). Using Problem-based Learning and Cooperative Group

Leaarning. Retrieved from http://science.uniserve.

THE DESIGN OF TEACHING MATERIALS OF ACCOUNTING DEPARTMENT BASED ON PBL AT STIE SULTAN AGUNG PEMATANGSIANTAR.