DEVELOPING SPEAKING MATERIALS BASED ON PROBLEM-BASED LEARNING FOR ACCOUNTING STUDENTS OF POLMED.
A THESIS
DEVELOPING SPEAKING MATERIALS BASED ON PROBLEMBASED LEARNING FOR ACCOUNTING
STUDENTS OF POLMED
By:
SYAHRUDIN M
Registration Number: 809125019
ENGLISH APPLIED LINGUISTICS STUDY PROGRAM
POSTGRADUATE PROGRAM
STATE UNIVERSITY OF MEDAN
2015
A THESIS
DEVELOPING SPEAKING MATERIALS BASED ON PROBLEMBASED LEARNING FOR ACCOUNTING
STUDENTS OF POLMED
By:
SYAHRUDIN M
Registration Number: 809125019
ENGLISH APPLIED LINGUISTICS STUDY PROGRAM
POSTGRADUATE PROGRAM
STATE UNIVERSITY OF MEDAN
2015
A TTIESIS
DEVELOPING SPEAKING MATERIALS BASED ON PROBLEMACCOUNTING STUDENTS OF
- BASED LEARNING FORPOLMED
BY:
SYAHRUDIN M
Registration Number: 809 t250lq
English Applied Linguistics Study Prograni
Posfgreduefe School Sfate Universify o.f Meden
This thesis was cxamined on Thursday, December 4'or 2014 by the Board of
Examiners
Approved by
Adviser Commission
II
Adviser I
Adviser
NIP
NrP 19630s25 198803 2 016
19610425 198601 2 001
Acknowledged by:
The Head of English Applied
Linguistics Study Program
198601 1 001
198103 1 S02
L
This thesis was examined on Ilecember 4tur2014 by tle Board of Examiners
Board of Exrminers
l.
Prof. Dr. Lince Sihombing tLPd.
IIIP. 1961M2519E60r 2 001
Dr. Sri Minda Murni,IVLS.
NIP. 19630525 198803 2 016
Prof, Dn Busmin Gurning 1l[.Pd.
NrP.195Xr713 198601 I 00r
Prof, Amrin Saragih, Ilfi..&,, Ph.D,
NrP. 19550113 198203 I 002
Dn
I
IYy. Dirgeyasa, llfl.Hum
NrP. 1964{t422 199203 1 00r
ABSTRACT
Syahrudin M. Registration Number 809125019. Developing Speaking Materials Based on
Problem-based Learning for Accounting Students of Polmed. A Thesis. English Applied
Linguistics Study Program. Postgraduate School. State University of Medan. 2015.
ESP is a proper and necessary course taught for university students. ESP is supposedly
designed to meet students’ needs properly. The materials given should be relevant enough to
meets the learners’ needs. This research is aimed at finding out the objective condition of the
English learning materials for the fifth semester of accounting students of the State Polytechnic
of Medan/POLMED. The method used is Research and Development methodology which is
pioneered by Borg and Gall. A general questionnaire consists of 22 questions; a learningteaching prosess evaluation consists of 35 questions; the feasibility of developing learning
materials consistss of 26 questions; and a guide for interview answer sheets are various. All these
questionnaires are then given to some parties, such as active students, the alumni, the company,
and the lecturers in order to find the real students’ needs. After knowing the real needs of the
students, ESP I book is designed based on the needs analysis. The new learning materials is
reviewed and evaluated by some three experts in ESP and then the result of the review is
reviewed again. The newly-developed learning materials are tried out in class in order to find
out some weaknesses. Then it is revised again based on the input gained through the tryout of the
new learning materials.
Key words: needs analysis, ESP, development
i
ABSTRAK
Syahrudin M. Nomor Induk Mahasiswa 809125019. Developing Speaking Materials Based
on Problem-based Learning for Accounting Students of Polmed. A Thesis. English Applied
Linguistics Study Program. Postgraduate School. State University of Medan. 2015.
ESP merupakan suatu matakuliah yang diajarkan di tingkat universitas. ESP dirancang untuk
memenuhi kebutuhan ril mahasiswa. Matakuliah yang diajarkan seharusnya sesuai dengan
kebutuhan mahasiswa. Penelitian ini bertujuan untuk mengetahui keadaan sebenarnya
matakuliah bahasa Inggris untuk semester kelima mahasiswa Program Studi Akuntansi yang
diajarkan di Politeknik Negeri Medan. Metode yang dipergunakan adalah metode Riset dan
Pengembangan yang dikembangkan oleh Borg dan Gall. Angket umum terdiri dari 22
pertanyaan; angket proses evaluasi belajar mengajar terdiri dari 35 pertanyaan; angket kelayakan
pengembangan materi pengajaran terdiri dari 26 pertanyaan serta pedoman lembar jawaban
wawancara. Semua angket diberikan kepada beberapa pihak, yaitu mahasiswa aktif, alumni,
perusahaan dan dosen untuk mengetahui apa yang sebenarnya dibutuhkan siswa. Setelah
mengetahui kebutuhan mahasiswa, buku ESPpun dirancang berdasarkan analisis kebutuhan.
Materi pengajaran yang baru dievaluasi dan direview oleh para pakar ESP dan kemudian
hasilnya direview kembali. Bahan ajar yang baru dikembangkan dicoba di kelas untuk mencari
tahu kelemahannya. Baru kemudian buku tersebut direview kembali berdasarkan perolehan yang
didapat melalui tahap uji coba bahan ajar yang baru dikembangkan.
Kata kunci: analisis kebutuhan, ESP, pengembangan
ii
ACKNOWLEDGEMENTS
In the name of Allah, the Most Gracious and the Most Compassionate. We praise Him
and invoke His Choicest Blessings upon His Noblest Prophet, Muhammad Mustafa SAW peace and
blessing of Allah be on Him.
This thesis is mainly written as a partial fulfillment of the requirements for the Post
Graduate degree of Magister Humaniora from the State University of Medan.
The author wishes to express his gratitude and appreciation to his two advisors, Prof. Dr.
Lince Sihombing, M.Pd. and Dr. Sri Minda Murni, M.S. who have guided and supported him in
completing his study at English Applied Linguistics Study Program (LTBI). Without their welldesigned plan and meticulous review of the draft, this research would have been impossible.
The author is also grateful to Prof. Dr. Busmin Gurning, M.Pd., as the Head of English
Applied Linguistics Study Program as well as his examiner, and both Prof. Amrin Saragih, M.A.
Ph.D., and Dr. I Wy. Dirgeyasa, M.Hum. as the examiners. And he is also indebted to Dr. T.
Thyrhaya Zein, M.A. as the author’s mentor and friend, to all his colleagues and students for
their assistance and cooperation in performing this work.
The author’s deepest appreciation and love also go to his beloved wife, Siti Aisyah
Jambak, whose prayers are always accompanying him during the long traveling hours to the
university. He is also appreciative to his only daughter (Nisa Hamidah Kausar M), and his three
sons (Ihsan Ahmed Mustafa M, Abdul Ba’ariy Sy. M, and Fazl Baihaqi Ashar M) for their moral
iii
support. Of course, nothing would have been possible if it had not been for the love and support
from them all. Their patience and support have kept the author going this far and their love will
keep him going further. Insha Allah.
Medan, February 12th, 2015
The Writer,
Syahrudin M
Reg. No. 809125019
iv
TABLE OF CONTENTS
Page
ABSTRACT .......................................................................................................................
i
ABSTRAK..........................................................................................................................
ii
ACKNOWLEDGEMENTS ..............................................................................................
iii
TABLE OF CONTENTS ..................................................................................................
v
CHAPTER 1 : INTRODUCTION ...................................................................................
1
1.1 The Background of the Study ...............................................................
1
1.2 The Problems of the Study ...................................................................
5
1.3 The Objectives of the Study .................................................................
6
1.4 The Scope of the Study .........................................................................
6
1.5 The Significance of the Study...............................................................
7
CHAPTER 2 : REVIEW OF LITERATURE ................................................................
7
2.1 English for Specific Purposes (ESP) ....................................................
7
2.2 Branches of ESP ...................................................................................
11
2.3 Learning Materials ................................................................................
13
2.4 The Principle of Learning Materials Development ..............................
14
2.5 Factors Influencing ESP Teaching and Learning .................................
19
2.6 Speaking Skills .....................................................................................
21
2.7 Problem-Based Learning ......................................................................
25
2.8 Developing Speaking Materials Through Problem-Based Learning
26
2.9 Accounting English ..............................................................................
27
2.10 Needs Analysis ...................................................................................
32
2.11 Relevant Previous Studies ..................................................................
34
2.12 Conceptual Frameworks .....................................................................
36
v
CHAPTER 3 : RESEARCH METHODOLOGY ...........................................................
38
3.1 The Research Design ............................................................................
38
3.2 The Research Setting ............................................................................
40
3.3 The Data Sources ..................................................................................
40
3.4 The Instruments of Data Collection ......................................................
41
3.5 The Techniques of Data Analysis .........................................................
43
3.6 The Steps of Research & Development.................................................
43
CHAPTER 4 : MATERIAL DEVELOPMENT .............................................................
45
4.1. Analysis ...............................................................................................
45
4.2. Needs Analysis ....................................................................................
46
4.3. The Indentification of ESP Needs Analysis.........................................
46
4.4. The Existing Material of ESP I............................................................
52
4.5. The Syllabus and Material Development ............................................
55
4.6. Discussion............................................................................................
56
4.7. Materials Development.........................................................................
68
CHAPTER 5 : CONCLUSION AND SUGGESTION ...................................................
80
5.1. Conclusion ...........................................................................................
80
5.2. Suggestion............................................................................................
81
References
............................................................................................................
Appendices
............................................................................................................
v
CHAPTER 1
INTRODUCTION
1.1 The Background of the Study
The education development in Indonesia is not merely the responsibility of the Ministry
of Education and Culture, but it is also the responsibility of the society in building a strong
nation especially in globalized era and certainly this situation creates tougher challenges in the
workplace then.
The word education itself has been defined as a continuous and planned effort to
establish a study environment and education process so that students may actively develop their
potentials to gain the some achievements such as religious and spiritual levels, consciousness,
personality, intelligence, behavior and creativity for the establishment of a mighty country.
Education itself is broadly divided into two major parts, namely formal and non formal
education. Formal education comprises of first three levels, that is primary, secondary, and
tertiary educational level. In the second terms of level of education, this is divided into the other
levels, namely basic, middle and high levels of education. For basic and middle levels, schools in
Indonesia are run either by the government or private sector.
The Polytechnic Education system in Indonesia is part of the higher education system
consisting of universities, academies, colleges, institutes and polytechnics. Polytechnic education
is relatively recent with a first polytechnic established in 1976 and a further six in 1982. The
Government of Indonesia recognizes the importance of Technical and Vocational Education and
Training in enhancing the international competitiveness of the Indonesian industries and is
1
2
giving more focus on this development in relation to general education and until the year of 2010
there were 27 state polytechnics and 135 private polytechnics all over Indonesia .
Ideally, there must be a need to enlarge the capacity and improve the relevance and
quality of the polytechnic system to better respond to industrial and labour market needs and
business opportunities. For diploma III accounting graduates, they must possess hard skills called
technical skills (e.g. being able to know how to journal or to make a financial report) and soft
skills (e.g. being able to know how to talk to the manager or able to use English). This means
that the development of human resources is more oriented to the workplace and it becomes the
top priority.
On the other hand there are some criticisms directed nowadays to the Polytechnic
graduates saying that the industrialists assume that the skills of the students are not feasible to be
used and they are unable to keep pace with the technological advances.
Meanwhile, at the present moment the condition of economy of Indonesia tends to remain
stagnant though some say it is still moving but very slowly and therefore there seems too much
limitation of employment opportunities among the job seekers (graduates). These situations bring
about the very tough competition in order to get jobs. For the some new graduates, it is relatively
easy to get jobs. However, for some other graduates it is fairly difficult to get jobs since they are
not ready for the job because their expertise is not in accordance with the demand of the market.
According to the Information book of
curriculum are academic activity plans that
Politeknik Negeri Medan 2013, Politeknik
guide the students in getting
some skills or
knowledge which enable the students to use them as the early preparation in lives and its
3
functions in the society. In other words, the skills the students have in class will be of much use
in their everyday life including job fields later in the future.
Based on Politeknik syllabus, English learning in Polmed should be basically addressed
in speaking skills. It is further stated in the book that the general objectives of English teaching at
Accounting Department are that the students are supposed to possess the ability to use English
for everyday communication, namely they must be able to engage in meaningful discussions in
the classroom (now) as well as outside the classroom (in the office when they have jobs) and
therefore it is mostly needed in the interaction in the future in the field of work.
However, as a matter of fact, the aim of learning English in Polmed, especially in
semester five, is emphasized mostly in writing. Therefore, many Polmed students
cannot
communicate well in English. This will impact to their work later on. In order to improve the
quality of Polmed students dealing with English speaking skills, there must be radical changes in
many English materials, in this case ESP I book, a book which is specifically intended for the
students of accounting study programs (though it is not an ESP book).
After doing a preliminary survey on 20 students of accounting study program about the
ESP I book used, it is found that the book needs to be revised and developed so that they could
meet the students’ needs at present (in class) and in the future (the job fields) later. In addition, a
preliminary questionnaire was also given to find out students English skills. As a result, there is
a tendency that many students are still not proficient enough to speak in class by doing speaking
class work activities, let alone later at the workplaces.
4
Moreover, having analyzed the book used at Accounting Department of Politeknik
Negeri Medan for semester 5, it is found out that the English for Specific Purposes (ESP) used is
not a book of ESP for Accounting, but it is a book of General English.
Of all the 12 chapters found in the book, most chapters deal with writing (7 chapters, namely
Writing Paragraphs, Writing CV/Resume, Writing Letter of Reference, Letters of Application,
Responding to Feedback, Contracts, and Report Writing), 4 chapters deal with writing and
speaking (Understanding Instructions, Job Opening (Job Advertisements), Working Rules, and
Meetings), and only 1 chapter deals with speaking that is Job Interviews.
The problems raised 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 Polmed needs to be developed so that the book revised later can accommodate the
language skills needed by Polmed Accounting Study Program graduates.
Up to the present moment, there are some books dealing with specific English for
accounting, such as The language of accounting in English by Sandra Costinett, Special
English – Accounting by Roger Scott and Tony Adams, or Accounting for non-accounting
students by John R. Dyson. The first two books have been published for such a long time (both
books were first published in 1977) and of course some of the materials are not very up-to-date.
Since some contemporary issues in accounting rules and regulations change periodically, and
some topics cannot be found in those first two books, such as bankruptcy, liquidation, hence the
book needs to develop. The book Accounting for non-accounting students was published in
5
2010. However, the book must be adapted so that the topics may be very suitable with what the
Polmed graduates’ needs in the future job.
In an ESP language classroom, Problem-Based Learning is an active learning in which
students who work in a small group must identify what they already know and learn how to solve
a problem. The primary role of the instructor (teacher) is to facilitate group process and learning,
not to provide answers. Problem-Based Learning will encourage the students to work
cooperatively with others.
1.2 The Problems of the Study
Problems of the research here are related with the study of teaching and learning a
language -in this case, English for Specific Purposes for Accounting Study Program students.
The focus or relatedness of this is important since they are supposed to contribute to enrich the
views of teaching and learning a
language. Some of the problems of this research are as follows:
1. How are the existing speaking materials of accounting English used for Polmed students
right now?
2. What speaking materials of accounting English should be needed to meet the needs of
accounting students of Polmed?
3. How are the speaking materials of accounting English
developed based on problem-
based learning to meet the needs of accounting students of Polmed?
6
1.3 The Objectives of the Study
As afore-mentioned in the Problems of the Study above, the objectives of this study are:
1. To find out the existing speaking materials of accounting English used for Polmed
students right now.
2. To find out the needs of accounting students of Polmed pertinent to speaking materials
of accounting English.
3. To develop speaking materials of accounting English so that they can meet the needs of
accounting students of Polmed.
1.4 The Scope of the Study
This research will be limited in developing accounting English teaching materials for
Accounting Study Program at the State Polytechnics of Medan. The development covers specific
needs analysis of Polmed accounting students because it will be the basis of answering the
“what” and “how” ESP I speaking materials in connection with the teaching materials. ESP I
teaching materials are chosen since they are used for the students of the third year for
Accounting Study Program students. The present ESP book needs to be developed since many
topics are mostly focused on writing whereas in the real job fields later, many activities tend to
do in speaking rather than writing. The development will focus on the teaching of ESP for
vocational institution such as Politeknik Negeri Medan.
7
1.5 The Significance of the Study
The findings of this research are expected to elaborate and provide much information
about developing speaking materials either theoretically as well as practically for all those who
get involved in teaching and learning English, especially the teaching of ESP for Accounting.
Theoretically, the findings of this research may give the real situation of speaking
materials used for accounting students of Polmed and they will broaden and add what has been
found in the area of developing speaking materials of ESP and this may enrich body of
knowledge about problem-based learning.
Practically, first, these findings will be of immense sources of reference and information
for the students in order to enlarge and enrich their horizon about accounting English and
second, they are likely to give a very meaningful input to improve and develop ESP teaching
materials for the teachers, and last but not least, the findings of this research can benefit and be
the sources of information for the future researchers.
This research is the starting point that attempts to develop and design speaking materials
for accounting students of the State Polytechnics of Medan. In addition, this small scale research
may also help to solve problems of ESP teaching and learning for accounting students
particularly in the State Polytechnics of Medan and in Indonesia in general.
CHAPTER 5
CONCLUSION AND SUGGESTION
5.1. Conclusion
The following are some conclusions of the research entitled: “Developing Speaking
Materials Based on Problem-Based Learning for Accounting Students of POLMED”.
1. ESP is one of English courses taught at the State Polytechnic of Medan (Polmed) at
Accounting Study Program for semester five and six. The existing learning materials
(ESP I) are mostly of General English (GE) because there are no specific terms relating
to accounting study program found. The topics covered are Writing Paragraphs, Writing
CV/Resume, Writing Letter of Reference, Letters of Application, Responding to Feedback,
Contracts (mostly deal with writing) and Understanding Instructions, Job Opening (Job
Advertisements), Working Rules, Meetings and Interviews (deal with writing and speaking).
2. Most students who study ESP are aged between 19 up to 22 years. The education system
applied at Polmed is a package system, not credit system. 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
questionnaires given to some parties, such as active students, the alumni, lecturers, and
the company (the stakeholders as the users of Polmed graduates).
3. The new learning materials are developed based on needs analysis which is gained from
the information obtained through questionnaires. The new learning materials are then
evaluated or assessed by some experts, and after that they are revised in order to meet the
real students’ needs.
80
81
5.2. Suggestion
In relation with the conclusion mentioned above, it is suggested that:
1. the existing materials be related to what the students needs, namely specific English
(ESP) for accounting students, not General English as it is now
2. the existing materials be developed based on the needs analysis found especially
those which are related to speaking materials
3. the speaking materials developed should be based on the problem-based learning in
order to meet students’ needs in the field work later and in addition it is advisable that
the next research, with a broader scale, be conducted with some experimental
teaching and by so doing, the more precise and more appropriate research may be
hopefully made in the future.
References
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Bertaux, Daniel. 1981. From the life-history approach to the transformation of sociological
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sciences (pp.29-45). London: Sage.
Borg, W.R. & Gall, M.D. 1983. Educational Research: An Introduction. (4th Ed.). New York:
Pearson Education.
Brown, J. D. 1995. The elements of language curriculum: A systematic approach to program
development. New York: Heinle & Heinle.
Buku Informasi Tahun 2012 Politeknik Negeri Medan,2012. Medan: Penerbit Politeknik
Negeri Medan
Carver, D. 1983. Some propositions about ESP. The ESP Journal, 2, 131-137.
Christensen, David and David Rees. 2013. Communication Skills Needed by Entry Level
Accountants, retrieved September 4, 2013.
Costinett, Sandra. 1977. The language of accounting in English. New Jersey: Prentice Hall
Regents
Dudley-Evans, T., & St John, M.J. 1998. Developments in English for specific purposes- a
multi-disciplinary approach. Cambridge: Cambridge University Press.
Dyson, John R. 2010. Accounting for non-accounting students. Eighth edition. Harlow:
Pearson.
Frendo, Evan & Sean Mahoney. 2007. English for Accounting. Oxford: Oxford University
Press.
Harding, Keith. 2007. English for Specific Purposes. Oxford: Oxford University Press.
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Hyland, Ken (ed). 2006. English for Academic Purposes. New York: Routledge.
Lorenzo, F. 2005. Teaching English for specific purposes [online]. Available from
http//www.usingenglish.com/teachers/articles/teaching-english-for-specific-purposes-esp.html
[2009,May 5]
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DEVELOPING SPEAKING MATERIALS BASED ON PROBLEMBASED LEARNING FOR ACCOUNTING
STUDENTS OF POLMED
By:
SYAHRUDIN M
Registration Number: 809125019
ENGLISH APPLIED LINGUISTICS STUDY PROGRAM
POSTGRADUATE PROGRAM
STATE UNIVERSITY OF MEDAN
2015
A THESIS
DEVELOPING SPEAKING MATERIALS BASED ON PROBLEMBASED LEARNING FOR ACCOUNTING
STUDENTS OF POLMED
By:
SYAHRUDIN M
Registration Number: 809125019
ENGLISH APPLIED LINGUISTICS STUDY PROGRAM
POSTGRADUATE PROGRAM
STATE UNIVERSITY OF MEDAN
2015
A TTIESIS
DEVELOPING SPEAKING MATERIALS BASED ON PROBLEMACCOUNTING STUDENTS OF
- BASED LEARNING FORPOLMED
BY:
SYAHRUDIN M
Registration Number: 809 t250lq
English Applied Linguistics Study Prograni
Posfgreduefe School Sfate Universify o.f Meden
This thesis was cxamined on Thursday, December 4'or 2014 by the Board of
Examiners
Approved by
Adviser Commission
II
Adviser I
Adviser
NIP
NrP 19630s25 198803 2 016
19610425 198601 2 001
Acknowledged by:
The Head of English Applied
Linguistics Study Program
198601 1 001
198103 1 S02
L
This thesis was examined on Ilecember 4tur2014 by tle Board of Examiners
Board of Exrminers
l.
Prof. Dr. Lince Sihombing tLPd.
IIIP. 1961M2519E60r 2 001
Dr. Sri Minda Murni,IVLS.
NIP. 19630525 198803 2 016
Prof, Dn Busmin Gurning 1l[.Pd.
NrP.195Xr713 198601 I 00r
Prof, Amrin Saragih, Ilfi..&,, Ph.D,
NrP. 19550113 198203 I 002
Dn
I
IYy. Dirgeyasa, llfl.Hum
NrP. 1964{t422 199203 1 00r
ABSTRACT
Syahrudin M. Registration Number 809125019. Developing Speaking Materials Based on
Problem-based Learning for Accounting Students of Polmed. A Thesis. English Applied
Linguistics Study Program. Postgraduate School. State University of Medan. 2015.
ESP is a proper and necessary course taught for university students. ESP is supposedly
designed to meet students’ needs properly. The materials given should be relevant enough to
meets the learners’ needs. This research is aimed at finding out the objective condition of the
English learning materials for the fifth semester of accounting students of the State Polytechnic
of Medan/POLMED. The method used is Research and Development methodology which is
pioneered by Borg and Gall. A general questionnaire consists of 22 questions; a learningteaching prosess evaluation consists of 35 questions; the feasibility of developing learning
materials consistss of 26 questions; and a guide for interview answer sheets are various. All these
questionnaires are then given to some parties, such as active students, the alumni, the company,
and the lecturers in order to find the real students’ needs. After knowing the real needs of the
students, ESP I book is designed based on the needs analysis. The new learning materials is
reviewed and evaluated by some three experts in ESP and then the result of the review is
reviewed again. The newly-developed learning materials are tried out in class in order to find
out some weaknesses. Then it is revised again based on the input gained through the tryout of the
new learning materials.
Key words: needs analysis, ESP, development
i
ABSTRAK
Syahrudin M. Nomor Induk Mahasiswa 809125019. Developing Speaking Materials Based
on Problem-based Learning for Accounting Students of Polmed. A Thesis. English Applied
Linguistics Study Program. Postgraduate School. State University of Medan. 2015.
ESP merupakan suatu matakuliah yang diajarkan di tingkat universitas. ESP dirancang untuk
memenuhi kebutuhan ril mahasiswa. Matakuliah yang diajarkan seharusnya sesuai dengan
kebutuhan mahasiswa. Penelitian ini bertujuan untuk mengetahui keadaan sebenarnya
matakuliah bahasa Inggris untuk semester kelima mahasiswa Program Studi Akuntansi yang
diajarkan di Politeknik Negeri Medan. Metode yang dipergunakan adalah metode Riset dan
Pengembangan yang dikembangkan oleh Borg dan Gall. Angket umum terdiri dari 22
pertanyaan; angket proses evaluasi belajar mengajar terdiri dari 35 pertanyaan; angket kelayakan
pengembangan materi pengajaran terdiri dari 26 pertanyaan serta pedoman lembar jawaban
wawancara. Semua angket diberikan kepada beberapa pihak, yaitu mahasiswa aktif, alumni,
perusahaan dan dosen untuk mengetahui apa yang sebenarnya dibutuhkan siswa. Setelah
mengetahui kebutuhan mahasiswa, buku ESPpun dirancang berdasarkan analisis kebutuhan.
Materi pengajaran yang baru dievaluasi dan direview oleh para pakar ESP dan kemudian
hasilnya direview kembali. Bahan ajar yang baru dikembangkan dicoba di kelas untuk mencari
tahu kelemahannya. Baru kemudian buku tersebut direview kembali berdasarkan perolehan yang
didapat melalui tahap uji coba bahan ajar yang baru dikembangkan.
Kata kunci: analisis kebutuhan, ESP, pengembangan
ii
ACKNOWLEDGEMENTS
In the name of Allah, the Most Gracious and the Most Compassionate. We praise Him
and invoke His Choicest Blessings upon His Noblest Prophet, Muhammad Mustafa SAW peace and
blessing of Allah be on Him.
This thesis is mainly written as a partial fulfillment of the requirements for the Post
Graduate degree of Magister Humaniora from the State University of Medan.
The author wishes to express his gratitude and appreciation to his two advisors, Prof. Dr.
Lince Sihombing, M.Pd. and Dr. Sri Minda Murni, M.S. who have guided and supported him in
completing his study at English Applied Linguistics Study Program (LTBI). Without their welldesigned plan and meticulous review of the draft, this research would have been impossible.
The author is also grateful to Prof. Dr. Busmin Gurning, M.Pd., as the Head of English
Applied Linguistics Study Program as well as his examiner, and both Prof. Amrin Saragih, M.A.
Ph.D., and Dr. I Wy. Dirgeyasa, M.Hum. as the examiners. And he is also indebted to Dr. T.
Thyrhaya Zein, M.A. as the author’s mentor and friend, to all his colleagues and students for
their assistance and cooperation in performing this work.
The author’s deepest appreciation and love also go to his beloved wife, Siti Aisyah
Jambak, whose prayers are always accompanying him during the long traveling hours to the
university. He is also appreciative to his only daughter (Nisa Hamidah Kausar M), and his three
sons (Ihsan Ahmed Mustafa M, Abdul Ba’ariy Sy. M, and Fazl Baihaqi Ashar M) for their moral
iii
support. Of course, nothing would have been possible if it had not been for the love and support
from them all. Their patience and support have kept the author going this far and their love will
keep him going further. Insha Allah.
Medan, February 12th, 2015
The Writer,
Syahrudin M
Reg. No. 809125019
iv
TABLE OF CONTENTS
Page
ABSTRACT .......................................................................................................................
i
ABSTRAK..........................................................................................................................
ii
ACKNOWLEDGEMENTS ..............................................................................................
iii
TABLE OF CONTENTS ..................................................................................................
v
CHAPTER 1 : INTRODUCTION ...................................................................................
1
1.1 The Background of the Study ...............................................................
1
1.2 The Problems of the Study ...................................................................
5
1.3 The Objectives of the Study .................................................................
6
1.4 The Scope of the Study .........................................................................
6
1.5 The Significance of the Study...............................................................
7
CHAPTER 2 : REVIEW OF LITERATURE ................................................................
7
2.1 English for Specific Purposes (ESP) ....................................................
7
2.2 Branches of ESP ...................................................................................
11
2.3 Learning Materials ................................................................................
13
2.4 The Principle of Learning Materials Development ..............................
14
2.5 Factors Influencing ESP Teaching and Learning .................................
19
2.6 Speaking Skills .....................................................................................
21
2.7 Problem-Based Learning ......................................................................
25
2.8 Developing Speaking Materials Through Problem-Based Learning
26
2.9 Accounting English ..............................................................................
27
2.10 Needs Analysis ...................................................................................
32
2.11 Relevant Previous Studies ..................................................................
34
2.12 Conceptual Frameworks .....................................................................
36
v
CHAPTER 3 : RESEARCH METHODOLOGY ...........................................................
38
3.1 The Research Design ............................................................................
38
3.2 The Research Setting ............................................................................
40
3.3 The Data Sources ..................................................................................
40
3.4 The Instruments of Data Collection ......................................................
41
3.5 The Techniques of Data Analysis .........................................................
43
3.6 The Steps of Research & Development.................................................
43
CHAPTER 4 : MATERIAL DEVELOPMENT .............................................................
45
4.1. Analysis ...............................................................................................
45
4.2. Needs Analysis ....................................................................................
46
4.3. The Indentification of ESP Needs Analysis.........................................
46
4.4. The Existing Material of ESP I............................................................
52
4.5. The Syllabus and Material Development ............................................
55
4.6. Discussion............................................................................................
56
4.7. Materials Development.........................................................................
68
CHAPTER 5 : CONCLUSION AND SUGGESTION ...................................................
80
5.1. Conclusion ...........................................................................................
80
5.2. Suggestion............................................................................................
81
References
............................................................................................................
Appendices
............................................................................................................
v
CHAPTER 1
INTRODUCTION
1.1 The Background of the Study
The education development in Indonesia is not merely the responsibility of the Ministry
of Education and Culture, but it is also the responsibility of the society in building a strong
nation especially in globalized era and certainly this situation creates tougher challenges in the
workplace then.
The word education itself has been defined as a continuous and planned effort to
establish a study environment and education process so that students may actively develop their
potentials to gain the some achievements such as religious and spiritual levels, consciousness,
personality, intelligence, behavior and creativity for the establishment of a mighty country.
Education itself is broadly divided into two major parts, namely formal and non formal
education. Formal education comprises of first three levels, that is primary, secondary, and
tertiary educational level. In the second terms of level of education, this is divided into the other
levels, namely basic, middle and high levels of education. For basic and middle levels, schools in
Indonesia are run either by the government or private sector.
The Polytechnic Education system in Indonesia is part of the higher education system
consisting of universities, academies, colleges, institutes and polytechnics. Polytechnic education
is relatively recent with a first polytechnic established in 1976 and a further six in 1982. The
Government of Indonesia recognizes the importance of Technical and Vocational Education and
Training in enhancing the international competitiveness of the Indonesian industries and is
1
2
giving more focus on this development in relation to general education and until the year of 2010
there were 27 state polytechnics and 135 private polytechnics all over Indonesia .
Ideally, there must be a need to enlarge the capacity and improve the relevance and
quality of the polytechnic system to better respond to industrial and labour market needs and
business opportunities. For diploma III accounting graduates, they must possess hard skills called
technical skills (e.g. being able to know how to journal or to make a financial report) and soft
skills (e.g. being able to know how to talk to the manager or able to use English). This means
that the development of human resources is more oriented to the workplace and it becomes the
top priority.
On the other hand there are some criticisms directed nowadays to the Polytechnic
graduates saying that the industrialists assume that the skills of the students are not feasible to be
used and they are unable to keep pace with the technological advances.
Meanwhile, at the present moment the condition of economy of Indonesia tends to remain
stagnant though some say it is still moving but very slowly and therefore there seems too much
limitation of employment opportunities among the job seekers (graduates). These situations bring
about the very tough competition in order to get jobs. For the some new graduates, it is relatively
easy to get jobs. However, for some other graduates it is fairly difficult to get jobs since they are
not ready for the job because their expertise is not in accordance with the demand of the market.
According to the Information book of
curriculum are academic activity plans that
Politeknik Negeri Medan 2013, Politeknik
guide the students in getting
some skills or
knowledge which enable the students to use them as the early preparation in lives and its
3
functions in the society. In other words, the skills the students have in class will be of much use
in their everyday life including job fields later in the future.
Based on Politeknik syllabus, English learning in Polmed should be basically addressed
in speaking skills. It is further stated in the book that the general objectives of English teaching at
Accounting Department are that the students are supposed to possess the ability to use English
for everyday communication, namely they must be able to engage in meaningful discussions in
the classroom (now) as well as outside the classroom (in the office when they have jobs) and
therefore it is mostly needed in the interaction in the future in the field of work.
However, as a matter of fact, the aim of learning English in Polmed, especially in
semester five, is emphasized mostly in writing. Therefore, many Polmed students
cannot
communicate well in English. This will impact to their work later on. In order to improve the
quality of Polmed students dealing with English speaking skills, there must be radical changes in
many English materials, in this case ESP I book, a book which is specifically intended for the
students of accounting study programs (though it is not an ESP book).
After doing a preliminary survey on 20 students of accounting study program about the
ESP I book used, it is found that the book needs to be revised and developed so that they could
meet the students’ needs at present (in class) and in the future (the job fields) later. In addition, a
preliminary questionnaire was also given to find out students English skills. As a result, there is
a tendency that many students are still not proficient enough to speak in class by doing speaking
class work activities, let alone later at the workplaces.
4
Moreover, having analyzed the book used at Accounting Department of Politeknik
Negeri Medan for semester 5, it is found out that the English for Specific Purposes (ESP) used is
not a book of ESP for Accounting, but it is a book of General English.
Of all the 12 chapters found in the book, most chapters deal with writing (7 chapters, namely
Writing Paragraphs, Writing CV/Resume, Writing Letter of Reference, Letters of Application,
Responding to Feedback, Contracts, and Report Writing), 4 chapters deal with writing and
speaking (Understanding Instructions, Job Opening (Job Advertisements), Working Rules, and
Meetings), and only 1 chapter deals with speaking that is Job Interviews.
The problems raised 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 Polmed needs to be developed so that the book revised later can accommodate the
language skills needed by Polmed Accounting Study Program graduates.
Up to the present moment, there are some books dealing with specific English for
accounting, such as The language of accounting in English by Sandra Costinett, Special
English – Accounting by Roger Scott and Tony Adams, or Accounting for non-accounting
students by John R. Dyson. The first two books have been published for such a long time (both
books were first published in 1977) and of course some of the materials are not very up-to-date.
Since some contemporary issues in accounting rules and regulations change periodically, and
some topics cannot be found in those first two books, such as bankruptcy, liquidation, hence the
book needs to develop. The book Accounting for non-accounting students was published in
5
2010. However, the book must be adapted so that the topics may be very suitable with what the
Polmed graduates’ needs in the future job.
In an ESP language classroom, Problem-Based Learning is an active learning in which
students who work in a small group must identify what they already know and learn how to solve
a problem. The primary role of the instructor (teacher) is to facilitate group process and learning,
not to provide answers. Problem-Based Learning will encourage the students to work
cooperatively with others.
1.2 The Problems of the Study
Problems of the research here are related with the study of teaching and learning a
language -in this case, English for Specific Purposes for Accounting Study Program students.
The focus or relatedness of this is important since they are supposed to contribute to enrich the
views of teaching and learning a
language. Some of the problems of this research are as follows:
1. How are the existing speaking materials of accounting English used for Polmed students
right now?
2. What speaking materials of accounting English should be needed to meet the needs of
accounting students of Polmed?
3. How are the speaking materials of accounting English
developed based on problem-
based learning to meet the needs of accounting students of Polmed?
6
1.3 The Objectives of the Study
As afore-mentioned in the Problems of the Study above, the objectives of this study are:
1. To find out the existing speaking materials of accounting English used for Polmed
students right now.
2. To find out the needs of accounting students of Polmed pertinent to speaking materials
of accounting English.
3. To develop speaking materials of accounting English so that they can meet the needs of
accounting students of Polmed.
1.4 The Scope of the Study
This research will be limited in developing accounting English teaching materials for
Accounting Study Program at the State Polytechnics of Medan. The development covers specific
needs analysis of Polmed accounting students because it will be the basis of answering the
“what” and “how” ESP I speaking materials in connection with the teaching materials. ESP I
teaching materials are chosen since they are used for the students of the third year for
Accounting Study Program students. The present ESP book needs to be developed since many
topics are mostly focused on writing whereas in the real job fields later, many activities tend to
do in speaking rather than writing. The development will focus on the teaching of ESP for
vocational institution such as Politeknik Negeri Medan.
7
1.5 The Significance of the Study
The findings of this research are expected to elaborate and provide much information
about developing speaking materials either theoretically as well as practically for all those who
get involved in teaching and learning English, especially the teaching of ESP for Accounting.
Theoretically, the findings of this research may give the real situation of speaking
materials used for accounting students of Polmed and they will broaden and add what has been
found in the area of developing speaking materials of ESP and this may enrich body of
knowledge about problem-based learning.
Practically, first, these findings will be of immense sources of reference and information
for the students in order to enlarge and enrich their horizon about accounting English and
second, they are likely to give a very meaningful input to improve and develop ESP teaching
materials for the teachers, and last but not least, the findings of this research can benefit and be
the sources of information for the future researchers.
This research is the starting point that attempts to develop and design speaking materials
for accounting students of the State Polytechnics of Medan. In addition, this small scale research
may also help to solve problems of ESP teaching and learning for accounting students
particularly in the State Polytechnics of Medan and in Indonesia in general.
CHAPTER 5
CONCLUSION AND SUGGESTION
5.1. Conclusion
The following are some conclusions of the research entitled: “Developing Speaking
Materials Based on Problem-Based Learning for Accounting Students of POLMED”.
1. ESP is one of English courses taught at the State Polytechnic of Medan (Polmed) at
Accounting Study Program for semester five and six. The existing learning materials
(ESP I) are mostly of General English (GE) because there are no specific terms relating
to accounting study program found. The topics covered are Writing Paragraphs, Writing
CV/Resume, Writing Letter of Reference, Letters of Application, Responding to Feedback,
Contracts (mostly deal with writing) and Understanding Instructions, Job Opening (Job
Advertisements), Working Rules, Meetings and Interviews (deal with writing and speaking).
2. Most students who study ESP are aged between 19 up to 22 years. The education system
applied at Polmed is a package system, not credit system. 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
questionnaires given to some parties, such as active students, the alumni, lecturers, and
the company (the stakeholders as the users of Polmed graduates).
3. The new learning materials are developed based on needs analysis which is gained from
the information obtained through questionnaires. The new learning materials are then
evaluated or assessed by some experts, and after that they are revised in order to meet the
real students’ needs.
80
81
5.2. Suggestion
In relation with the conclusion mentioned above, it is suggested that:
1. the existing materials be related to what the students needs, namely specific English
(ESP) for accounting students, not General English as it is now
2. the existing materials be developed based on the needs analysis found especially
those which are related to speaking materials
3. the speaking materials developed should be based on the problem-based learning in
order to meet students’ needs in the field work later and in addition it is advisable that
the next research, with a broader scale, be conducted with some experimental
teaching and by so doing, the more precise and more appropriate research may be
hopefully made in the future.
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