1. Cycle 1
a. Planning
Activities undertaken at the planning stage are as follows: 1
Prepare the lesson plan of the material arranging financial statements of trading companies that is taught in accordance with
the learning model used. Lesson plan compiled by researcher with the consideration of the accounting teacher. Lesson plan is useful
as the guide during teaching and learning process. 2
Prepare the observation sheet or field notes about students’ participation in the classroom.
3 Determination of restriction material provided. The material on
cycle 1 is the basic accounting equation. 4
Preparing for the questions of test thatwill be given in the end of the cycle. The questions prepared by researcher taking with the
consideration of the teacher. b.
Action This action was done by using a planning guide that has been
made, that is flexible and open to changes. The implementation of this learning model must be suitable with all plans in first step. Slavin in
the book of “Cooperative Learning, analysis of IPS Learning” translated by Etin Solihatin and Raharjo 2007: 4 stated that
Cooperative Learning is a learning model where the students learn and
work in small groups collaboratively whose the members consist of 4 to 6 people, with the heterogeneous group structure.
The procedures of the action begins with the teacher opened the learning process by greeting, then divide the learning materia, the
teacher provides an introduction to the subject matter discussed in learning material for today. The teacher divides the students into five
groups each group consisting of 4-5 students heterogenly. The groups division based on the results of that test scores that have been
conducted before the implementation of cooperative learning model type Jigsaw, so in one group there is no buildup of the student group
who is not smart. The first part given to the first students, while second students will receive the second part and so on, then students
are asked to read or work on their part to form groups according to the number of tasks that they get expert group. In this activity, students
can mutually complete and interact with one another. They work together to study or work on the part, then each student back to their
home group and explain to the group about what he had learned to colleagues in other groups.
c. Observation
Observations carried out during the learning process in the class by using observation sheets that have made. Observations is used to
see how the Accounting Learning Activity during the implementation of Cooperative Learning Type Jigsaw.
d. Reflection
The data obtained from the observation sheet are analyzed and then do the reflection. Teacher and researcher reflecting back to the
actions that have been done before, by assessing the processes that occur, problems that arise, and all matters relating to the action taken.
After that, find solutions to solve the problems that may arise in order to plan improvements in the second cycle.
2. Cycle II
Cycle II is prepared after do the first cycle. The second cycle did to
fix the shortage of cycle I.
a. Planning
The planning of cycle II should pay the attention to the cycle I reflection result. Planning in cycle II including:
1 Prepare the lesson plan
2 Prepare the observation sheet
3 Determination of restriction material provided, namely basic
accounting equation. 4
Prepare the questions of the test. b.
Action The implementation of second cycle is basically the same as in
the first cycle. The teachers teach students using lesson plans that have been made. Students work on assignments together in an expert group
based on their number and then back to the original group to explain
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