D. Population and Sample
1. Population Population is a general area consisting of objects or subjects that have
certain qualities and characteristics determined by the researcher to be learned and then drawn conclusions Sugiyono, 2010:90. The population in
this study were all students of Grade XI Social Science Program or Ilmu Pengetahuan Sosial IPS at SMA Negeri 1 Cilacap academic year of
20132014, which consisted of 85 students that is divided into 4 classes. The number of population can be seen in the following table:
Table 1. Number of Population
No Grade Number of Student
1 XI IPS 1
20 students 2
XI IPS 2 22 students
3 XI IPS 3
22 students 4
XI IPS 4 21 students
Total 85 students
Source : Primary Data Processed 2. Sample
A technique used to conduct sampling in this research was non- probability sampling technique. Sugiyono 2010: 66 states that
nonprobability sampling is sampling technique that does not provide the equal opportunity for selected members of the population to be sampled.
The sample was selected using incidental sampling technique. It was a sampling technique based on coincidence, so anyone who incidentally met
the researcher was can be used as a sample, who is appropriate as a source
of data Sugiyono,2010: 67. The characteristics of the samples in this study were:
1. The students were actively involved in the teaching and learning process at schools that implement the moving class system.
2. Students who use the facilities provided in the Accounting classroom. 3. Students who participate in the Accounting Learning process
Sample is a part of the number and characteristics possessed by the population Sugiyono,2010: 62. Furthermore, the number of samples is
determined based on the for standar level error 1, 5 and 10. In the determining number sample table, if the number of population is 85 with
standard error level of 5, so the number of sample is 68. Thus, this study used a sample of 68 respondents.
E. Data Collection Technique
Data collection technique is method used to collect the necessary data. The data collection techniques that is used is by providing questionnaires.
Questionnaires are questions used to obtain information from the respondents within the meaning of statements about the things that heshe knows Arikunto,
2006: 151. The primary data obtained in this research is by providing a questionnaire to a number of respondents who serve as research samples. By the
questionnaire, researchers can obtain data from respondents efficiently.
F. Research Instruments
According to Sugiyono 2010: 149, research instrument is a research tool that is used in a research by using several methods. Specifically, all of these
phenomena are called research variables. Type of questionnaire used was a closed questionnaire that will be
equipped with alternative answers, so that the respondents would just choose the appropriate answers. In each of these variables measurement, a graduated
scale was used. Questionnaire equipped with 4 alternative answers so respondents can give a check mark or a cross × on the answers provided.
The score of each alternative answer is as follows.
Table 2. The Score of Positive and Negative Statements
Positive Statement Negative Statement
Alternative Answers Score
Alternative Answers Score
Sangat Setuju SS 4
Sangat Setuju SS 1
Setuju S 3
Setuju S 2
Tidak Setuju TS 2
Tidak Setuju TS 3
Sangat Tidak
Setuju STS
1 Sangat
Tidak Setuju
STS 4
With the following conditions : 1. Respondents will chose
“SS’’ if they think that their answers are in the percentage points of 76-100
2. Respondents will chose “S’’ if they think that their answers are in the
percentage points of 51-75 3. Respondents will chose
“TS’’ if they think that their answers are in the percentage points of 26-50
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