Research Design RESEARCH METHOD

40 and bring about changes in attitudes and knowladge with the cognitive processes involved in the subject matter of accounting. The activities that reflect the learning activity such as reading and understanding the learning materials, take notes of the materials given by teacher, listening the teacher’s explanation and make a group discussion, Actively in asking about the learning materials which are not yet understood, doing the assignment case independently, help other students who have difficulties in understanding the learning materials, enthusiasm to work together in group, responding to other students’ opinions during class discussion, Actively participate in group works that is doing in each step of learning implementation from each research cycle. 2. Cooperative Learning Model of Snowball Throwing Type Cooperative Learning Model of Snowball Throwing Type is a learning method that begins with the formation of a group representing a leader of the group to get the task from the teacher. And then, each student makes a question in a sheet of paper and rolls the paper into a ball shaped like. Finally, the student throws the ball to the other students that students receiving the balls have to answer the questions obtained. Thus, each member of the group has to be well prepared because in turns they have to answer the questions obtained in the ball. This learning method trains students to be more responsive to receive messages from other students in the form of snowballs made of paper, and deliver the message to their group members. 41

E. Data Collection Techniques

1. Observation Observation is a data collection technique which is carried out by conducting direct observation toward the research object and systematically recording the things being observed Suharsimi Arikunto, 2008:30. Observation is a method of data collection which is done deliberately by way of directly observing the object to be studied, namely students. Observations, in this study, are carried out with the aims of collecting the data on the students Accounting learning activities during the teaching and learning process by making use of Cooperative Learning Model of Snowball Throwing Type. 2. Questionnaire According to Sugiyono 2012: 199 questionnaire is a data collection technique which is done by giving a set of questions or written statements to be answered by some respondents. This questionnaire used to obtain data on students’ Accounting learning activities. By making use of the questionnaire in this study, the Accounting Learning Activity data can be obtained directly from the research, in this case are the students. Questionnaire in this study is in the form of statements used to determine students opinions about the use of Snowball Throwing method in improving the students’ Accounting learning activities.

F. Research Instruments 1. Observation Guidelines