Description of Cycle I
                                                                                After  all  of  the  students  submit  their  answers,  teacher along  with  the  students  concluded  the  material  that  has  been
studied  and  advised  the  students  to  study  hard.  Learning activities closed with greeting by the teacher.
3 Observation
Observations  made  by  observe  and  record  things  done  by teachers  and  students  during  the  learning  process  with  learning
model type Jigsaw. It was observed the students learning activities. Observation was done by using observation sheet.
Based on observations on the actions of the first  cycle, it can be seen that the students seemed to have a better learning activity if
compared  with  their  activity  in  the  initial  conditions  before  the action  is  taken.  Students  look  more  active  in  group  discussions,
answering  questions  of  teachers  and  take  a  note  of  material  about Closing Journal Entries. It is indicates that the learning activities of
students has increased.
4 Reflection and Evaluation
Reflection  is  made  to  recall  things  that  are  done  during  the implementation  of  the  action.  Researchers  told  a  teacher  about
things that are deemed to be lacking, and the successes achieved in the cycle I. The successful implementation of the action on the first
cycle is shown by the students are more active if compared with the activity  before  the  action.  It  can  be  seen  from  the  activity  of
students  in  the  first  cycle  in  the  aspect  of  Paying  attention  to  the teacher’s explanation, Taking notes of the learning material, noting
accounting  material,  Having  empathy  to  their  team  members  who find  difficulties  in  understanding  the  material,  Asking  a  question
about  material  that  has  not  been  understood,  Answer  a  question either from the teacher or another friends in the discussion, Give his
opinion  in  the  discussion,  Respond  when  friends  argue  Presenting the  results  of  the  expert  group  discussions  in  the  original  group,
Participate in groups task, and Do the activities according the rules. Here  is  presented  a  summary  of  the  results  of  the  increase  of
students learning activities in cycle I. Table 6. Pecentage
of Students’ Learning Activities in Cycle I
No. Aspects of Students’ Learning Activites
1 Paying attention to the teacher’s explanation
70,83 2
Taking notes of the learning material 77,78
3 Having empathy to their team members who find
difficulties in understanding the material. 66,67
4 Asking a question about material that has not been
understood 68,06
5 Answer a question either from the teacher or
another friends in the discussion 72,92
6 Give his opinion in the discussion
70,83 7
Respond when friends argue 70,14
8 Presenting the results of the expert group
discussions in the original group 74,31
9 Participate in groups task
66,67 10  Do the activities according the rules
64,58
Average 70,28
Source: data processed 2015
Based on Table 6 above, it is  known that the highest  activity contained in the aspect Taking notes of the learning material that
is  equal  to  77,78.  While  the  lowest  activity  contained  on  the aspects  Do  the  activities  According  the  rules  that  is  equal  to
64,58.  Overall,  the  students  learning  activities  in  the  first  cycle have the average of 70,28. The more complete data can be seen in
the appendices. The  increase  in  students  activity  in  the  learning  process  also
has an impact on increasing students learning outcomes. The results of the tests on cycle I showed that there is an increase if compared
with  the  initial  score  prior  to  the  action.  It  can  be  seen  from  the score  obtained  by  the  student  after  the  teacher  gives  a  test
evaluation.  The  average  score,  the  highest  and  lowest  score  of students increased if compared to the score in the initial conditions.
Results of tests on cycle I show that from the 36 students, there are 22  students  38.89  who  have  the  score  of  100,  while  the
remaining  14  students  61.11  have  the  score  of  80.  The  more complete data can be seen in the appendices.
Based  on  the  observation  results  in  cycle  I,  the  successful implementation of the first cycle can be formulated as follows:
a The  percentage  of  student  learning  activities  has  increased  if
compared  with  the  percentage  of  learning  activities  before  the implementation of the action.
b Learning  outcomes  of  students  has  increased  if  compared  to
their learning outcomes before the action. In  addition,  based  on  the  observation,  the  weaknesses  of  the
implementation of the first cycle can be formulated as follows: a
Learning activities of students is still low in the aspect of having empathy  to  their  team  members  who  find  difficulties  in
understanding the material. b
Students’ learning activity is  still low in  the  aspect  of  asking a question about material that has not been understood.
c Students’ learning activity is still low in the aspect of participate
in groups task. d
Students’  learning  activity  is  still  low  in  the  aspect  of  do  the activities according the rules.
e The timing of the study is still lacking because the management
of time in each learning activity is less well implemented.
                