3. Research conducted by Atik Fitriatun in 2013 entitled: “Analisis
Validitas Reliabilitas dan Butir Soal Latihan Ujian Nasional Ekonomi Akuntansi Kelas XII IPS MAN Mguwoharjo Tahun Ajaran 20122013
”. The results showed that: 1 Based on the validity, validity of the
empirical questions that have low criteria is 57,5 and a question that has a very low validity is 32,5 2 Based on the level of reliability, it
has a low reliability of 0,546. 3 Based on the level of difficulty, the question is pretty good for 52,5 included in the category of moderate
and a comparison between the level of difficulty of the question have a proportional approach. 4 based on the distinguishing power, the
excellent question is 2.5, good question is 27,5, and enough category of question at 40. 5 Based on the pattern of answer distributions, the
very good criteria is 25, good 37,5, and enough category is 30.
C. Research Framework
The activity of test item analysis were intended to determine the quality of the questions that have been made by the subject teacher Grade XII
Economic Accounting in SMA Banyumas, so teachers can take to develop the attitude to gain a good quality of questions, eliminate or revise questions that
are not qualified. The validity give a clear picture of the level of accuracy of a question that has been achieved well or otherwise. The validity regarded to
the concept that really assess what should be assessed. In other words, to see whether the test is valid, should be conducted a comparison of the learners’
scores obtained in tests with a score that is considered as the basic value.
There are two important elements in the validity of demonstrating a degree, there is a perfect, medium, low elements which is always associated with a
decision or a specific purpose. While good reliability will always show the same results when given to a group of students in different times. Items also
can be said to have a good items if the question is not too difficult or too easy, in other words the degree of distress is sufficient. Question with considerable
difficulty level will provide an opportunity for students who are less intelligent, but not too be too easy for students who are good. While
distinguishing power serves to determine the ability of students who are proficient and less proficient. Then the effectiveness of detractors or the
scatter response can be seen from the test results, students who are good will avoid detractors, while the less intelligent students will choose those
detractors, so the questions can be said have a good degree of answer distributions pattern. Therefore, the test item analysis used at the end of the
semester examination in Accounting Economy subject of Grade XII at SMA Banyumas. The results of this analysis will greatly help provide in-depth
information regarding the validity, reliability, distinguishing power, and the pattern of answer distribution.
This activity is useful to assist teachers in analyzing the questions in Odd Semester Final Examination at Accounting Economics Subject of Grade
XII IPS academic year of 20142015 are held in SMA Banyumas because the question is still have a questionable quality. A test results obtained from non-
quality problems certainly can not be a true reflection of the achievements of
learners. The activity of test item analysis will include the validity, reliability, distinguishing power, level of difficulty, and the pattern of answer
distribution. Test items analysis in Odd Semester Final Examination at Accounting Economics Subject of Grade XII IPS academic year of
20142015 is done after the test was held in mid-December 2014. The activity of test item analysis aimed to provide information to the teachers about the
quality of the questions used. Teachers can find out the real quality whether it is sufficient and can be used as a material consideration in decision making or
not, especially the decision to go to the next grade. In addition, teachers can develop and revise a question which is less good or not good.
D. Research Questions
