MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR AKUNTANSI SISWA MELALUI PENERAPAN MODEL PEMBELAJARAN LEARNING CYCLE DI KELAS XI IPS3 SMAN 2 BANDAR SIMALUNGUN T.A 2012/ 2013.
ACKNOWLEDGEMENT
Praise and great gratitude to Almighty God submitted by the author to the
Lord Jesus Christ My Savior for blessings and help to complete this thesis on
time.
This thesis is arranged to fulfill the requirements for obtaining bachelor's
degree, in Accounting Education Study Program, Economics Faculty, State
University of Medan.
On this occasion with great humility, I would like to thank you to all of
those who have given me help and guidance so that this thesis can be finished.
Completion of writing of this thesis, the author would like to thank to:
1. Prof. Dr. Ibnu Hajar, M.Si. as the Rector of State University of Medan.
2. Drs. Kustoro Budiarta, M.E as the Dean of Economics Faculty.
3. Dr. Arwansayah, M.Si as the Head of Economics Education Department.
4. Dra. Effi Aswita Lubis,M.Pd, M.Si as the Head Accounting Education Study
Program.
5. My best gratitude to Dr. Dede Ruslan M.Si as my supervisor in completing
this thesis through the guidance and direction as well as the encouragement
that are very useful and helpful for the preparation and writing of this thesis.
6. Dr. Johnson. M.Si as the Secretary of Economics Education Department and
all the administration staffs of Economics Faculty that gave helping during
arrangement of thesis.
7. All lecturers in Economics Education Department, especially in Accounting
Education Study Program, thanks for the teaching during this time.
8. Thanks to the principal Drs. Belman Purba as the headmaster in SMA Negeri
2 Bandar Simalungun and also Mrs. Rosmalinda Sinaga, S.Pd as the
accounting teacher in my research, and all the teachers especially all
accounting teachers as well as the students in SMA Negeri 2 Bandar
Simalungun, especially in 3rd Social Science Grade 11th, the school where the
author did the research.
iii
9. The biggest thanks especially to my lovely mom R. Purba Girsang as the best
mom ever in this world and my lovely dad J. Tindaon who always pray,
encouraging, giving love and compassion, giving material I need, working
hard, always trying to do the best, to accompany me the day by day, support
me all the time and given a smile and happiness in my life. I love them just the
way they are so that I can finish my lecture although with the teardrop but
with advice from the most important peole in my life. I can survive and spirit
to face everything until today just because of them.
10. My sister Deni Astuti Tindaon, thanks to always support and company me
whenever I need her. My two brothers Juab Tindaon and Joyo Tindaon, great
thanks to them for their support through giving me spirit and material also. Do
not forget also to my great and lovely grandmother who always support me
and always give me advices that I really need, also thanks to my uncle, my
aunty, my nephews, my neighbours for their support until I can finished my
college as well all my families from father and mother and all the preceding
families thank you for everything you have given me.
11. Thanks so my greatest as well as close friends Nellaria Butar-butar, Paramitha
Sitorus and Nasrani Lumban Gaol (Princess Toba-toba members) who always
accompany and gather with me always together in any conditions for four
years since we are in the first semester. Also to my oldest, childhood best
friend ever Immanuel Marpaung and Sanita Sihotang thanks for the support
and always be with me, they are all really mean in my life.
12. I say thanks to all of my faith friends in IMAM (Ikatan Mahasiswa ADVENT
Medan) for always pray for me so I can finished this well. I can not mention
them one by one here but I alway remember and pray for them for all those
who support and pray for me. I do not forget also to say great thanks to my
faith family in my hometown or in Medan for always support and pray in
other I can finishe my thesis, my college well as well as get the good value.
Thanks for all. Jesus Christ loves us.
13. Wonderful thank for all my greatest friends in class B-Reguler 2009
Accounting Education that I can not mention their names one by one as well
iv
as the junior and senior in Economics Faculty and also A-Regular 2009, class
extent A and B thanks for your support. Love you all.
Final words, the author say thank you so much indeed for all for those who
I can not mentions the names. Hopefully this thesis can be useful for us and
become the input for the parties in need.
Medan,
July 2013
Susi Susanti Tindaon
Reg. Num 709141223
v
TABLE OF CONTENTS
SUPERVISOR APPROVAL SHEET
Page
ABSTRACT (ENG) ………………………………………………………….... i
ABSTRACT (IND) ………………………………………………………........
ii
ACKNOWLEDGEMENT ………………………………………………….... iii
TABLE OF CONTENTS …………………………………………………...... vi
LIST OF TABLE …………………………………………………………....... viii
LIST OF FIGURE ……………………………………………….................... ix
LIST OF APPENDICES ………………………………………………............ x
CHAPTER I. INTRODUCTION ................................................................... 1
1.1 The Background of the Study ........................................................... 1
1.2 The Identification of the Problems .................................................... 7
1.3 The Problem Formulation ................................................................. 8
1.4 The Problem Solving ....................................................................... 8
1.5 The Objectives of the Study ............................................................. 12
1.6 The Benefits of the Study ................................................................ 12
CHAPTER II. REVIEW OF LITERATURE . .......................................... .. 13
2.1 Theoretical Framework ...............................................................
13
2.1.1 Learning Activity ..............................................................
13
2.1.2 Study Result of Accounting ................................................
18
2.1.3 Learning Cycle Model ........................................................
23
2.2 Relevant Research .......................................................................
36
2.3 Thinking Framework .................................................................
38
2.4 The Action Hypothesis ..............................................................
40
CHAPTER III. RESEARCH METHOD .................................................
42
3.1 Location and Time of Research .................................................
42
3.2 Subject of Research ................................................................. ...
42
3.3 Object of Research ....................................................................
42
3.4 Operational definitions of Variables .............................................
42
3.5 Prosedure of Research ...............................................................
43
3.6 Data Collection Techniques .......................................................
49
3.7 Research Instrument ......................................................................
49
3.8 Data Analysis Techniques .............................................................
55
CHAPTER IV. RESULT AND DISCUSSION ........…...............................
61
4.1 Description of Data .........................................................................
61
4.2 Data Analysis Technique ...............................................................
65
4.2.1 Data Reduction .....................................................................
65
4.2.2 Presentation of Data ...............................................................
65
4.3 Data Analysis .................................................................................
75
4.3.1 First Cycle .............................................................................
75
4.3.2 Second Cycle ..........................................................................
87
CHAPTER V. CONCLUSIONS AND SUGGESTIONS ............................
94
5.1 Conclusion ......................................................................................
94
5.2 Suggestion .......................................................................................
95
REFERENCES
CURRICULUM VITAE
APPENDICES
vii
LIST OF TABLE
Table
Page
1. Table 1.1 Trend of Student’s Stuy Results ..................................................... 3
2. Table 2.1 The Phases of Learning Cycle Learning Model ........................... 34
3. Table 3.1 The Implementation of Action .................................................... 47
4. Table 3.2 The Observation Sheet of Student’s Activity .............................. 50
5. Table 3.3 The Observation Sheet of Teacher’s Activity .............................. 51
6. Table 4.1 The Result of Student’s Learning Activitiy .................... ......... .... 66
7. Table 4.2 Student’s Study Result ................................................... .............. 69
8. Table 4.3 The Result of t-test. ....................................................... .............. 74
viii
LIST OF FIGURE
Figure
Page
1. Figure 1.1 Chart of Student’s Study Result ................................................ 4
2. Figure 3.1 Classroom Action Research Cycle .............................................. 45
3. Figure 4.1 Chart of Student’s Learning Activity ............................ ............. 67
4. Figure 4.2 Chart of Student’s Study Result .................................. ............. 70
ix
LIST OF APPENDICES
1st Appendix Syllabus
2nd Appendix Lesson Plan
3rd Appendix The Calculation of Test Validity
4th Appendix The Calculation of Test Reliability
5th Appendix The Calculation of Accounting Study Result Discrimination Index
6th Appendix The Calculation of Accounting Study Result Difficulty Index
7th Appendix Research Instrument Before and After Item Analysis
8th Appendix Pretes and Posttest
9th Appendix Observation Sheet of Learning Activity in First Cycle
10th Appendix Observation Sheet of Learning Activity in Second Cycle
11th Appendix The Study Result of Pre test in First Cycle
12th Appendix The Study Result of First Post test in First Cycle
13th Appendix The Study Result of Second Post test in Second Cycle
14th Appendix The Enhancing of Learning Activity and Study Result
15th Appendix The Enhancing of Learning Activity
16th Appendix The Enhancing of Study Result
17th Appendix The List of T-Test
18th Appendix The List Value r from Product Moment
19th Appendix Documentation of Research
20st Appendix (Obervation Sheet of Teacher's Learning Activity)
21st Appendix The List Of Student’s Daily Test Value of Accounting Subject
x
94
CHAPTER V
CONCLUSIONS AND SUGGESTIONS
5.1
Conclusion
From the data and data analysis of research it can be concluded that:
1. By applying the implementation of Learning Cycle model based on the
observation results obtained that in the second cycle can enhance the
student’s learning activity. It is proven that there occured the enhancing of
student’s learning activity from 0 (0%) people in very good learning
activity category, 8 people (25%) are good category, 17 people (53.1%)
are good enough category, and 7 people (21.9%) enhanced being 10
people (31.3%) in very good activity category, 17 people (53.1%) in good
category, 5 people (15.6%) in good enough category, 0 people (0 %) in not
good category. It is declared that there is a positive enhancing between
first cycle up to second cycle.
2. By applying the implementation of Learning Cycle model proves that
there had been occured the enhancing of student’s accounting study result.
It is seen from the pre test that got with the average value is 48.41, and in
the first post test enhanced 17.79 point being 66.2. Because it still not
reached the average of classical completeness yet, it was necessary to
continue to the second cycle. In second cycle the average have enhanced
14 point to the average value being 80.2.
95
3. The calculation gained tcount = 3.09. The calculation ttable =2.00. By
comparing the tcount and ttable gained tcount>ttable namely 3.09>2.00. Thus, it
can be concluded that there is a positive significant difference in study
result intercycle
4. The calculation ttable for learning activity is 5.09. The calculation ttable
=2.00. By comparing the tcount and ttable gained tcount>ttable yaitu 5.09>2.00.
Thus, it can be concluded that there is significant difference in learning
activity intercycle
5.2
Suggestion
Based on the conclusion above, it is suggested several points that contents:
1. Especially for teachers of accounting subject in order to use the Learning
Cycle model as a variation of learning model in teaching and learning
process mainly for basic competence on preparing the financial statements
of service companies.
2. If the teachers want to use this model, the division should be submitted to
the student group itself, so students can participate more actively and
discuss within the group they made, so the more familiar groups both
inside and outside the group.
3. For further research, researchers may use the same title but with a longer
time with wider sources and different strategies as a comparative study of
the field of study especially on accounting subject.
Praise and great gratitude to Almighty God submitted by the author to the
Lord Jesus Christ My Savior for blessings and help to complete this thesis on
time.
This thesis is arranged to fulfill the requirements for obtaining bachelor's
degree, in Accounting Education Study Program, Economics Faculty, State
University of Medan.
On this occasion with great humility, I would like to thank you to all of
those who have given me help and guidance so that this thesis can be finished.
Completion of writing of this thesis, the author would like to thank to:
1. Prof. Dr. Ibnu Hajar, M.Si. as the Rector of State University of Medan.
2. Drs. Kustoro Budiarta, M.E as the Dean of Economics Faculty.
3. Dr. Arwansayah, M.Si as the Head of Economics Education Department.
4. Dra. Effi Aswita Lubis,M.Pd, M.Si as the Head Accounting Education Study
Program.
5. My best gratitude to Dr. Dede Ruslan M.Si as my supervisor in completing
this thesis through the guidance and direction as well as the encouragement
that are very useful and helpful for the preparation and writing of this thesis.
6. Dr. Johnson. M.Si as the Secretary of Economics Education Department and
all the administration staffs of Economics Faculty that gave helping during
arrangement of thesis.
7. All lecturers in Economics Education Department, especially in Accounting
Education Study Program, thanks for the teaching during this time.
8. Thanks to the principal Drs. Belman Purba as the headmaster in SMA Negeri
2 Bandar Simalungun and also Mrs. Rosmalinda Sinaga, S.Pd as the
accounting teacher in my research, and all the teachers especially all
accounting teachers as well as the students in SMA Negeri 2 Bandar
Simalungun, especially in 3rd Social Science Grade 11th, the school where the
author did the research.
iii
9. The biggest thanks especially to my lovely mom R. Purba Girsang as the best
mom ever in this world and my lovely dad J. Tindaon who always pray,
encouraging, giving love and compassion, giving material I need, working
hard, always trying to do the best, to accompany me the day by day, support
me all the time and given a smile and happiness in my life. I love them just the
way they are so that I can finish my lecture although with the teardrop but
with advice from the most important peole in my life. I can survive and spirit
to face everything until today just because of them.
10. My sister Deni Astuti Tindaon, thanks to always support and company me
whenever I need her. My two brothers Juab Tindaon and Joyo Tindaon, great
thanks to them for their support through giving me spirit and material also. Do
not forget also to my great and lovely grandmother who always support me
and always give me advices that I really need, also thanks to my uncle, my
aunty, my nephews, my neighbours for their support until I can finished my
college as well all my families from father and mother and all the preceding
families thank you for everything you have given me.
11. Thanks so my greatest as well as close friends Nellaria Butar-butar, Paramitha
Sitorus and Nasrani Lumban Gaol (Princess Toba-toba members) who always
accompany and gather with me always together in any conditions for four
years since we are in the first semester. Also to my oldest, childhood best
friend ever Immanuel Marpaung and Sanita Sihotang thanks for the support
and always be with me, they are all really mean in my life.
12. I say thanks to all of my faith friends in IMAM (Ikatan Mahasiswa ADVENT
Medan) for always pray for me so I can finished this well. I can not mention
them one by one here but I alway remember and pray for them for all those
who support and pray for me. I do not forget also to say great thanks to my
faith family in my hometown or in Medan for always support and pray in
other I can finishe my thesis, my college well as well as get the good value.
Thanks for all. Jesus Christ loves us.
13. Wonderful thank for all my greatest friends in class B-Reguler 2009
Accounting Education that I can not mention their names one by one as well
iv
as the junior and senior in Economics Faculty and also A-Regular 2009, class
extent A and B thanks for your support. Love you all.
Final words, the author say thank you so much indeed for all for those who
I can not mentions the names. Hopefully this thesis can be useful for us and
become the input for the parties in need.
Medan,
July 2013
Susi Susanti Tindaon
Reg. Num 709141223
v
TABLE OF CONTENTS
SUPERVISOR APPROVAL SHEET
Page
ABSTRACT (ENG) ………………………………………………………….... i
ABSTRACT (IND) ………………………………………………………........
ii
ACKNOWLEDGEMENT ………………………………………………….... iii
TABLE OF CONTENTS …………………………………………………...... vi
LIST OF TABLE …………………………………………………………....... viii
LIST OF FIGURE ……………………………………………….................... ix
LIST OF APPENDICES ………………………………………………............ x
CHAPTER I. INTRODUCTION ................................................................... 1
1.1 The Background of the Study ........................................................... 1
1.2 The Identification of the Problems .................................................... 7
1.3 The Problem Formulation ................................................................. 8
1.4 The Problem Solving ....................................................................... 8
1.5 The Objectives of the Study ............................................................. 12
1.6 The Benefits of the Study ................................................................ 12
CHAPTER II. REVIEW OF LITERATURE . .......................................... .. 13
2.1 Theoretical Framework ...............................................................
13
2.1.1 Learning Activity ..............................................................
13
2.1.2 Study Result of Accounting ................................................
18
2.1.3 Learning Cycle Model ........................................................
23
2.2 Relevant Research .......................................................................
36
2.3 Thinking Framework .................................................................
38
2.4 The Action Hypothesis ..............................................................
40
CHAPTER III. RESEARCH METHOD .................................................
42
3.1 Location and Time of Research .................................................
42
3.2 Subject of Research ................................................................. ...
42
3.3 Object of Research ....................................................................
42
3.4 Operational definitions of Variables .............................................
42
3.5 Prosedure of Research ...............................................................
43
3.6 Data Collection Techniques .......................................................
49
3.7 Research Instrument ......................................................................
49
3.8 Data Analysis Techniques .............................................................
55
CHAPTER IV. RESULT AND DISCUSSION ........…...............................
61
4.1 Description of Data .........................................................................
61
4.2 Data Analysis Technique ...............................................................
65
4.2.1 Data Reduction .....................................................................
65
4.2.2 Presentation of Data ...............................................................
65
4.3 Data Analysis .................................................................................
75
4.3.1 First Cycle .............................................................................
75
4.3.2 Second Cycle ..........................................................................
87
CHAPTER V. CONCLUSIONS AND SUGGESTIONS ............................
94
5.1 Conclusion ......................................................................................
94
5.2 Suggestion .......................................................................................
95
REFERENCES
CURRICULUM VITAE
APPENDICES
vii
LIST OF TABLE
Table
Page
1. Table 1.1 Trend of Student’s Stuy Results ..................................................... 3
2. Table 2.1 The Phases of Learning Cycle Learning Model ........................... 34
3. Table 3.1 The Implementation of Action .................................................... 47
4. Table 3.2 The Observation Sheet of Student’s Activity .............................. 50
5. Table 3.3 The Observation Sheet of Teacher’s Activity .............................. 51
6. Table 4.1 The Result of Student’s Learning Activitiy .................... ......... .... 66
7. Table 4.2 Student’s Study Result ................................................... .............. 69
8. Table 4.3 The Result of t-test. ....................................................... .............. 74
viii
LIST OF FIGURE
Figure
Page
1. Figure 1.1 Chart of Student’s Study Result ................................................ 4
2. Figure 3.1 Classroom Action Research Cycle .............................................. 45
3. Figure 4.1 Chart of Student’s Learning Activity ............................ ............. 67
4. Figure 4.2 Chart of Student’s Study Result .................................. ............. 70
ix
LIST OF APPENDICES
1st Appendix Syllabus
2nd Appendix Lesson Plan
3rd Appendix The Calculation of Test Validity
4th Appendix The Calculation of Test Reliability
5th Appendix The Calculation of Accounting Study Result Discrimination Index
6th Appendix The Calculation of Accounting Study Result Difficulty Index
7th Appendix Research Instrument Before and After Item Analysis
8th Appendix Pretes and Posttest
9th Appendix Observation Sheet of Learning Activity in First Cycle
10th Appendix Observation Sheet of Learning Activity in Second Cycle
11th Appendix The Study Result of Pre test in First Cycle
12th Appendix The Study Result of First Post test in First Cycle
13th Appendix The Study Result of Second Post test in Second Cycle
14th Appendix The Enhancing of Learning Activity and Study Result
15th Appendix The Enhancing of Learning Activity
16th Appendix The Enhancing of Study Result
17th Appendix The List of T-Test
18th Appendix The List Value r from Product Moment
19th Appendix Documentation of Research
20st Appendix (Obervation Sheet of Teacher's Learning Activity)
21st Appendix The List Of Student’s Daily Test Value of Accounting Subject
x
94
CHAPTER V
CONCLUSIONS AND SUGGESTIONS
5.1
Conclusion
From the data and data analysis of research it can be concluded that:
1. By applying the implementation of Learning Cycle model based on the
observation results obtained that in the second cycle can enhance the
student’s learning activity. It is proven that there occured the enhancing of
student’s learning activity from 0 (0%) people in very good learning
activity category, 8 people (25%) are good category, 17 people (53.1%)
are good enough category, and 7 people (21.9%) enhanced being 10
people (31.3%) in very good activity category, 17 people (53.1%) in good
category, 5 people (15.6%) in good enough category, 0 people (0 %) in not
good category. It is declared that there is a positive enhancing between
first cycle up to second cycle.
2. By applying the implementation of Learning Cycle model proves that
there had been occured the enhancing of student’s accounting study result.
It is seen from the pre test that got with the average value is 48.41, and in
the first post test enhanced 17.79 point being 66.2. Because it still not
reached the average of classical completeness yet, it was necessary to
continue to the second cycle. In second cycle the average have enhanced
14 point to the average value being 80.2.
95
3. The calculation gained tcount = 3.09. The calculation ttable =2.00. By
comparing the tcount and ttable gained tcount>ttable namely 3.09>2.00. Thus, it
can be concluded that there is a positive significant difference in study
result intercycle
4. The calculation ttable for learning activity is 5.09. The calculation ttable
=2.00. By comparing the tcount and ttable gained tcount>ttable yaitu 5.09>2.00.
Thus, it can be concluded that there is significant difference in learning
activity intercycle
5.2
Suggestion
Based on the conclusion above, it is suggested several points that contents:
1. Especially for teachers of accounting subject in order to use the Learning
Cycle model as a variation of learning model in teaching and learning
process mainly for basic competence on preparing the financial statements
of service companies.
2. If the teachers want to use this model, the division should be submitted to
the student group itself, so students can participate more actively and
discuss within the group they made, so the more familiar groups both
inside and outside the group.
3. For further research, researchers may use the same title but with a longer
time with wider sources and different strategies as a comparative study of
the field of study especially on accounting subject.