Designing a set of web-based english reading materials for accounting students in Sanata Dharma University Yogyakarta.

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vii ABSTRACT

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: English Language Education Study Program, Department of Language and Arts Education, Faculty of Teachers Training and Education, Sanata Dharma University.

Economic global development and IFRS (International Financial Reporting Standards) convergence in 2012 bring significant impacts on accounting and its world. Accountants have to master English reading skill considering that accounting activities are related to reading, analyzing, and serving financial statements. In fact, reading has not Indonesian habit yet, so that reading skill seems difficult to learn.

This study was an effort to design a set of English reading using media web that can be accessed through the internet. It is addressed to Accounting Students of Sanata Dharma and expectedly it motivates the students to keep them practicing reading.

There were two main problems discussed in this study. The first problem was related to how a set of web-based English reading materials for Accounting Students in Sanata Dharma University was designed. The second problem was concerned with the presentation of the designed materials.

To answer the first question, the writer employed ADDIE’s instructional design model developed by Patricia Rodger while applying research and development methodology. In developing materials, the writer underwent four major instructional design steps, i. e performing a need survey; identifying instructional goals, analyzing tasks, and writing assessment; choosing teaching strategies and instructional media; and doing evaluation and revision.

Based on need survey information, the writer identified instructional goals. They were standard competence, basic competence, learning objectives, indicators, learning activities, materials, and time allocation. The designed materials were hosted into web and evaluated by evaluator, i.e. English lecturer of Accounting Program and English Education Study Program Lecturer as final users. Evaluation and feedback from the users were used as the basis for revision. The evaluation from them was calculated and described using central tendency. The calculated data showed that the grand mean score was 3, 16 in the scale of 1 to 4. Based on the data, it can be concluded that the materials had been well developed, though several minor revisions taken

The revised materials and web were to answer the second question of this study. The materials were developed into eight units and each of them consisted of three activities. The materials are now available online and can be accessed on


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viii

Finally, the writer hopes that this study will bring benefits to the students to motivate them in reading and to develop their reading skill. It will be also Accounting lecturer’s references in choosing an alternative media to develop reading materials.


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ix ABSTRAK

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: Program Studi Pendidikan Bahasa Inggris, Jurusan Pendidikan Bahasa dan Seni, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sanata Dharma.

Perkembangan ekonomi global and konvergensi IFRS (International Financial Reporting Standards) tahun 2012 membawa dampak yang signifikan bagi akuntansi dan dunianya. Dalam rangka mengikuti perkembangan tersebut, mahasiswa dituntut untuk menguasai kemampuan membaca Bahasa Inggris mengingat kegiatan akuntan berkaitan erat dengan laporan keuangan- membaca, menganalisis, dan menyajikan. Sayangnya, membaca bukan merupakan kebiasaan, bahkan budaya bagi mahasiswa sehingga seringkali kemampuan membaca dianggap sulit untuk dipelajari karena tidak menariknya media maupun motivasi yang kurang.

Penelitian ini merupakan suatu usaha untuk menyusun seperangkat materi membaca menggunakan fasilitas website yang dapat diakses melalui internet yang ditujukan kepada mahasiswa Akuntansi Universitas Sanata Dharma sehingga diharapkan dapat meningkatkan kemampuan membaca dan memotivasi mereka untuk terus melatih kemampuan membaca.

Terdapat dua permasalahan yang akan didiskusikan dalam penelitian ini. Pertama berkaitan dengan bagaimana materi membaca Bahasa Inggris yang disajikan melalui website disusun. Masalah kedua berkaitan dengan penyajian materi yang telah disusun.

Untuk menjawab permasalahan pertama, penulis menggunakan model perancangan instruksional ADDIE yang kemudian dikembangan oleh Patricia Rodger. Dalam penelitian ini, terdapat empat langkah perancangan instruksional yang diikuti, yaitu: melakukan analisis kebutuhan; mengidentifikasikan tujuan instruksional dan mendesain materi; menentukan strategi pembelajaran dan media instruksional; dan melakukan evaluasi dan revisi. Dalam penelitian ini penulis juga menerapkan metodologi penelitian yang dirancang oleh Borg and Gall, yaitu metode Penelitian dan Pengembangan.

Informasi yang didapat dari survei kebutuhan mahasiswa digunakan sebagai landasan dalam perancangan materi. Kemudian, penulis merumuskan standar kompetensi, kompetensi dasar, tujuan pembelajaran , indicator, kegiatan pembelajaran, materi, alokasi waktu yang terangkum dalam Silabus. Materi yang telah dirancang kemudian dinaikkan ke situs yang kemudian dievaluasi oleh dosen bahasa Inggris Jurusan Akuntansi dan dosen Pendidikan Bahasa Inggris sebagai pengguna akhir. Evaluasi dan umpan balik yang diperoleh dari pengguna website tersebut kemudian dijadikan acuan revisi. Data yang telah dihitung dan diolah menunjukkan bahwa nilai rata-rata total adalah 3,16 dalam skala 1 sampai 4. Berdasarkan data tersebut, dapat disimpulkan bahwa materi telah disusun dan dikembangkan dengan baik meskipun revisi masih perlu dilakukan.


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x

Penyajian akhir dari website yang telah direvisi merupakan jawaban dari permasalahan yang kedua. Materi yang telah disusun terdiri dari delapan unit dan tiap unit terdiri dari tiga bagian. Materi membaca dapat diakses melalui

http://www.efa.lisadian.com

Akhirnya, kiranya penelitian ini bermanfaat bagi para mahasiswa sehingga terus termotivasi untuk membaca dan bagi dosen dapat dijadikan acuan untuk pengembangan media dalam menyajikan materi membaca.


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DESIGNING A SET OF WEB-BASED ENGLISH

READING MATERIALS FOR ACCOUNTING STUDENTS

IN SANATA DHARMA UNIVERSITY YOGYAKARTA

A Thesis

Presented as Partial Fulfillment of the Requirements to Obtain the Sarjana Pendidikan Degree

in English Language Education

By:

Elisabet Dian Premanasari Student Number : 031214110

ENGLISH LANGUAGE EDUCATION STUDY PROGRAM

DEPARTMENT OF LANGUAGE AND ARTS EDUCATION

FACULTY OF TEACHERS TRAINING AND EDUCATION

SANATA DHARMA UNIVERSITY

YOGYAKARTA


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i

DESIGNING A SET OF WEB-BASED ENGLISH

READING MATERIALS FOR ACCOUNTING STUDENTS

IN SANATA DHARMA UNIVERSITY YOGYAKARTA

A Thesis

Presented as Partial Fulfillment of the Requirements to Obtain the Sarjana Pendidikan Degree

in English Language Education

By:

Elisabet Dian Premanasari Student Number: 031214110

ENGLISH LANGUAGE EDUCATION STUDY PROGRAM

DEPARTMENT OF LANGUAGE AND ARTS EDUCATION

FACULTY OF TEACHERS TRAINING AND EDUCATION

SANATA DHARMA UNIVERSITY

YOGYAKARTA


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iv Lately,

I’ve been walking in circles, watching, and waiting for something.. I’ve been walking in the shadow for my time..

I’ve been searching, I’ve been living for tomorrows all my life..


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vii ABSTRACT

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: English Language Education Study Program, Department of Language and Arts Education, Faculty of Teachers Training and Education, Sanata Dharma University.

Economic global development and IFRS (International Financial Reporting Standards) convergence in 2012 bring significant impacts on accounting and its world. Accountants have to master English reading skill considering that accounting activities are related to reading, analyzing, and serving financial statements. In fact, reading has not Indonesian habit yet, so that reading skill seems difficult to learn.

This study was an effort to design a set of English reading using media web that can be accessed through the internet. It is addressed to Accounting Students of Sanata Dharma and expectedly it motivates the students to keep them practicing reading.

There were two main problems discussed in this study. The first problem was related to how a set of web-based English reading materials for Accounting Students in Sanata Dharma University was designed. The second problem was concerned with the presentation of the designed materials.

To answer the first question, the writer employed ADDIE’s instructional design model developed by Patricia Rodger while applying research and development methodology. In developing materials, the writer underwent four major instructional design steps, i. e performing a need survey; identifying instructional goals, analyzing tasks, and writing assessment; choosing teaching strategies and instructional media; and doing evaluation and revision.

Based on need survey information, the writer identified instructional goals. They were standard competence, basic competence, learning objectives, indicators, learning activities, materials, and time allocation. The designed materials were hosted into web and evaluated by evaluator, i.e. English lecturer of Accounting Program and English Education Study Program Lecturer as final users. Evaluation and feedback from the users were used as the basis for revision. The evaluation from them was calculated and described using central tendency. The calculated data showed that the grand mean score was 3, 16 in the scale of 1 to 4. Based on the data, it can be concluded that the materials had been well developed, though several minor revisions taken

The revised materials and web were to answer the second question of this study. The materials were developed into eight units and each of them consisted of three activities. The materials are now available online and can be accessed on


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viii

Finally, the writer hopes that this study will bring benefits to the students to motivate them in reading and to develop their reading skill. It will be also Accounting lecturer’s references in choosing an alternative media to develop reading materials.


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ix ABSTRAK

Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: Program Studi Pendidikan Bahasa Inggris, Jurusan Pendidikan Bahasa dan Seni, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sanata Dharma.

Perkembangan ekonomi global and konvergensi IFRS (International Financial Reporting Standards) tahun 2012 membawa dampak yang signifikan bagi akuntansi dan dunianya. Dalam rangka mengikuti perkembangan tersebut, mahasiswa dituntut untuk menguasai kemampuan membaca Bahasa Inggris mengingat kegiatan akuntan berkaitan erat dengan laporan keuangan- membaca, menganalisis, dan menyajikan. Sayangnya, membaca bukan merupakan kebiasaan, bahkan budaya bagi mahasiswa sehingga seringkali kemampuan membaca dianggap sulit untuk dipelajari karena tidak menariknya media maupun motivasi yang kurang.

Penelitian ini merupakan suatu usaha untuk menyusun seperangkat materi membaca menggunakan fasilitas website yang dapat diakses melalui internet yang ditujukan kepada mahasiswa Akuntansi Universitas Sanata Dharma sehingga diharapkan dapat meningkatkan kemampuan membaca dan memotivasi mereka untuk terus melatih kemampuan membaca.

Terdapat dua permasalahan yang akan didiskusikan dalam penelitian ini. Pertama berkaitan dengan bagaimana materi membaca Bahasa Inggris yang disajikan melalui website disusun. Masalah kedua berkaitan dengan penyajian materi yang telah disusun.

Untuk menjawab permasalahan pertama, penulis menggunakan model perancangan instruksional ADDIE yang kemudian dikembangan oleh Patricia Rodger. Dalam penelitian ini, terdapat empat langkah perancangan instruksional yang diikuti, yaitu: melakukan analisis kebutuhan; mengidentifikasikan tujuan instruksional dan mendesain materi; menentukan strategi pembelajaran dan media instruksional; dan melakukan evaluasi dan revisi. Dalam penelitian ini penulis juga menerapkan metodologi penelitian yang dirancang oleh Borg and Gall, yaitu metode Penelitian dan Pengembangan.

Informasi yang didapat dari survei kebutuhan mahasiswa digunakan sebagai landasan dalam perancangan materi. Kemudian, penulis merumuskan standar kompetensi, kompetensi dasar, tujuan pembelajaran , indicator, kegiatan pembelajaran, materi, alokasi waktu yang terangkum dalam Silabus. Materi yang telah dirancang kemudian dinaikkan ke situs yang kemudian dievaluasi oleh dosen bahasa Inggris Jurusan Akuntansi dan dosen Pendidikan Bahasa Inggris sebagai pengguna akhir. Evaluasi dan umpan balik yang diperoleh dari pengguna website tersebut kemudian dijadikan acuan revisi. Data yang telah dihitung dan diolah menunjukkan bahwa nilai rata-rata total adalah 3,16 dalam skala 1 sampai 4. Berdasarkan data tersebut, dapat disimpulkan bahwa materi telah disusun dan dikembangkan dengan baik meskipun revisi masih perlu dilakukan.


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x

Penyajian akhir dari website yang telah direvisi merupakan jawaban dari permasalahan yang kedua. Materi yang telah disusun terdiri dari delapan unit dan tiap unit terdiri dari tiga bagian. Materi membaca dapat diakses melalui

http://www.efa.lisadian.com

Akhirnya, kiranya penelitian ini bermanfaat bagi para mahasiswa sehingga terus termotivasi untuk membaca dan bagi dosen dapat dijadikan acuan untuk pengembangan media dalam menyajikan materi membaca.


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xi

ACKNOWLEDGEMENTS

My endless gratitude goes to Mr. JC who designs my life and who always keeps me saved and blessed. It also goes to my beloved family: my father, Sumarto, for the support, my mother, Premonowati, for greatest patience and for the supper at midnight, and my handsome brother, Noel, for making me laugh at when it is needed.

I would also like to thank those who have assisted me in making this thesis well done. My greatest gratitude goes to Drs. Concilianus Laos Mbato, M.A., for his criticism, advice, correction, and support. It goes too to F.X. Ouda Teda Ena, S.Pd, M.Pd., and Antonius Jody, S.Pd. for the review. Their willingness to review my design in the busy hours really helps me. My special gratitude goes to Drs. Yusef Widya Karsana, Akt., M.Si. who has given me permission to conduct my study in Accounting Program; Cesilia Dwi Setyorini, S.Pd, English lecturer of Accounting Program who help me to conduct the need and post survey in her attractive class; and the students of Accounting Program of Sanata Dharma University Yogyakarta who became the respondents of my questionnaire.

Special thanks are also addressed to my cyber friends who help me in accomplishing this thesis and who accompany me every single night in the front of notebook: Juragan Opik (Unitiga Software Development), fl3xu5, Choirul Salam, Donz Anto, mbah ‘fendi_mild’, desmon_spencer, Riang ‘CVT, and the buzzers I could not mention one by one.

Then, I am so grateful to Winny, Liol, Niken, Putri, Upik, Indri, Lidya, Prima, Linda, Nina, Mbokdhe, Hepi, Patrick, Bikom, Adit Babi, Curly Adhit, Tony, Dudy, Ardi, Febri, Papi Lukas, Mami Mon, Yessi, Cipok, Willichazoer, and all PBI 2003 students for wonderful companionship. It is nice having friends like them.

For what it is called friendship, I thank Inami, Antz, and Cang2. I thank them for the time we laugh at and cry together, in good time and bad time.


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xii

Finally, this thesis is dedicated to someone whom I love wholeheartedly, who gives me sweet experiences, and whom I learn love and live. Whatever happens, he is still the number one in my heart. God Bless us.


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xiii

TABLE OF CONTENTS

Page

PAGE OF TITLE………. i

PAGES OF APPROVAL………. ii

PAGE OF DEDICATION………... iv

STATEMENT OF WORK’S ORIGINALITY………. v

LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI KARYA ILMIAH UNTUK KEPENTINGAN AKADEMIS……… vi

ABSTRACT………... ABSTRAK………... ACKNOWLEDGMENTS………. vii ix xi TABLE OF CONTENTS……….. xiii

LIST OF TABLES………... xvi

LIST OF FIGURES………... xvii

LIST OF APPENDICES………... xviii

CHAPTER I : INTRODUCTION

1.1 Research Background………...………. 1.2 Problem Formulation………...………….. 1.3 Problem Limitation………...……….

1.4 Research Objectives………..………

1.5 Research Benefits……….……….

1.6 Definition of Terms……….…….. 1 4 5 6 6 7

CHAPTER II : THEORETICAL REVIEW

2.1 Theoretical Description……..………... 2.1.1Instructional Design Model.……….

2.1.2Reading……….………

2.1.2.1The Nature of Reading………. 2.1.2.2Kinds of Reading Activities………. 2.1.2.3Three Phases in Teaching Reading………...

11 11 16 16 17 18


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xiv

2.1.2.4Reading Techniques………. 2.1.3English for Specific Purposes……….………..

2.1.4.1Definition and Criteria of English for Specific

Purposes……… 2.1.4.2Need Analysis………... 2.1.4.3The Classification of English for Spesific Purposes… 2.1.5Developing of Syllabus……… 2.1.5.1Definition of Syllabus………... 2.1.5.2The Importance of Syllabus……….. 2.1.5.3The Components of Syllabus………

2.1.6Web………..

2.1.6.1Definition of Web………. 2.1.6.2The role of web in the reading process………. 2.1.6.3Web as a tool: word processing, utilities, assessments, and databases……… 2.1.6.4Web as a tutor: drill and practice, interactive learning. 2.2 Theoretical Framework………..

21 23 23 25 27 29 29 29 30 32 32 32 33 34 36

CHAPTER III : METHODOLOGY

3.1 Research Method………...…………..….. 3.2 Research Participants………...

3.3 Research Instruments……….

3.4 Data Gathering Technique………. 3.5 Data Analysis Technique………...

3.6 Research Procedure………...

39 42 43 45 46 48

CHAPTER IV : RESEARCH RESULTS AND ANALYSIS 4.1 How a Set of Web-based English Reading Materials for

Accounting Students in Sanata Dharma University Yogyakarta is Designed……… 4.1.1Performing the Needs Survey………...

49 49


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xv

4.1.1.1The Result of Questionnaire………. 4.1.1.2The Result of Informal Interview………. 4.1.2Identifying Instructional Goals, Analysing Tasks, and

Writing Assessment……….. 4.1.3Chosing Teaching Strategies and Instructional Media………. 4.1.3.1Flowcharting………. 4.1.3.2Making User Interfaces and Defining Page Behaviour 4.1.3.3Hosting Files into Webserver………... 4.1.4Doing evaluation and Revising……….

4.1.4.1The Result of Survey Research for Evaluation on the Designed Materials………... 4.1.4.2The Participants’ Recommendation……….. 4.1.4.3The Revision of the Designed Materials……….. 4.2. What the Designed Set of Web-based English Reading Materials

for Accounting Students in Sanata Dharma University Yogyakarta Looks Like………. 50 57 58 60 61 63 71 72 72 75 75 77

CHAPTER V : CONCLUSIONS AND SUGGESTIONS

5.1 Conclusions………..………. 5.2 Suggestions………..……….. 78 79 REFERENCES 81 APPENDICES 83


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xvi

LIST OF TABLES

Page

Table 1 : Necessities, Lack, and Wants……….. 26

Table 2 : Distribution of the Participants (Students)……….. 46

Table 3 : Distribution of the Participants (English Lecturer of Accounting Program of Sanata Dharma University)………… 46

Table 4 : Distribution of the Participants (Lecturer of English Educational Program of Sanata Dharma University)…………. 46

Table 5 : Measures of Central Tendency………... 47

Table 6 : The Data Calculation Result of the Participants’ Need……….. 50

Table 7 : The Topics Needed……… 52

Table 8 : Topic and Title……… 59

Table 9 : Title and Learning Objectives………. 59

Table 10 : Participants’ Profile……….. 72

Table 11 : Degree of Agreement and Meaning……….. 73

Table 12 : The Data Calculation Result of the Participants/ Perspective toward the Designed Materials……….. 73


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xvii

LIST OF FIGURES

Page Figure 1 : ADDIE’s Design Model……… 15

Figure 2 : ADDIE’s Model and Rodger’s Instructional Design Steps….. 15 Figure 3 : Division of English for Specific Purposes………. 28 Figure 4 : The Steps of the Material Design……….. 38 Figure 5 : The Research Method and Theoretical Framework

Relationship... 38 Figure 6 : The Website Flowchart……….. 62 Figure 7 : The Login Member Page... 64 Figure 8 : The Member Registration Page... 64 Figure 9 : The Home Page... 65 Figure 10 : The Unit Page... 65 Figure 11 : The Learning Objectives Page... 66 Figure 12 : The Pre-Reading (Picture Multiple Choice) Page... 67 Figure 13 : The Pre-Reading (Short Essay) Page... 67 Figure 14 : The Pre-Reading (Text Multiple Choice) Page... 68 Figure 15 : The Explanation Page……….. 68 Figure 16 : The Reading Pages... 69 Figure 17 : The Exercise (Matching) Page... 69 Figure 18 : The Exercise (True/False) Page... 70 Figure 19 : The Exercise (Short Essay) Page... 70 Figure 20 : The Polling Page... 71


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xviii

LIST OF APPENDICES

Page Appendix A : Permission Letters………... 83 Appendix B : A Sample of Need Survey Questionnaire……….... 85 Appendix C : A Sample of Evaluation Survey Questionnaire and

Feedbacks from the Research Participants………... 91 Appendix D : The Raw Data Result of Need Survey Questionnaire……. 94 Appendix E : The Syllabus…………...……….. 100 Appendix F : Printed Materials………... 107 Appendix G : The Developed Website….……….. 136 Appendix H : Curriculum 2006………. 146


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1

CHAPTER I

INTRODUCTION

In the first part of this study, the writer presents the introduction of the study. Six important parts included are Research Background, Problem Formulation, Problem Limitation, Research Objectives, Research Benefits, and Definition of Terms.

1.1 Research Background

The business and commerce all over the world has been rapidly growing from year to year. In 2009 Indonesia’s economic growth achieves 6, 2 % (Antara, 2008a: 1). As infrastructure development, the demand for workers especially accountants is also increasing. Indonesian accountants commonly work in Public Accountant Offices, Tax General Directorate, public companies, private companies, multi-companies and foreign companies. Accountants who have abilities in both mastering English and Auditing can be Public Accountants who audit Financial Statements of multinational companies. Unfortunately, Public Accountants listed in Indonesia are only 689 (Antara, 2008b: 1). Moreover, now Indonesia is adapting IFRS (International Financial Reporting Standards) and the IFRS converged Accounting entity controlling treatment would be applied to entities financial reports as of January 1, 2012. So that, Indonesia company financial report would be comparable to other country’s reports (Antara, 2008c: 1).


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Considering the demand, mastering English becomes an urgent and important necessity for accountants. Many universities, both public and private establish Accounting program which educates and prepares their students to be professional and competent accountants. Accounting International Program is sporadically established to create Accountant degree with good English and Accounting capability. Textbooks used by students and lecturers are also in English. Also, Indonesian who intends to work for foreign companies should master English well, particularly, because they are going to serve Financial Statements and to communicate Accounting reports to their stakeholders and stockholders in English.

Reading is an important element for learning Accounting. First, the accounting works are closely related with data, numbers, charts, and texts. The accountant postulants have to deal with written texts, so that the ability of reading, both quick and slow reading is expected. Reading graphic, chart, number and interpreting them into economic analysis are kinds of abilities whom the accountants have to master. Second, most of accounting handouts and books, business articles, economic newspaper and magazines are in English. By mastering English and its vocabulary(s), the accountant postulants will understand the contents and be out of misinterpretation.

But unfortunately, problems still occur in teaching-learning reading. One of the problems that we encounter is difficulty in providing interesting materials according to students’ want and interest. Mostly, the students feel bored of conventional materials given by the teacher. It is far from joy. Moreover, the


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materials are stale and are not up to date, so that the students are not upgraded with fresh materials. Therefore, using Financial Statements, Accounting and financial reports, and business articles might be a perfect solution, because students can understand both Accounting and English materials in the same time. In addition, those materials are presented in multimedia (e.g.: interactive CD) so that they become highly motivated in reading. The Accounting subject which is primary terrifying for the students then will be pleasurable and reading teaching learning process would be interesting and challenging.

In the context of accounting world, technology makes it possible for everyone especially economists to gain Accounting and financial information such as Annual Reports, Independent Auditor Reports, Public Accountant Reports, Financial Statements, Comparative Financial Statements, Consolidated Financial Statements, and business articles through the internet. Also, it enables them to publish economic and business articles, opinions, and general response of economic affair, and multimedia materials to the world beyond the classroom. Some companies openly and transparently publish their Financial Statements and annual reports via website. As a consequence, by watching them, society knows the companies’ management performance in general. In the context of Accounting education, the technology facilitates Accounting lecturers to gain teaching materials that would be given and taught to their students. Through Google search engine, they are able to seek Accounting materials: company Financial Statements, Accounting education software, auditor’s opinion, on company management performance, Accounting and Financial Reports, business articles,


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Accounting word games and many more. For the accountant postulants, the technology facilitates them to gain materials to help to finish assignments given.

Seeing the phenomena and problems occur, the writer intends to design a set of Accounting reading material based on web. These materials are designed for Accounting students in Sanata Dharma University Yogyakarta. Having experienced attending English class in Accounting, the writer notices that reading text given was quite tiring and boring to read. And even, it was not directly applicable to Accounting. From this point, the writer focuses on the designing reading material, of course, which is integrated with grammar and vocabulary due to increase the quality of reading texts, to develop the students reading skill generally, and to enhance the students’ vocabulary mastery specifically. Hopefully, this design gives positive contribution for English lecturers of Accounting Program in Sanata Dharma University Yogyakarta, the Accounting student who takes English subject, Accounting Program of Sanata Dharma University Yogyakarta, Accounting practitioners, and everyone who consider to Accounting Education.

1.2 Problem Formulation

Based on the discussion above, there are two main problems are intended to be solved:

1. How is a set of web-based English reading materials for Accounting students in Sanata Dharma University Yogyakarta designed?


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2. What does the designed set of web-based English reading materials look like?

1.3 Problem Limitation

The research is conducted to design a set of web-based English reading materials for Accounting Students in Sanata Dharma University Yogyakarta. The main purpose of this material design is to enhance students’ mastery in reading so that the students are able to understand the economic issues, to serve Financial Statements, and to communicate Accounting Reports in English when they work as accountants. The design materials are limited into the intermediate English reading skill needed by the Accounting students.

Considering the urgency and the importance of mastering this skill, the writer intends to develop a set of reading materials designed based on web-technology and to combine with English for Specific Purposes (ESP).

The subject of this study is Accounting Program students in Sanata Dharma University Yogyakarta. The writer chooses this university because it has a good quality. Accounting Program graduates qualified and ready to work accountants. The Accounting Program also has been acrreditated A by DIKTI. There have been many students of this universities working at the public, private, multi, and foreign companies including those who work as accountants.


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1.4 Research Objectives

Based on the problem formulation, the writer formulates two objectives in this research. They are as follows:

1. To find out how a set of web-based English reading materials for Accounting students in Sanata Dharma University Yogyakarta is designed.

2. To present a set of web-based English reading materials for Accounting students in Sanata Dharma University Yogyakarta.

1.5 Research Benefits

It is expected that this study may give some benefits to the English for Specific Purposes (ESP) teaching/learning development, especially the English for Academic Purposes (EAP). The benefits of this study are as follows:

1. For English lecturers

It is expected that English lecturers can use the web-based materials to teach reading in Accounting Program which prepares its students to be professional accountants. This materials can be used as additional materials in the students’ learning activities.

2. For Accounting students

This study will provide them with a set of well-developed English reading materials that match their need to get more knowledge on how understand the reading texts given and English Accounting book.


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3. For Accounting Program of Sanata Dharma University Yogyakarta

It is hoped that the reading materials can increase the students’ reading ability in applying English in Accounting subjects such as Behavioral Accounting, Auditing, Bussiness Communication, Analysis of Financial Statement which use English as the textbooks language. By having better quality of English reading skills, the students will be able to understand the knowledge and to serve Financial Statement in English. As a result, it will increase the quality of Accounting graduates of Sanata Dharma University in general.

1.6 Definition of Terms

In this section, the writer intends to discuss the terms, which are used in this study. The terms are follows:

1. Instructional Computing

Instructional Computing is defined as the use of computer in the design, development, and delivery, and evaluation of instruction (Newby, 2000a: 18). In this study, instructional computing is the process of translating principles of learning and instruction using the computer. It is aimed to reduce the time required to to design and produce instructional materials. It is also to ensure the maximum effect on Accounting students’ learning.


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http://en.wikipedia.org/wiki/Design - cite_note-1http://en.wikipedia.org/wiki/Design - cite_note-0

2. Website

Web or website as a multimedia resource and communications tool based on hypertext, a system of clickable (Teeler & Gray, 2000). A source of fast information resources on the internet is the web or world wide web (Newby, 2000b: 58).

In this study, web is media to deliver the presentation of English reading materials to Accounting Students. The website, www.efa.lisadian.com consists of webpages containing English reading materials and its exercises. The writer allows the students to experience materials through website and provides the students with repeated and varied experiences with subject matter to help them comprehend English Reading.

3. Web design

According Newby (2000c: 59) web design is the skill of creating presentations of content in the form of hypertext or hypermedia.

In this study, web design is the skill of designing www.efa.lisadian.com using softawares. Designing web is started with buying domain www.lisadian.com and hosting space at IDWebhost; installing Apache MySQL PHP WampServer 1,5, Adobe Dreamweaver CS2, and Adobe Photoshop; doing PHP programming; uploading PHP files through FTP (File Transfer Protocol) and saving it in the document


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root at c:\apache\wamp\www\efa, and finally dumping the database in the webserver.

4. Reading

According to Mitchell (1982: 1), reading is defined as the ability to make sense of written or printed symbols. The reader uses the symbols to guide the recovery of information from his or her memory and subsequently uses this information to construct a plausible interpretation of the writer’s message. Whorter (1990: 4) states that “reading is thinking”. It is active process of identifying important ideas and comparing, evaluating, and applying them.

In this study, reading is a set of activities to intepret and comprehend Accountancy texts through website. The process is started with accessing web, signing in, reading learning objectives, activating the students’ background knowledge by doing pre-reading, reading main passage, and doing exercises. It is expected that reading activities will motivate the student’s in reading and enhance their reading ability.

5. Accounting Students of Sanata Dharma University

According to Accounting Principles Boards (1970: 4), Acoounting is a service activity. It is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be usegul in making decisions.

In this study, Accounting Program is one of programs in Economy Faculty of Sanata Dharma University in which the writer was doing the


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research and conducted the need survey for pre-design and post design. Sanata Dharma University is one of private universities which is in Yogyakarta.


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11

CHAPTER II

THEORETICAL REVIEW

This chapter is divided into two main parts, namely theoretical description and theoretical framework. In the theoretical description, six major points are discussed. They are instructional design model, research and development (R&D), the theory of reading, English for Specific Purpose (ESP), the theory of syllabus, and web. The second part of this chapter attempts to draw a framework based on the theoretical description that has been discussed in the first part of this chapter.

2.1. Theoretical Description

This section discusses instructional design models, research and development (R&D), the theory of reading, English for Specific Purpose (ESP), developing the syllabus, and the materials presentation model.

2.1.1. Instructional Design Model

Instructional is the deliberate arragement of learning conditions to promote the attainment of some intended goal (Driscoll, 1994: 332). Instructional design is the process of developing plans for instructional through practical application of theoretical principles (Newby, 2000d: 67). Designing instruction is the process of translating principles of learning and instruction into plans for instructional materials and actvities (Smith & Ragan, 1992: 2).

In this study, there is one model presented, that is ADDIE’s Model. ADDIE refers to Analyze, Design, Development, Implementation, and


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Evaluation. This model offers an effective instruction design model which is based on technology.

Based on her book: Designing Instruction for Technology-Enhance Learning, Patricia L. Rodger develops ADDIE’s model into instructional design phases. This model consists of six phases (Rodger, 2009: 2). They are:

a. Performing a Need Analysis (ANALYZE)

In this phase, the instructional problem is clarified, the instructional goals and objectives are established, and the learning environment and learner's existing knowledge and skills are identified. Below are some of the questions that are addressed during the analysis phase:

• Who is the audience and what are their characteristics? • Did we identify the new behavioral outcome?

• What types of learning constraints exist? • What are the delivery options?

• What are the online pedagogical considerations? • What is the timeline for project completion?

b. Identifying Instructional Goals and Analyzing Tasks, and Writing the Assessment (DESIGN)

This phase deals with learning objectives, assessment instruments, exercises, content, subject matter analysis, lesson planning, and media selection. The design phase should be systematic and specific. Systematic means a logical, orderly method of identifying, developing, and evaluating a set of planned strategies targeted for attaining the project's goals.


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Specific means each element of the instructional design plan needs to be executed with attention to details. These are the steps used for the design phase:

• Documentation of the project's instructional, visual, and technical design strategy

• Apply instructional strategies according to the intended behavioral outcomes by domain (cognitive, affective, and psychomotor).

• Create storyboards

• Design the user interface and user experience • Prototype creation

• Apply visual design (graphic design)

d. Choosing Teaching Strategies and Instructional Media (DEVELOPMENT)

This phase is where the developers create and assemble the content assets that were created in the design phase. Programmers work to develop and/or integrate technologies. Testers perform debugging procedures. The project is reviewed and revised according to any feedback given.

• List activities that will help the students learn the task. • Select the delivery method such as tapes, handouts, etc. • Review existing material so that we do not reinvent the wheel. • Develop the instructional courseware.


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• Validate the instruction to ensure it accomplishes all goals and objectives.

d. Teaching the Course (IMPLEMENTATION)

During the implementation phase, a procedure for training the facilitators and the learners are developed. The facilitators' training should cover the course curriculum, learning outcomes, method of delivery, and testing procedures. Preparation of the learners includes training them on new tools (software or hardware), and student registration. This is also the phase where the project manager ensures that the books, hands on equipment, tools, CD-ROMs, and software are in place, and that the learning application or Web site is functional.

e. Doing Evaluation and Revision (EVALUATION)

This phase consists of two parts: formative and summative. Formative evaluation is present in each stage of this process. Summative evaluation consists of tests designed for domain-specific, criterion-related referenced items and providing opportunities for feedback from the users.

• Review and evaluate each phase (analyze, design, develop, implement) to ensure it is accomplishing what it is supposed to. • Perform external evaluations (e.g. observe that the learner on the job can actually perform the tasks that were trained).


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The five steps ADDIE’s design model proposed can be seen in the following figure:

Figure 1. ADDIE’s Design Model (Pappas, 2009: 2)

Figure 2. ADDIE’s Model and Rodger’s Instructional Design Steps ANALYSIS

DESIGN

DEVELOPMENT

EVALUATION IMPLEMENTATION

Performing a Needs Analysis Instructional Design Steps

developed by Rodger ADDIE’s Model

Identifying Instructional Goals, Analyzing Task, and Writing Assesment

Teaching the Course Choosing Teaching Strategies and

Instructional Media


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The field of instructional design and the actual practice of instructional design involve teams of people, from programmers and graphic artists, the subject matter expert and project managers. In the real education world, teachers functions as teacher-designer who determine the need for instruction, design and develop, revise, and teach the material they develop. The secret to succes is to focus on teaching and learning, not on the technology (Rodger, 2009: 1)

In this study, the writer adopts four steps in designing instructional, i.e Performing a Needs Surveys, Identifying Instructional Goals, Analyzing Tasks, and Writing Assessement, Choosing Teaching Strategies and Instructional Media, and Doing Evaluation and Revision. The fourth steps in Rodger’s instructional steps (Teaching the Course) is not implemented in the English class in Accounting program yet, considering that the students have already ended the sucject this semester. Althought it is not implemented in the classroom, the designed materials will be reviewed to the evaluators.

2.1.2. Reading

2.1.2.1 The Nature of Reading

According to Mitchell (1982: 1), reading can be defined as the ability to make sense of written or printed symbols. The reader uses the symbols to guide the recovery of information from his or her memory subsequently uses this information to construct a plausible interpretation of the writer’s message.

Mc Whorter (1990: 4) states that, “reading is thinking. It is an active process of identifying important ideas and comparing, evaluating, and applying them.”


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From the definition above, the writer concludes that reading is the thinking process of the written or printed symbols to build the meaningful interpretation from the writer’s message.

2.1.2.2 Kinds of Reading Activities

Sonka (1979: 3) states two kinds of reading activities, they are as follows: 1) Intensive Reading

Intensive reading refers to the kind of reading activity that uses the short reading text. Meanwhile, Paulston and Bruder (1976: 163) state that,

“intensive reading is concerned with related skills, such as developing strategies of expectation and guessing meaning from context, as well as using dictionaries. These activities are done in class and they require the students’ detail understanding. That is why the texts are examined deeply in class.”

2) Extensive Reading

Extensive reading refers to the kind of reading activity that uses longer reading text. To support Sonka’s view, Paulston and Bruder (1976: 199) say that, “extensive reading simply refers ti the outside reading. Students do on their own with no help or guidance from the teacher.” The purpose of extensive reading is to get general information and ideas, and it is done for pleasure. Extensive reading is not to remember details from exam, but to refresh our mind by reading magazine, short story, or the like. English class of Accounting Program taught by Cesilia Dwi Setyorini, S.Pd. uses intensive reading as a reading activity. The reading activity uses short reading texts related to Accountancy. In Intensive Reading, the reading activity requires the students to understand the reading text more. This activity is


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elaborated with speaking activity that is presentation. So that, the students read the Accontancy text and present the content of the text in the front of the class.

2.1.2.3 Three Phases in Teaching Reading

There are three phases in teaching raeding, they are pre-reading activity, whilst reading activity, and post reading activity. Durkin (1987:423) offers the three phases in teaching reading, they are:

1) Pre-Reading Activity

It is given to activate students’ knowledge about the text and to motivate and interest them in doing the reading with one or more definite purpose in mind by:

a. Teaching Vocabulary

The basic reason for attending to the new vocabulary is to facilitate comprehension. Students often abandon the reading assignment because the recognize the difficult task. It seems a little unfair to expect students to do some reading activities whereas they have not been adequately prepared.

b. Providing Essential Background Information

Adequate Preparation for reading a piece text includes helping students either recall or acquire information necessary for comprehending it. At times, part or even all of this responsibility can be met in conjuction with the attention given to the new words.


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c. Establishing Purposes for Reading

The students may not be ready to establish their own reason for reading; therefore, it is important for the teacher to encourage them to get into the habit of doing reading. With a teacher’s help, students can often decide what they want to get from their reading when the text deals with something familiar.

d. Motivating Students to be able to do the Reading

The teacher tries to arise and develop interest in the reading text to be studied. This may occur by having students recall from their own experientail background related to the content of the reading text.

These four activities will help to facilitate the students’ reading comprehension. If what is done to facilitate comprehension is suffiecient, the students should be able to read the reading text independently and without interruption.

2) Whilst Reading Activity

The activities in whilst reading are to lead the students to understand the content of the reading passage. The activities are as follows:

a. Skimming

Skimming is the skill that helps the students read quickly and selectively in order to obtain the general idea of the material.


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Scanning helps the students search quicly for the specific information he wishes to get from the material, such as finding the meaning of a word in a dictionary, finding the heading under which required information appears in an index, finding statistical information in tables, charts, or graphs, and finding the answer to certain questions from a text.

c. Reading for axplicitly stated main ideas

The activities help the students to find ideas explicitly. d. Reading for implicitly stated main ideas

The activities facilitate the students to understand main ideas implicitly.

e. Reading for details

In reading for details, the students are asked to read the text to find the detailed information.

f. Reading between the lines

The students will be able to do this by making use of the context in which the word occured, in orrder to give him a rough idea of its meaning. The activities help the students to better understand how to draw an inference.

g. Deducing meaning from context

These activities require the students to discover the meaning of a great number of unfamiliar words from the reading texts.


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3) Post-Reading Activity

Post Reading Activity aims at consolidating or reflecting upon what has been read and to relate the text to the learners’ own knowledge, interests, or views. The activities in this phase are as follows:

a. Problem solving discussion toward the problem of the text

Problem solving discussion activities encourage students to talk together to find a solution to problem or task. Apart from organizing the groups and conducting feedbanck, the teacher can have the students on their own.

b. Doing a word puzzle dealing with the term of the text

These require learners to guess, use personal experinece, use their imagination and test their powers of logical reasoning.

c. Telling summary of the text

Have a student retell an entire reading passage in his own words. Encourage other students to ask him a questions after he completes his presentation.

d. Holding a small role play

Learners are given some choices of what to say and may participate more willingly.

2.1.2.4 Reading Techniques

According to Kustaryo (1988:3), reading techniques play an important role in understanding reading materials. They facilitate students who want to read efficiently. A students who has determined what he expects to gain from his


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reading should select a reading technique that best suits his particular purpose. To fulfill particular purpose some techniques of reading are presented. The techniques are follows:

1). Skimming

Skimming is a technique used to look for the “gist” of what the author is saying without a lot of detail. This is used if one only wants a preview or an overview of the material. In preview skimming, one reads the introductory information, the heading, and subheading, and the summary, if one is provided. After this skimming, one should decide whether to read the more material throughly and rapidly. Skimming to get an overview is an important skill for college students. They will find that more reading will be assigned and suggested to them to improve their understanding of their fields. By skimming to obtain the “gist” of the material, they are able to overcome their reading tasks.

2). Scanning

When a students needs to locate specific information, he might not read carefully or even skim. Instead, he might be able to scan and to find the information he needs. In order to scan efficiently, he should have a clear idea of what he is looking for, where he is likely to find it, and how he can recognize the information when he sees it.

3). Reading with Comprehension

Reading with comprehension means understanding what has been read. It is an active thinking process that depends not only on


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comprehension skills but also on the students’s experiences and prior knowledge. Comprehension involves understanding the vocabulary, finding the relationship among words and concepts, organizing the ideas, recognizing the auothor’s purpose, making judgement, and evaluating.

2.1.3. English for Specific Purposes 2.1.3.1 The definition and Criteria of ESP

According to Hutchinson and Waters (1987: 19), ESP must be seen as an approach not as a product. It means that ESP is not a method in language teaching learning. However, ESP is an approach to language learning, which is based on learners’ need. The foundation of all ESP is the simple question: why does this learner need to learn a foreign language? Therefore, ESP, then is an approach to language teaching in which all decision as to content and method are based on the learners’ reason for learning.

Robinson (1991: 2) proposes numbers of features, which are considered as the “criteria of ESP”. The features are as follows:

1. ESP is ordinarily goal directed

People learn English to achieve certain goal. They need English not merely because they are interested in general English, buat because the need it for study or work purpose. Students who are trained to be accountant need English to support their study. Therefore, the purpose of the study is already goal directed. The materials of activities engaged in learning process should be appropriate with the purpose of their study.


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2. Need analysis is paramount to design an ESP course

It means that the aim of the course is first identified bythe learners need analysis. The purpose of the needs analysis is to identify and specify what the students need in learning English. It emphasize the target of the course goal.

3. In ESP course, the participation are usually adulds rather that children

People who learn in an ESP course are normally people who have experiences in learning English. They usually have learnt English. They have learnt for general. They need ESP to continue their English in more specific way related to their study or work. The participants of this study are Accounting students. The basic of their English mostly is moderate, so that the materials design should be designed in a such a way that it will be appropriate for the students.

4. The class of ESP should come from identical learners

People who learn in an ESP course must have the same kind of work field of specialist although their ages are different one another. It is not common for an ESP class to have learners with various studies or works.

5. There usually clear time period for the course

The objectives should closely specify and be related to the time available. It implies the collaboration and negotiation among those who involved in the course, for example, organizer, teacher, students.


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2.1.3.2 Needs Analysis

Need analysis is very important in ESP course. Need analysis differetiates general English and Englsih for Specific Purpose (ESP). According to Hutchinson and Waters (187: 53) the needs of general English learner are not specified, for example the schoolchild. However, the difference between ESP and general English is not the existence of a need as such but rather an awareness of the need. This awareness will have an influence on what will be acceptable as reasonable content in the language course and, on the positive side, what potential can be exploited.

Hutchinson and Water (1987:55) state that “learner needs include target needs and learning needs.”

a. Target Needs

Target needs include the target situation in terms of necessities, lacks, and wants.

1) Necessities

Necessities are determined by the demands of the target situation, that is, what the learners have to do in order to function effectively in the target situation.

2) Lacks

It is also necessary to recognize what the learners know already before conducting the course. By doing so, the designer can decide which of the necessities the learners’ lacks. Therefore, the lacks can be identified and the designer is able to direct that lack.


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3) Wants

After identifying the learners’ necessities and lack, it is important to consider what the learners’ view of their needs. It is necessary to conduct the students’ wants about the subject.

Table 1. Necessities, Lacks, and Wants OBJECTIVE (i.e. as

perceived by course designers)

SUBJECTIVE (i.e. as perceived by learners)

NECESSITIES

The English for success in Accounting or Economic Studies

To reluctantly cope with a ‘second-best’ situation

LACKS

(Presumably) areas of English needed for Accounting or Economics Studies

Means of doing Economics Studies

WANTS To succeed in Accounting

or Economics Studies

To undertake Economics Studies

b. Gathering Information about Target Needs

There are number of ways in which information can be gathered about needs. The most frequently used are questionnaires, interviews, observation, data collection and others. However, it is possible to use more than one method to gather the information. It is also important to remember that needs analysis is a continuing process in which the conclusions are constantly checked and re-assessed (Hutchinson and Waters, 1987: 59)

c. Learning Needs

According to Hutchinson and Waters (1987: 62), it is naive to base course design simply on the target objective, just as it is naive to think that a journey can be planned solely in terms of the stating point and the destination. Therefore, it is


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also important to know and plan about the vehicle in order to achieve the destination. This vehicle, concerning ESP course design, is called as learning needs.

d. Analyzing Learning Needs

To analyze learning needs, we can refer to these following questions as the framework for analyzing learning needs:

- Why are the learners taking the course? - How do the learners learn?

- What resources are available? - Who are the learners?

- Where will the ESP course take place? - When will the ESP course take place? 2.1.3.3 The Classification of ESP

A number of terms for various types of ESP are current and it is useful to know what they mean and what sort of ESP program they describe. They deal with very broad distiction within ESP. Based on the learners’ purpose and on the general nature of the leaners’ specialization, there are two main distictions, which help distinguish ESP situation, namely English for Occupational Purposes (EOP) and English for Academic Purpose (EAP).

English for Occupational Purpose is English in which the participants need it to use English as part of their work or profession. For example, English for Doctors. The learners need English to talk and respond to patients.


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English for Academic Purpose is English in where the participants need it to process their study. The language taught may be based on particular disciplines at higher level of education. For example when the students specialize (in study) or intends to specialize (pre-study) in a particular subject.

This study concerns with designing a set of web based English reading materials for Accounting students in Sanata Dharma Univesity. Therefore, the terms English for Accounting Students is a part of English for Academic Purposes (EAP).

The division of English for Specific Purposes can be cllarified as follows:

Figure 3. Divison of English for Specific Purposes (Hutchinson & Waters , 1987: 62) ELT (English

Language Teaching)

ESL (English as Second Language) EMT (English as

Mother Tongue)

EFL (English as Foreign Language)

EBE (English for Business & Economics)

GE (General English)

ESP (English for Specific Purposes)

EST (English for Science & Technology)

ESS (English for Social Science) English for Academic Purposes English for Occupational Purposes EOP

EAP EAP EOP

English for Accounting Students


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2.1.4. Developing the Syllabus 2.1.4.1 Definition of Syllabus

According to Yalden (1987: 19) a syllabus defined as a plan which the teacher convert into a reality of classroom interaction. Whereas, Robinson (1991: 34) states that “a syllabus is a plan of work and thus essential for the teachers as a guideline and context for class content.” Meanwhile, Widdowson (in David Nunan, 1988: 6) points out that a syllabus is simply a framework in which activities can be carried out a teaching device to facilitate learning.

The writer defines a syllabus as a statement of the plan. The function is to guide the teacher to select the materials based on the definition of objectives, the level of the students and duration of the course. A syllabus takes an important role for the teacher in designing the material. Moreover, it emphasize how the plan should be applied into the reality.

2.1.4.2 The Importance of Syllabus

According to Nunan (1988), there are several reason why a material designer should establish a syllabus. The reasons are as follows:

1). Syllabus provides basis for the dividion of assessment, textbook, and learning times.

2). Syllabus makes the language-learning task appear manageable. 3). Syllabus serves as a map, which gives direction in language learning. 4). Syllabus is an implicit statement, which gives direction in language


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5). Syllabus provides a set of criteria for materials selection and/or writing.

6). Syllabus provides a visible basis for testing. 2.1.4.3 The Components of Syllabus

Reflecting on the Curriculum of 2006, Accounting Department proposes some components, which should be included in a syllabus. The components of a syllabus are as follows:

1. General Objective

The general objective is the basic abilities/skills, which the students should have, in a learning process. The formulation of general objective in a syllabus is intended to guide the lecturer or syllabus designers to formulate the learning objectives to be a learning experiences so that the arrangement of learning experiences can be appropriate to the formulated goals.

2. The main topics

The placement of the main topics in the syllabus function as a description or outline of a set of materials. The chosen topics have to support general objective.

3. Learning Objectives

The formulation of the learning objectives in a syllabus is important. It is very useful to remind the lecturer about the learning objectives which should be achieved related to the topic. The elements of learning objectives include the learning outcomes, namely the statements of the


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expected performances after the students experience the learning process in certain competence.

4. Indicators

Indicators are the spesific form of learning objectives. If the students can achieve the formulated indicators, the learning objectives can automatically be fulfilled.

5. Learning experience

In order to guarantee that there is an effective teaching learning process, the syllabus designer should formulate learning experiences, which the students will undergo. In the syllabus, the learning experiences includes the arrangement of the activities, which the students should do in order to achieve the learning objectives.

6. Time allocation

In order to be able to plan the learning process, the duration of time needed to achieve the formulated basic competence should be organized. The organization of time depends on the time provided for coducting the whole learning process.

7. Sources

The learning sources, which are considered to be effective to support the students’ learning process are books, magazines, articles, newspapers.


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2.1.5. Web

2.1.5.1.Definition of Web

Oxford dictionary defines a website (or "web site") as a collection of related web pages, images, videos or other digital assets that are hosted on one web server, usually accessible via the Internet.

Information on the Web is organized in units called Web pages, which are similar to printed documents but that contain hypermedia features. A website consists of a set of interrelated pages usually operated by a single entity (Newby, 2000e: 59)

The pages of a website can usually be accessed from a common root URL called the homepage, and usually reside on the same physical server. The URLs of the pages organize them into a hierarchy, although the hyperlinks between them control how the reader perceives the overall structure and how the traffic flows between the different parts of the site.

Some websites require a subscription to access some or all of their content. For examples, subscription sites include many business sites, parts of many news sites, academic journal sites, gaming sites, message boards, Web-based e-mail, services, social networking websites, and sites providing real-time stock market data. Because they require authentication to view the content they are technically an Intranet site.


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2.1.5.2.The role of web in the reading process Strickland (1987: 1) states that

“Since containing texts, images, videos or other digital assets hosted on one web server and accessed via the Internet, website is able to maximize the readers’ attention, to present new materials, to provide immediate feedback, to keep records in progress, and to help free the teacher for other instructional duties.”

In many ways, the most effective reading instruction is that which provides students with an optimal set of conditions in which to learn. That set of condition results from an orchestration of method, materials, and classroom context.

2.1.5.3.Web as a tool: word processing, utilities, assessments, and data bases A word processing is the general term for software program that permit user to write, edit, store, and print text. There are programs with varying levels of sophistication available for just about every computer on the market (McWilliams, 1983). A powerful tool for both teachers and students engaged in creating text, word processing is a computer application whose potential is just beginning to be tapped (Strickland, 1987b: 13).

Teacher utility packages enable computer novices to tailor software to students’ academic needs. They provide frameworks consisting of an activity format (replete with graphics and reinforcement) and directions for supplying the content to be produced on or off the computer (Strickland, 1987b: 31).

The need to cope with information overload and excessive paperwork has caused most computer users to investigate computerized filling systems for home and professional purposes. While initially time consuming to prepare, these filing


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system has become an efficient means for retrieving the most obscure information (Strickland, 1987c: 43).

2.1.5.4. Web as a tutor: drill and practice, interactive learning

Newby (2000f: 166) states that, “Drill and practice is designed to help learners master already introduced basic skills or knowledge through repetitive.” According to Newby (2000h: 166), the computer offers significant advantages:

Interactivity. The computer can present many problems and require students’ responses.

Immediate feedback. The computer can immediately inform the students if an answer is right or wrong, and, in a well-designed program, tell the learner why. Many drill and practice program automatically recycle missed items until they mastered.

Infinitive patience. Computer drill and practice program can go all day without getting tired or irritable.

Variable difficulties. The computer can adjust the level of difficulty. This might be set by the teacher or by the students, or the program may just automatically base on the students’ performance.

Motivation. Through the use of challenge and gaining elements, or just because it is on the computer, a computer drill and practice program may be motivating to students than similar paper-and-pencil exercise.


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2.2. Theoretical Framework

After discussing the instructional design models, theory of reading, English for Specific Purpose (ESP), the syllabus, and web, the writer intends to outline the theories which will be used as the basis for designing the English reading instructional material for Accounting students.

In designing the instructional materials for Accounting, the writer combines Rodger’s model which is a modified version of ADDIE’s model and Research and Development (Borg & Gall, 1983: 775). The framework of material design consists of four steps. They are as follows:

a. Performing Needs Survey (Rodger)

This step purposes to analyze the need for instruction (need analysis), curriculum requirements, and the limitations and the resources available for instruction.

Based on R&D, The first step (Research and Information Collecting) includes review of literature, classroom observation, and preparation of report of state of the art.

The writer purposes to conducts a need surveys in order to gaining data from the participant. The writer also considers to the course curriculum, lists the constraints (demand) on this course and considers to the writer’s skills and the time the writer has to design, develop, and go live with on-line course.


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b. Identifying Instructional Goals, Analyzing Tasks, and Writing Assessment (Rodger)

This step focuses on the instructional goals (and how to accomplish them) and the students (including needs, characteristics, and skill needed to begin the course). This step also focuses on constructing assessment as the writer considers goals, students’ need, and prior knowledge. Assessment should always be created after the goals of instruction, learner analysis, and curriculum requirements have been determined.

According to Borg & Gall, this second steps of R&D (Planning) includes defining skills, stating objectives determining course sequence, and small scale feasibility testing.

The writer aims at determining the goals of the materials design based on students’ needs. The topics, then, are selected in order to be able to facilitate students to achieve the formulated goals. In this study, the instructional goals and general purposes of the materials design are reflected on the standard competence and basic competence.

c. Choosing Teaching Strategies and Instructional Media (Rodger)

In this steps, teaching strategies and methods are determined first by the objectives and goals of instruction and secondly by the constraints. This step purposes to determine the instructional media that best facilitates students understanding of new knowledge and support the instructional strategies.


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In the third step of R&D (Develop preliminary form of product), preparation of instructional materials, handbooks, and evaluation devices are needed.

By referring to the information from the need survey and also the statement of the goals, learning objectives, the writer develops English reading materials in the form of website. The media is also selected while teaching strategies and method are determined.

d. Doing evaluation and revision (Rodger)

This step focuses on examining the actual lesson or course the writer designed. It aims at evaluating the instructional goals and understanding, effectiveness of instructional strategies and media and revising for the next course or lesson.

The fourth and fifth steps of R&D, i.e. Preliminary Field Testing and Main Product Revision includes data collecting from interview, observation, and questionnaire and revising product.

The writer is to conduct an evaluation survey to acquire some feedback and common related to the material design. It is expected that the writer could get feedback, comments and suggestion about the appropriateness of the materials for Accounting students and the grammar accuracy in the material design.


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The steps are illustrated in the following figure:

Figure 4. The Steps of the Material Design

The relationship between research method and theoretical framework used in this study is explained in the following figure:

Figure 5. The Research Method and Theoretical Framework Relationship Pre-Design Post-Design Theoretical Framework Research and information collecting Performing a Needs Survey

Planning Develop

preliminary form of product Writing the Assessment Identifying Instructional Goals and Analyzing Task Choosing Teaching Strategies and Instructional Media Prelimi nary field testing Main product revision Evaluating Materials Revising the Materials Research and Development Performing a Need Surveys Identifying Instructional Goals, analyzing Tasks, and Writing Assessment Choosing Teaching Strategies and Instruction Media Doing evaluation and revision Feedback line


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39

CHAPTER III

METHODOLOGY

In this chapter, the writer discusses the method in conducting the study. The discussion includes the methods of the study, instruments, setting, participants, procedures, and data analysis.

3.1 Research Methods

It is mentioned in Chapter 1 that the study intends to solve two major problems. Firstly, this study is conducted to find out how a set of English instructional reading material for Accounting Students of Sanata Dharma University Yogyakarta is designed. Secondly, the study aims at presenting the materials design based on the result of the study.

To obtain the two goals mentioned above, the writer conducted a survey study. In this study, the writer intends to apply the descriptive survey method; the method of research that looks with intense accuracy at the phenomena of the moment and, then describes precisely what the researcher sees is called the descriptive survey (Leedy, 1996: 140). Furthermore, Leedy (1996: 140) states that,

”in descriptive survey, a surveyor sees and looks over an object, which he/she wants to survey. The activity of seeing and looking at the object of survey has been widely done through questionnaires and interviews. The results of those activities were the making of a record was the description of the object that has been surveyed.”


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In this study, the writer conducted educational research and development (R&D). R&D (Borg and Gall, 1983: 772) is a process to develop and validate educational products. The steps of this process were usually referred to as the R&D cycle, which consisted of studying research findings pertinent to the product to be developed, developing the product based on these findings, field testing it in the testing, where it was used eventually, and revising it to correct the deficiencies found in the field-testing stage.

There are 10 steps in R&D cycle (Borg and Gall, 1983: 775), but the writer only used five steps of R&D cycle in this study. The steps in the R&D cycle (Borg and Gall, 1983:775) used in this research were as follows:

1. Research and information collecting

This step includes review of literature, classroom observations, and preparation of report of state of the art.

2. Planning

This step includes defining skills, stating objectives determining course sequence, and small scale feasibility testing.

3. Develop preliminary form of product

This step includes preparation of instructional materials, handbooks, and evaluation devices.

4. Preliminary field testing

Conducted in from 1 to 3 schools, using 6 to 12 subjects. Interview, observational and questionnaire data collected and analyzed.


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5. Main product revision

Revision of product as suggested by the preliminary test result. The steps of R&D cycle above will be used as a part of the framework of this study.

The writer will divide those five steps into two parts, those are pre-design survey and post design survey. Pre-design survey consists of research and information collecting, planning, and develops preliminary form of product. Post-design survey consists of preliminary field testing and main product revision. The two kinds of survey which will be used in this research will be explained as follows:

1. Pre-Design Survey

The aim of pre-design survey is to find out learners needs, wants, and lacks. The data collected then would be used to develop the appropriate materials for the students of Accounting Program of Sanata Dharma University Yogyakarta.

2. Post Design Survey

Post-design survey is the survey which was conducted after designing the materials. The aim of post-design survey is to evaluate the material designed. This survey was done by giving questionnaires to one English lecture of Accounting Program of Sanata Dharma University Yogyakarta and four lecturers of English Language Education Study Program of Sanata Dharma University.


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3.2 Research Participants

3.2.1 Participants of Pre-Design Survey

In this study, the writer used purposive sampling technique in the need surveys. In purposive sampling, people or other units are chosen, as the name implies, for the particular purpose (Leedy, 2005: 206). Purposive sampling also referred as judgment sampling is sample elements judged to be typical or representative, are chosen from the population. (Leedy, 1996). For the pre-design survey, there were two groups of participants. The first group was the students of a class in Sanata Dharma University. The class consisted of 24 students. It was expected that the writer can distribute 24 questionnaire to the students. The writer chose those participants because they were learning English in order to be able to function effectively as accountants and to pass English course.

The second group of the participants was the English teacher of Sanata Dharma University. There was only one lecture in Sanata Dharma University. After getting the questionnaire results distributed to the Sanata Dharma University students, the writer conducted an interview with the lecturer to get the more complete information needed for designing the instructional material design. The results of the interview became the basis for designing the materials. After the instructional materials were completely designed, the writer distributed the instructional materials to the lecturers of Sanata Dharma University. It was expected that they gave some valuable feedback to the writer so that the instructional materials could be improved.


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3.2.1 Participants of Post-Design Survey

In addition, for post-design survey there were also two groups of participants. The first group was the English lecturer of Accounting Program of Sanata Dharma University. It was expected that the writer got feedback and comments about the appropriateness of the materials design for the students. The second group of participants was the lectures of English Education Study Program Sanata Dharma University. The writer distributed the questionnaires to the participants in order to get feedback and comments about the grammar accuracy and the techniques used in the material design.

3.3 Research Instruments

To conduct this study, the writer needs some instruments. The types of instruments used to gather the data are observation, questionnaires and interviews.

1. Observation

The writer observed the environment characteristics by observing the teaching-learning process in English class and the academic system of Accounting Program.

According to Leedy (1996), there are two types of observations: Patricipant Observation and Nonparticipant Observation. In participant observation, the observer actively participates and becomes an insider in the event being observed, so that he or she experiences events in the same way as the participants. At the other extreeme, in nonpartipant observation, the researcher observes without participating or taking any


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active part in situation. In the nonparticipant observation, the researcher can be more objective and emotionally detached from the group. In this study, the writer was a nonparticipant observer.

2. Questionnaires

The writer distributed two kinds of questionnaires. The first questionnaire was distributed in the pre-design survey. In the survey, the writer distributed questionnaires to the students of Accounting class aimed at figuring out the learners’ needs, aims, and difficulties in learning English.

The second questionnaire was distributed in the post-design survey. The questionnaires were distributed for the lecture of Sanata Dharma University Yogyakarta. It purposed to figure out the participants’ opinion to the material designed. Furthermore, it was expected that the writer could get some feedback to improve the materials design, so that the writer could produce a set a reading.

There are two types of questionnaire; they are Structures/Closed Form Questionnaire and Unstructured/Open Form Questionnaire (Ary, et al: 1979: 175). Closed form questionnaire is a questionnaire that contains questions and some alternative answer to them. The closed form item was used to make participants easier in answering the questions since the alternatives were available. The provided answer for each question should be flexible on all possible responses so it will not limit the participants’ response. The open form questionnaire does not include suggested or


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alternative answer. It was used to obtain more information from the participants because they were permitted to answer the questions freely. In this study, the writer used both of types of questionnaire.

3. Interviews

In this study, the interview was conducted only after the writer gets data from the questionnaires. The interview was mainly conducted to the lecturer of Sanata Dharma University.

According to Nasution (2003), there are two types of interviews, namely structured and unstructured interview. The first type of interview is chosen because in the structured interview, the questions have been formulated before. The formulation can be used as the basis of the interviewee while conducting an interview. By using structured interview, it is expected that the interview can be more organized. As a result, the writer can get sufficient input to design the instructional materials. Basically, in the interview, the writer intends to ask about the lecturer’s experience as English lectures of Accounting Program.

3.4 Data Gathering Technique

The data of this research gathered at Sanata Dharma University Yogyakarta on February 2009. In this research the writer used questionnaire and interview to gather the data. There were two kinds of questionnaires used by the writer. The first questionnaires were distributed to the Accounting Students of Sanata Dharma University Yogyakarta.


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The second questionnaires were designed to evaluate material and were distributed to one English lecture of Accounting Program of Sanata Dharma University Yogyakarta and six English Education Study Program of Sanata Dharma University lecturers.

The distribution of the participants were shown as follows: Table 2. Distribution of the Participants (Students)

Sex Participants

Male Female Students

Table 3. Distribution of the Participants (English Lecturer of Accounting Program of Sanata Dharma University Yogyakarta)

Sex Education Teaching Experience in years Participants

Male Female D3 S1 S2 0-5 6-10 11-15 16-20 > 20

English Lectures

Table 4. Distribution of the Participants (Lecturers of English Educational Program in Sanata Dharma University Yogyakarta)

Sex Education Teaching Experience in years Participants

Male Female D3 S1 S2 0-5 6-10 11-15 16-20 > 20

English Lectures

3.5 Data Analyzing Technique

Since the research use two types of questionnaires, namely restricted or closed-form and restricted or open-form, two types of data are gathered.


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For restricted or closed-form, the assessment of the participants’ opinion on the designed materials used five points of agreement:

1 = if you strongly disagree with the statement 2 = if you disagree with the statement

3 = if you agree with the statement.

4 = if you strongly agree with the statement

Then the data of restricted or closed-form were calculated using measures of central tendency. Measures of central tendency consist of:

- mean: an average of all the scores in a distribution - median: the midpoint in a distribution

- mode: the most frequent score in a distribution The table of measures of central tendency is as follows:

Table 5. Measures of Central Tendency

Central Tendency No Participants’ opinion

Md Abbreviations:

N = number of participants Md = mode

The formula to get central tendency (mode) is: ∑ X

X = —— N


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Notes:

X = the mean/ average point

X = scores

∑X = the sum of the score

N = the total number of the subject

From the degree of agreement in the questionnaire, the writer determined the average score or mean from the participants. The mean was used to show whether the materials designed were good enough, it was acceptable or not. The degree of agreement were outlined as follows:

0 – 1 = It was not appropriate

1 – 2 = It was good, but it was needed revision

2.1 – 4 = Designed materials were appropriate and acceptable

3.6 Research Procedure

The part of discusses the procedures of how the study was conducted. The procedures were outlined as follows:

1. Performing a Needs Survey

2. Identifying Instructional Goals, Analysing Tasks, and Writing Asessment

3. Chosing Teaching Strategies and Instructional Media 4. Doing Evaluation and Revision


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49

CHAPTER IV

RESEARCH RESULT AND DISCUSSION

This chapter, the writer presents the results and discussion of the findings of need survey conducted to design and evaluates the web-based design. This chapter is divided into three parts. The first part concerns with the findings of the study. It is intended to answer the first problem (How is a set of English reading web-based materials for Accounting Students of Sanata Dharma University Yogyakarta designed?). The second part concerns with the discussion on the designed set of materials. The last part concerns with the presentation of the materials design as the answer to the second problem (What will the designed set of English reading technology-based instructional materials for Accounting students in Sanata Dharma University look like?).

4.1 How a Set of Web-based English Reading Materials for Accounting Program of Sanata Dharma University is Designed

The writer, in this study, elaborates four steps as a linking process of designing a set of English reading technology-based instructional materials for Accounting students in Sanata Dharma University. Those steps are the modification of ADDIE’s model as the answer to the first question in the problem formulation. Each step is as follows:

4.1.1 Performing a Needs Survey

The needs survey is very important in finding out the target learners’ needs. Therefore, the writer distributed questionnaires to the students of


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APPENDIX H

CURRICULUM 2006

DEPARTMENT OF

ACCOUNTING-FACULTY OF ECONOMY-

SANATA DHARMA University

YOGYAKARTA


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