THE IMPLEMENTATION OF COLLABORATION PROBLEM BASED LEARNING AND TIME TOKEN TO INCREASE THE ACTIVITY AND ACCOUNTING LEARNING RESULT IN ACCOUNTING GRADE 10 TH IN SMK NEGERI 1 STABAT AT ACADEMIC YEAR 2012/2013.

THE IMPLEMENTAT
NTATION OF COLLABORATION PROBLEM
M BASED
LEARNING AND TIME TOKEN TO INCREASETHE ACTIVI
IVITY
AND ACCOUNT
UNTING LEARNING RESULTIN ACCOUNTING
UNTING
GRADE
RADE 10Th IN SMK NEGERI 1STABAT
AT ACADEMIC YEAR 2012/2013

THESIS
Submitted
ted to the Economics Education Department
Econom
omics Faculty State University of Medan
in Partial
Par
Fulfillment of the Requirements
for the Degree of Sarjana Pendidikan

By:
NURMALITA
REG. NUMBER: 709141161

ECONOMICS FACULTY
STAT
ATE UNIVERSITY OF MEDAN
2013

ABSTRACT
Nurmalita. Reg.Number.709141161. The Implementation of Collaboration
Problem Based Learning and Time Token to Increase The Activity and
Accounting Learning Result in Accounting Grade 10th in SMK Negeri 1
Stabat at Academic Year 2012/2013. Thesis. Economics Education
Department, Accounting Education Study Program, Economics Faculty State
University of Medan. 2013
The problem in this research contents about the low of learning activity
and learning result. This research purpose to increase the learning activity and
learning result by using the Implementation of Collaboration Problem Based

Learning and Time Token Learning Modelin SMK Negeri 1 Stabat at A.Y
2012/2013.
The kind of this research is classroom action research. Subject of the
research is Accounting Grade 10th and the total numbers are 37 students. The
object research is the Collaborationof Problem Based Learning and Time Token
Learning Model. The research instrument used is the test of learning result as 28
items multiple choice that has tested the validity and reliablitiy and the
observation sheet for observation the learning activity of the students and teacher.
Based on the result of result gained the average of learning result in pretest
with the average value is 48.02. Whereas in first posttest by using the
Collaboration of Problem Based Learning and Time Token learning model have
increased 20.87 to 68.89. In the second cycle have increased 13.56 to the average
value is 82.45. And based on the data of learning activity have occurred the
increasing from the first to second cycle.Whereas In the first cycle, 0 (0%) people
are very good category increased 15 peoples to 15 Peoples (40%), 8 Peoples
(22%) are good category increased 10 peoples to 18 Peoples (49%).
To try the significance of learning activity and learning result in first and
second cycle, used t-test, and the calculation gained tcount = 3.75. The calculation
ttable =1.99. By comparing the tcount and ttablegained tcount>ttablenamely 3.75>1.99. In
order that the learning result of accounting in first post test at first cycle and

second post test in second cycle is significant and positive different. The
calculation ttable for learning activity is 9.53. The calculation ttable =1.99. By
comparing the tcount and ttable gained tcount>ttablenamely9.53>1.99. So that the
learning activity in first cycle and second cycle is significant and positive
different.
Thus it can be concluded that by implementation of collaboration Problem
Based Learning and Time Token learning model can increase the activity and
accounting learning result in Accounting grade 10th in SMK Negeri 1 Stabat at
academic year 2012/2013.
Key Word :Learning
Activity,
Accounting
Learning
Result,the
Collaboration of Problem Based Learning and Time Token
learning model.

iv

ABSTRAK

Nurmalita. Nim. 709141161. Penerapan Kolaboraasi Probem Based Learning
dan Time Token Untuk Meningkatkan Aktivitas dan Hasil Belajar
Akuntansi di Kelas X Akuntansi SMK Negeri 1 Stabat T.P 2012/2013.
Skripsi. Jurusan Pendidikan Ekonomi, Program Studi Pendidikan
Akuntansi, Fakultas Ekonomi Unimed. 2013
Permasalahan dalam penelitian ini adalah rendahnya aktivitas dan hasil
belajar akuntansi. Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil
belajar akuntansi siswa dengan menggunakan Kolaborasi Model Pembelajaran
Probelem Based Learning dan Time Token di SMK Negeri 1 Stabat T.P
2012/2013.
Jenis penelitian yang digunakan adalah penelitian tindakan kelas (PTK).
Subjek dalam penelitian ini adalah kelas X Akuntansi dengan jumlah siswa 37
orang. Objek penelitiannya adalah Kolaborasi Model Pembelajaran Problem
Based Learning dan Time Token. Instrument yang digunakan adalah test hasil
belajar berupa 28 soal pilihan ganda yang telah diuji validitas dan reliabilitasnya,
dan lembar observasi untuk pengamatan aktivitas belajar siswa dan guru.
Dari hasil penelitian diperoleh data nilai rata-rata hasil belajar siswa pada
pretes dengan rata-rata 48,02 sedangkan pada posttest I dengan menggunakan
Kolaborasi Model Pembelajaran Problem Based Learning dan Time Token
mengalami peningkatan 20,87 point dengan rata-rata nilai posttest I 68,89,

sedangkan nilai rata-rata di siklus II meningkat 13,56 dengan rata-rata nilai
posttest II 82,45. Dan berdasarkan data hasil aktivitas belajar siswa mengalami
peningkatan dari siklus I ke siklus II. Dimana pada siklus I 0 orang(0%) dalam
kategori sangat bagus meningkat 15 orang menjadi 15 orang(40%), 8 orang (22%)
dalam kategori baik meningkat 10 orang menjadi 18 orang(49%).
Untuk menguji signifikansi aktivitas dan hasil belajar siswa pada siklus I
dan siklus II, digunakan rumus uji-t dan diperoleh thitung sebesar 3,75. Perhitungan
ttabel diperoleh hasil sebesar 1,99 dengan membandingkan thitung dan ttabel diperoleh
thitung>ttabel yaitu 3,75>1,99. Sehingga hasil belajar akuntansi pada post test I di
siklus I dan post test II di siklus 2 adalah signifikan positif. Perhitungan thitung pada
aktivitas belajar adalah 9,53 dengan membandingkan thitung dan ttabel diperoleh
thitung>ttabel yaitu 9,53>1,99. Sehingga aktivitas belajar pada siklus 1 dan siklus 2
adalahsignifikan positif.
Dengan demikian dapat disimpulkan bahwa dengan menerapkan
kolaborasi model pembelajaran problem based learning dan time token dapat
meningkatkan aktivitas dan hasil belajar akuntansi di kelas X Akuntansi SMK
Negeri 1 Stabat T.P 2012/2013.
Kata Kunci

:Aktivitas Belajar, Hasil Belajar Akuntansi, Kolaborasi

ModelPembelajaran Problem Based Learning dan Time
Token.

v

TABLE OF CONTENTS

CONTENTS

PAGE

SUPERVISOR APPROVAL SHEET
ACKNOWLEDGMENT ..............................................................................

i

ABSTRACT (ENG) ......................................................................................

iv

ABSTRACT (IND)........................................................................................

v

TABLE OF CONTENTS .............................................................................

vi

LIST OF TABLE ..........................................................................................

viii

LIST OF FIGURE ........................................................................................

ix

LIST OF APPENDICES ..............................................................................

x

CHAPTER I. INTRODUCTION ................................................................. 1
1.1 Background of the Problem ...........................................................

1

1.2 Identification of the Problem .........................................................

6

1.3 Problem Formulation ..................................................................... 7
1.4 Problem Solving.............................................................................

7

1.5The Research Objectives................................................................. 9
1.6 Benefit of the Research .................................................................. 10
CHAPTER II. REVIEW OF LITERATURE ............................................ 11
2.1Theoretical Framework ................................................................... 11
2.1.1 Problem Based Learning ........................................................

11

2.1.2 Time Token ............................................................................ 18
2.1.3Collaboration Problem Based Learning
and Time Token Learning Model........................................... 20
2.1.4 Learning Activity ................................................................... 24
2.1.5 Accounting Learning Result................................................... 26

vi

2.2 Relevant Research.......................................................................... 30
2.3 Thinking Framework......................................................................

32

2.4 Action Hypothesis ..........................................................................

33

CHAPTER III. RESEARCH METHODOLOGY ......................................

34

3.1 Location and Time Research ........................................................

34

3.2 Subject of Research........................................................................

34

3.3 Object of Research .........................................................................

34

3.4 Variable Research and Operational Definition ..............................

34

3.5 Procedure of Research....................................................................

35

3.6 Data Collection Techniques ..........................................................

39

3.7 Research Instrument.......................................................................

39

3.8 Data Analysis Technique ..............................................................

45

CHAPTER IV. RESULT AND DISCUSSION ...........................................

51

4.1 Description of Data ........................................................................

51

4.2 Data Analysis .................................................................................

53

4.3 Result of The Research ..................................................................

61

4.3.1 First Cycle ...............................................................................

61

4.3.2 Second Cycle...........................................................................

69

CHAPTER V. CONCLUSIONS AND SUGGESTIONS ...........................

76

5.1 Conclusions ....................................................................................

76

5.2 Suggestions ....................................................................................

77

REFERENCES
CURRICULUM VITAE
APPENDICES

vii

LIST OF TABLE

Table

Page

Table 1.1 Trend of Student Learning Result.................................................... 3
Table 2.1 Phases of Problem Based Learning.................................................. 18
Table 2.2Collaboration Problem Based Learning and Time Token. ............... 23
Table 3.1 Implementation of Action ................................................................ 37
Table 3.2The Observation Sheet of Student Activity ....................................... 39
Table 3.3 The Observation Sheet of Teacher Activity .................................... 41
Table 3.4 Criteria of Students Success Rate in Learning Result ..................... 48
Table 4.1 The Result of Student’s Learning Activity ...................................... 54
Table 4.2 Student’s Learning Result................................................................ 56
Table 4.3 The Result of t-test Table................................................................. 61

viii

LIST OF FIGURE

Figure

Page

Figure 1.1 Graph of Accounting Learning Result............................................ 3
Figure 2.1 Learning Result and Various Factors ............................................. 27
Figure 3.1Cycle of Classroom Action Research.............................................. 35
Figure 4.1 Graph of Student’s Learning Activity ............................................ 54
Figure 4.2 Graph of Student’s Learning Result ............................................... 56

ix

LIST OF APPENDICES

1st Appendix Syllabus
2nd Appendix Lesson Plan
3rd Appendix Learning Material
4thAppendix Research Instrument Before Analysis
5thAppendix Pretest, First Posttest, Second Posttest
6th AppendixObservation Sheet of Learning Activity InFirst Cycle
7th Appendix Observation Sheet of Learning Activity In Second Cycle
8thAppendix Teacher Observation Sheet
9thAppendix The Learning Result of Pre test in First Cycle
10th Appendix The Learning Result of First Post test in First Cycle
11th Appendix The Learning Result of Second Post test in SecondCycle
12th Appendix The Increasing of Learning Activity and Learning Result
13th Appendix The Increasing of Learning Result
14th AppendixThe Increasing of Learning Activity
15th Appendix The Calculation of T-Test for Interpolation
16th Appendix TheList Value of t-Distribution
17th AppendixTheList of Validity
18th AppendixTheList of Reliability
19th Appendix TheList of Difficulty Index
20th Appendix The List of Discrimination Index
21thAppendix Documentation of Research

x

1

CHAPTER I
INTRODUCTION
1.1 Backgroundof the Problem
Educationis oneform of manifestation ofhuman cultureare dynamicand
fulldevelopment.Therefore,changes ordevelopmentsthe education isindeedmeant
to bein linewith thechange inculture of life. Changesin the senseof improving
educationinalllevelsshouldbe continued in anticipation offuture interests. The
education cansupportfuture development.Thus, it will able todevelop thepotential
oflearners,in order to solvelifeproblems.
AccordingBuchori(in Uno Hamzah, 2001), stated that a good educationis an
educationthat not onlypreparesstudentsfora professionoroccupation, but also
tosolve

problemsencountered indaily life. Therefore,teachersare expected

tocreateanactiveclassroomand engage studentsduring the learning processtakes
placeso that studentsmore easily understandthe lessonstaught bythe teacher.
The government has conducted acurriculum improvement, rangingfrom
the1999edition of theschool curriculum(curriculum improvement 1994)tothe
implementation ofthe 2004 edition ofthe schoolcurriculum(KBK), which has
beenenhancedwith the2006edition of theschoolcurriculum(KTSP) Standardquality,

effective,

efficient

and

relevant.Andnow

the

governmenthas

preparedthecurriculum2013 will be implementedinthenew academicyear. But,the
teachersat

the

schoolare

continuouslyapplyingthe

still
lecture

usingconventional
methodof

learningmodels.

teachingwill

By

onlymake

studentsfeelboredin followinglessons andno interactionbetweenteachers and

2

students. Thus,teachers need tocreate anew innovationin applyinglearning
modelthat studentsare more activeand motivatedto keeplearning andimprove
student learning result.
According to Brown(2004:23):
In today’s educational climate, an outcome-based approach to teaching
and learning is prescribed. This approach lacks a curriculum that nourishes
the spiritual self (Bosacki, 2001; Hart, 2001; Kessler, 2000; Miller, 2000;
Noddings & Shore, 1998). The curriculum does not encourage an
emotional, spiritual, or an intrapersonal approach in order to develop the
inner life of an adolescent. The present challenge is for teachers to provide
a learning environment where students can nourish their spirit within the
confines of an outcome-based curriculum content. That is, teachers need to
create a place that enables students to develop the courage and confidence
required to try new things, to explore, and to create in spite of today’s
outcome-based direction. This type of quality classroom is essential if
nourishing the spirit of students is to be unleashed.
Based on the observations by the author on the subjects accounting
inaccountinggrade 10thin SMK Negeri 1 Stabat, obtained information that many
students who did not active during the learning process in accounting class. This
is because the teachers are still using conventional learning models. Teachers only
deliver a learning material according to their subject matter in text book without
referring to the daily life of students. Thus, many students felt bored and thought
that accounting is a subject that is not interesting. Even when the teacher gives
students the chance to ask, these students just keep silent and down because
basically they do not understand the material.This learning conditions causethe
students to be passive and their learning result are also low. It can be seen from
the data that the author described in the following table.

Table 1.1

3

Trend of Student Lea
earning Results in Accounting Grade10thin SMK
K Negeri 1
Stabat

Acd.
Year

Class

Average

2012
/201
3

10th
Ac.
Grade

Month
nthly Test
Value
ue (MTV) 1
Month
nthly Test
Value
ue (MTV) 2

Percentage
of Percen
centage of
students that do studen
ents
that
not
reach
the reach
h
the
minimum
minim
imum
completeness
comple
pleteness
criteria
criteria
eria
66,6
54%

46%
4

56%

44%
4

65,6

Month
nthly Test
65,1
Value
ue (MTV) 3
51%
(Source: List of Monthly
hly Test Value of SMK Negeri 1 Stabat)

49%
4

Whendepictedin the grap
raphwouldlook as follows:
Graphic 1.1

Jumlah Siswa

A
Accounting Learning Result
60
50
40
30
20
10
0

Competence Stude
dents
Competence Stude
dents (%)
Not Competence Students
Stu
Monthly Mo
Monthly Monthly
Test 1
T
Test 2
Test 3

Not Competence Students
Stu
(%)

Moonthly Test Value

Based on the acco
counting learning result above described that completeness
com
of student learning is stil
hly test value
still not achieved. The average of student monthly
is still < 70, minimum co
completeness criteria decided by the school. Itt can
ca be seen

4

from monthly test value that the students only got value between 0-65. It means
that less categories.
In addition to the data based on student scores, the author also conducted
interviews with teacher of accounting subjects, Drs. T. Matondang which said that
the general 10thAccounting grade at SMK Negeri 1 Stabat from different schools
have different basic environment. Most students lack confidence and shy to ask in
class. As a result, students become passive and classroom activities seem boring
because of that lacknesses in the classroom.Other one, from all of accounting
learning material in first class in SMK, the students most difficult in adjustmen
material and financial statement. It’s caused the teacher only explained a little bit
and giveddirected test to the students. Thus, the author wants to conduct the
research with financial statement material.
Under

these

conditions,

Toimprove

the

activity

and

learning

result,teachersneed to be morecreative in accounting by applyinglearning model. it
is necessary to apply the learning model updates with a more interesting and
creative accounting in learning so that students become active and can understand
the accounting subjects easyly. One of the suitable way is to apply the learning
model of Problem Based Learning and Time Token.
According to Hansen (2006:221) recommends PBL can be used in
accounting education. He echoes Duch (2001) insisting that good PBL uses higher
cognitive skills than the typical textbook accounting problems. Hansen contends,
“PBL can foster students to think critically and solve complex problems, find and

5

use learning resources, work in teams, use effective communication skills, and
become continual learners.”
According to Napitupulu (2011), in her research said that time token can
increase activity and student learning result. It can be seen in her data where an
increase in the value of students skill between cycle I to cycle II was 29.26% were
achieved mastery learning standards with the average value increased by 17.56
points.
Thus, by the both of research above, the author can make conclution that if
both of the models learning conducted with collaboration, it will can increase
activity and student learning results.
Problem-Based Learning is a cooperative learning model student-centered.
Students are trained to be able to solve a problem by thinking logically and
independently or in groups. While teachers provide direction and guidance to the
students to find a solution to the problem.
Time token is an active learning model that requires students to dare to
express an opinion to the class. In applying the model of learning time token every
student has the right to speak in accordance with a coupon that will be distributed
by speaking teachers. Thus, each student must exercise the right to speak it.
Both learning model gives priority to increase student learning activities
because students are required to think critically so that students are better able to
understand the lesson because students learn firsthand accounting case filed by the
teachers and the problems that they face directly in their daily lives. In addition,
students should also be able to express an opinion or answer any questions, and to

6

improve student learning result.Toconductthis research, the author willuse
fourstages ofaction research, namely: planning, observation, action, andreflection.
Based on theabove problems,theauthor is interested inconducting
researchentitled: “The Implementation of Collaboration Problem Based
Learning and Time Token To Increase The Activity and Accounting
Learning Result In Accounting Grade 10Th In SMK Negeri 1 Stabat At
Academic Year 2012/2013”
1.2 Identification of the Problems
Based on the background of the problem above, the author can identify
this problem as follows:
1. Howlearning methods employed by the teacher in teaching accounting in
accounting grade 10Th SMK Negeri 1 Stabat?
2. How to increase the activity inaccounting grade 10Th SMK Negeri 1 Stabat?
3. How to increase the learning result inaccounting grade10Th SMK Negeri 1
Stabat?
4. Is collaborative learning model by applying the Problem Based Learning with
Time Token can increase the activity and learning result in accounting grade
10Th SMK Negeri 1 Stabat?
5. Is there the significant and positive difference in activity and learning result
inter cycle?

7

1.3Problem Formulation
1. How increase the learning activityby the implementation of collaboration
Problem Based Learning and Time Token learning model inAccounting grade
10th in SMK Negeri 1 Stabat?
2. How

increase

collaboration

accounting
Problem

learning

Based

resultby

Learning

and

the

implementation

Time

Token

of

learning

modelinAccounting grade10th in SMK Negeri 1 Stabat?
3. Is there the significant and positivedifference in activity and learning result
inter cycle?
1.4 Problem Solving
'Teaching', says Elliott (in Tim Cain, 2011:6) is 'an intentional activity
directed towards bringing about learning outcomes for pupils'. Thus, a teacher's
purpose, inasmuch as she is teaching, is to motivate, inspire, direct or otherwise
encourage learners to develop how they think and what they do.
The process of teaching and learning that goes in one direction will create
a classroom atmosphere passive and boring for students. The teacher needs to find
ways to make the interaction between teachers and students and students to
students. So the class became more active and fun.
Problem solving can be done to improve the activity and student learning
result to implementation of learning models Problem Based Learning and Time
Token. Through the implimentation of learning models Problem Based Learning
and Time Token, students will be more critical in thinking, careful, and students
become more active in expressing his opinion and not speaking just listening to

8

teachers explain for the subject and the object of learning is the students
themselves. The teacher formed the group and explained the problem to be a topic
of discussion students. Students should be able to solve the problem with the
guidance of teachers. Furthermore, students must submit their opinions by using a
coupon that has been provided in accordance with a predetermined time talking.
Thus, it can be said that with the implementation of Problem Based Learning
model and Time Token will make students become more active, so that the
activities of the students in the class will also increase.
Problem Based Learning is a learning model that requires students to think
logically and independently in solving a problem or case questions and be able to
work together in a group discussion. Through the implementation of Problem
Based Learning model of teaching students are trained to get used to resolve a
problem or a case provided by the teacher. Thus, it is expected that active learning
will improve the activity and student learning results.
Time Token is a learning model that promotes student activity. Students
are expected to explain a lot more than just listening to the teacher explain.
Teachers only provide direction and oversee the teaching and learning process.
Thus, active student learning will be created in the classroom. Time Token
learning model not only serves to improve active student learning, but also can
increase interest and student learning result in accounting subjects.
Collaborative learning model of Problem Based Learning and Time Token
is a combination of two models of cooperative learning, where student-centered
learning. Students will be directly involved in the learning process and directed by

9

the teacher to solve a problem through discussion groups. The implementation of
these two learning models begins with the teacher explaining the learning
objectives to be achieved. The teacher form a group consisting of some students.
Teachers will provide an overview of a problem where students will discuss the
problem in groups to find ways to resolve the problem. In this case, the teacher
acts as a facilitator to guide and direct students in solving the problems. It will
make the students accustomed to think critically, logically and cooperate in a
group discussion. The next step is to apply the model of Time Token. The teacher
gives each student three coupons spoke ± 30 seconds. Before speak or express
opinions students must submit the coupons to the teacher. Students will gain the
right to speak again after taking turns with other students. Students who have
exhausted their coupons can not talk anymore. Meanwhile, students who have not
exhausted their coupons should talk to their coupons out. So on until all the
students had a turn to speak.
Thus, the implementation of collaborative learning model of Problem
Based Learning and Time Token is expected to improve the activities and learning
results of 10th accounting grade in SMK Negeri 1 Stabat.
1.5 TheResearch Objectives
1. To know theincreasing of learning activityin accounting grade 10th in
SMKNegeri 1Stabatby using theimplementation of collaboration Problem
Based Learningand TimeTokenlearning model.

10

2. To know the increasing of learning result in accounting grade 10th in
SMKNegeri 1Stabatby using theimplementation of collaboration Problem
Based Learningand TimeTokenlearning model.
3. To know the difference in learning result between cycle.
1.6Benefits ofthe Research
The benefitsexpected bythe authorof the implementation ofthe research
are:
1. To

add

to

theknowledge

ofthe

authorson

the

implementation

ofcollaborativelearning model ofProblem Based Learningwith TimeToken to
increase the activity and accounting learning result in SMKNegeri 1Stabat.
2. As inputs toSMKNegeri 1Stabat, especiallyteachers ofaccountingto increase
the activityand student learning result by using collaborativelearning
modelProblem Based LearningandTimeToken.
3. As a referencefor further researchthat will dorelevant research.

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