TEAMS GAMES TOURNAMENT SEBAGAI UPAYA PENINGKATAN KEMAMPUAN BELAJAR PADA MATA KULIAH AKUNTANSI BIAYA

Abstract

The purposes of this study are to (1) test and gain empirical evidence on the effectivity of Teams Games Tournament as a teaching method used in Cost Accounting I to improve students’ competence on group work; (2) test and gain empirical evidence on the advantages of Teams Games Tournament as a teaching method in Cost Accounting I to improve students’ comprehension and active involvement in teaching-learning process. The subject of the study was  Accounting students on 4^th semester of Semarang State University who were taking Cost Accounting I. This study involved 2 lecturers who also taught Cost Accounting I.  Data collection methods were documentation, test, and observation. This research was conducted in three cycles. Each cycle consisted of several stages; they were pre-reflection, planning, acting, observation and post-reflection. The result showed that teaching Cost Accounting I by implementing Teams Games Tournament  as a Teaching Method on raw material cost, labor cost, and factory overhead cost can improve students’ competence and active involvement in teaching-learning process. It is proven that average scores of 10 teams of 1^st, 2^nd and 3^rd Cycles were getting better; the scores were 61,07; 70,57; and 89,07. It indicates that the result has reached the stated target that is if students who get score more than 70 were 80% or more, the teaching method is considered successful. Therefore, it is necessary to conduct further research to find out the effectivity of Teams Games Tournament as a teaching method in other accounting subjects by modifying the research design in order to get significant changes.