EFEKTIVITAS METODE DRILL BERBANTUAN “SMART PROBLEM ACCOUNTING MODULE” TERHADAP HASIL BELAJAR AKUNTANSI MATERI JURNAL PENYESUAIAN PERUSAHAAN JASA

Abstract

Tujuan penelitian ini yaitu untuk mengetahui: penerapan Metode Drill (latihan) berbantuan “Smart Problem Accounting Module†dalam meningkatkan hasil belajar akuntansi dan hasil belajar akuntansi lebih tinggi dibandingkan menggunakan metode ceramah.Penelitian ini menggunakan metode quasi experiment dengan pola pretest-posttest group design. Populasi dalam penelitian ini adalah seluruh siswa kelas XI IPS di MAN Suruh Kabupaten Semarang tahun pelajaran 2014/2015. Sampel penelitian dipilih secara random yang kemudian diperoleh kelas XI IPS 3 sebagai kelas eksperimen dan XI IPS 1 sebagai kelas kontrol. Metode pengumpulan data yaitu dengan dokumentasi, tes, observasi. Pengujian H1 yaitu menggunakan uji paired sample t-test dan H2 menggunakan uji independent sample t-test.Hasil penelitian menunjukkan bahwa ada peningkatan hasil belajar setelah perlakuan dengan Metode Drill (latihan) berbantuan “Smart Problem Accounting Moduleâ€Â  dilihat dari rata-rata nilai pre-test yaitu 56,64 dan post-test sebesar 84,18 pada kelas eksperimen. Selain itu juga menunjukkan adanya perbedaan hasil rata-rata nilai post-test kelas eksperimen sebesar 84,18 lebih tinggi dibandingkan post-test kelas kontrol sebesar 80,52.Berdasarkan hasil penelitian dapat disimpulkan bahwa metode Metode Drill (latihan) berbantuan “Smart Problem Accounting Module†dapat meningkatkan hasil belajar siswa materi jurnal penyesuaian. Kelas eksperimen yang mendapat pembelajaran dengan metode Metode Drill (latihan) berbantuan “Smart Problem Accounting Module†memperoleh hasil belajar lebih tinggi daripada kelas kontrol yang menggunakan ceramah. Oleh karena itu, guru disarankan untuk menggunakan metode Metode Drill (latihan) berbantuan “Smart Problem Accounting Module†dalam pembelajaran untuk mempermudah siswa dalam memahami materi jurnal penyesuaian.

The purpose of this study was to determine whether the application drill method (training) with Smart Problem Accounting Module could improve students’ accounting learning outcomes better than using the lecturing method. This was a quasi-experimental study with pretest-posttest group design. The population of this study was all students of class XI IPS MAN Suruh Semarang District in the academic year of 2014/2015. The sample was selected randomly and then class XI IPS 3 was chosen as the experimental class while class XI IPS 1 as the control class. The methods of collecting the data were documentation, testing, and observation. Testing H1 used paired samples t-test and H2 used independent sample t-test.

The results showed that there was an improvement in the learning outcomes after the treatment using the drill method (training) with Smart Problem Accounting Module were given. It can be seen from the pre-test average score that was 56.64 and the post-test that was 84.18 in the experimental class. Moreover, the post-test average score in the experimental class which was 84.18 was higher than the post-test average score in the control class which was 80.52. Based on the results of this study, we can be concluded that the drill method (training) with Smart Problem Accounting Module can improve students’ learning outcomes on the subject matter of Journal of Adjustment. The experimental class which got the treatment using the drill method (training) with Smart Problem Accounting Module acquired better learning outcomes than the control class which used the lecturing method. Therefore, the teachers should use the drill method (training) with Smart Problem Accounting Module in learning to facilitate the students in understanding the subject matter of Journal of Adjustment.