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PENGEMBANGAN MODUL AKUNTANSI PERUSAHAAN JASA BERBASIS SCIENTIFIC APPROACH UNTUK MENINGKATKAN PRESTASI BELAJAR

Febriani Melianawati, Siswandari ., Renata Zoraifi

Abstract


ABSTRACT
The objective of this research is to examine the feasibility and effectiveness of scientific approach-based service company module to improve the learning achievement of the students in Grade X AK 1 of State Vocational High School in Surakarta. This research used the Research and Development (R&D) method with ADDIE model. It consisted of five phases, namely: (1) analysis, (2) design, (3) development, (4) implementation, and (5) Evaluation. The subjects of the research were an expert of learning media, an expert of learning material, an accounting practitioner, the students in Grades X AK 1 and AK 3 of State Vocational High School in Surakarta. Its samples consisted of 32 students in control class and 32 students in experimental class.The results of research are as follows: (1) the developed module is very feasible to be used as indicated by the average percentage of 85%, and (2) the developed module is effective to im-prove the students’ learning achievement as indicated by the result of the t-test, namely: the Independent Sampel T-Test at the significance value of 0.001 < 0.05 and the Paired Sampel T-Test at the significance value of 0.000 < 0.05. The average scores of the control class and the experimental class were 78 and 85 respectively. Such scores indicate that the score gained by the students exposed to the developed module is higher than those not exposed to the developed module.
Keywords: Module, service company accounting, scientific approach, learning achievement.
ABSTRAK
Penelitian ini bertujuan untuk menguji kelayakan dan keefektifan modul akuntansi perusahaan jasa berbasis scientific approach untuk meningkatkan prestasi belajar peserta didik kelas X AK 1 SMK Negeri di Surakarta. Penelitian ini merupakan jenis penelitian pengembangan dengan menggunakan model pengembangan ADDIE. Model ADDIE terdiri dari lima tahap yaitu: 1) Analysis, 2) Design, 3) Development, 4) Implementation, dan 5) Evaluation. Instrumen pengumpulan data yang digunakan adalah observasi, studi dokumen, wawancara, tes, lembar validasi dan lembar respon. Subjek uji coba terdiri dari ahli media, ahli materi, praktisi akuntansi, peserta didik kelas X AK 1 dan AK 3 di SMK Negeri di Surakarta. Sampel yang digunakan pada kelas kontrol sebanyak 32 siswa dan kelas eksperimen sebanyak 32 siswa. Hasil penelitian menunjukan: 1) modul sangat layak digunakan dengan rata-rata persentase sebesar 85%; 2) modul efektif untuk meningkatkan prestasi belajar. Hal ini didasarkan pada Independent Sampel T-Test didapat nilai signifikansi 0,001 < 0,05 dan Paired Sampel T-Test didapat nilai signifikansi 0,000 < 0,05. Nilai rata-rata kelas kontrol 78 dan kelas eksperimen 85. Hal tersebut menunjukan bahwa nilai peserta didik yang menggunakan modul lebih tinggi dari peserta didik yang tidak menggunakan modul.
Kata kunci: Modul, akuntansi perusahaan jasa, scientific approach, prestasi belajar.


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