PENGEMBANGAN PENILAIAN PEMBELAJARAN AKUNTANSI KONTEKSTUAL BERBASIS LESSON STUDY DI SMA

Suyatmini Suyatmini(1*), Sutama Sutama(2), Wafrotur Rohmah(3), Titik Asmawati(4)

(1) 
(2) Pendidikan Matematika, Universitas Muhammadiyah Surakarta
(3) Pendidikan Akuntansi, Universitas Muhammadiyah Surakarta
(4) Pendidikan Akuntansi, Universitas Muhammadiyah Surakarta
(*) Corresponding Author

Abstract

This study aims to (1) analyze and describe the assessment of accounting learning conducted by high school teachers in Surakarta City-Central Java. (2) the development of lesson study based contextual accounting learning assessment. This study uses the research and development approach. Research subjects of high school accounting teachers in Surakarta City. Methods of data collection, interviews, observation and documentation. Data analysis techniques use interactive analysis which includes data collection, data reduction, data display and verification. The validity of the data uses triangulation methods and sources. The results of the study indicate that the judgments carried out include affective assessment, cognitive assessment and psychomotor assessment. The evaluation of accounting learning in high school of Surakarta City for affective aspects are using two ways, namely the assessment of spiritual attitudes competency and social attitudes assessment. Assessment of spiritual attitudes uses self-assessment techniques. Social attitude competency assessment uses observation techniques, self-assessment journals, and peers. Assessment of accounting learning for cognitive aspects using tests and assignments. There are three learning assessments for psychomotor aspects, namely project appraisal, performance, and portfolio. Development is carried out on assessment instruments for both affective, cognitive, and psychomotor aspects. The development of the affective aspect is carried out by the spiritual attitude competency assessment instrument and the social attitude competency assessment instrument with observation techniques. The development of cognitive aspects is carried out on the instrument for assessing cognitive aspects and the timing of the implementation of cognitive instruments. Development of psychomotor aspects is carried out on the implementation of psychomotor instruments.

Keywords

Assessment, learning, accounting, contextual, lesson study

References

Alleyne, Philmore and Diana Weekes-Marshall. 2011. An Exsploratory Study of Management Accounting Practices In manufacturing Companies in Barbado. of Business International Journal and Social Science 2 (9) (Special Issue-May 2011) pp. 49-58.

Anwar. 2006. “Penggunaan Peta Konsep Melalui Model Pembelajaran Kooperatif Tipe STAD untuk meningkatkan Proses, Hasil Belajar, dan Respons pada Konsep Ekosistem”. Dalam Jurnal Penelitian Kependidikan. Tahun 16 Nomor 1 Desember. Hal. 217-244.

Dallimore, Elice. J. Hertenstein Julie H. dan Platt Majorie B. 2010 Issues In Accounting Education. Class Participation in Accounting Courses: Factors That Affect Student Comfort and Learning American Accounting Association DOI:10.2308/iace.2010.25.4.613. 25 (4) 2010 pp. 613-629.

Djamarah, Syaiful Bahri dan Aswan Zain. 2010. Strategi Belajar Mengajar. Jakarta: Rineka Cipta.

Firdaus, L.N., Gunawan Tabrani, dan Adiwirman. 2007. “Implementasi Pendekatan Contextual-Teaching and Learning (CTL) dalam Pembelajaran dengan Kurikulum Berbasis Kompetensi di Kabupaten Bengkalis Privinsi Riau”. Makalah Simposium Nasional 2007. Jakarta 26-27 Juli 2007. Pusat Penelitian Kebijakan dan Inovasi Pendidikan, Badan Penelitian dan Pengembangan, Departemen Pendidikan Nasional Republik Indonesia.

Gregory Kenneth, Laing 2012. Higgher Education Studies Published by Canadian Center of Science and Education I integration of a computer Application in a first Year Accounting Curriculum: An Evaluation of Student Attitudes, School of Accounting & Finance, Faculty of Commerce University of Wollongong, Australia, 2 (2); June 2012.

Hamdani. 2011. Strategi Belajar Mengajar. Bandung: Pustaka Setia.

Hamalik, Oemar, 2007, Manajemen Pengembangan Kurikulum, Bandung: PT Remaja Rosda Karya.

Hamruni. 2012. Strategi Pembelajaran, Yogyakarta: Insan Madani.

Jonhson, Elaine B. 2009. Contextual Teaching and Learning, (Terjemahan Ibnu Setiawan, Cetakan VII). Bandung: Mizan Learning Center.

Kirkham, Ross. 2013. An Approach to Improving the Learning Experience for First Year Accounting Currriculum University of the Sunshine Coast, Australia. E-Journal of Business Education & Scholarship of Teaching. 7 (1). 2013, pp.74-81.

Kunandar, 2013. Penilaian Autentik, Jakarta: Rajawali Pers.

Lestianto. 2011 Implementasi Model Pembelajaran Kooperatif CIRC berbasis lesson Study untuk meningkatkan asil belajar siswa untuk mata kuliah kewirausahaan.Malang: FE, UM.

Miles, Matthew B. dan A. Michael Huberman. 1992. Analisis Data Kualitatif. Terjemahan Tjetjep Rohendi. Jakarta: Penerbit Universitas Indonesia.

Ninih Rochanah dkk. 2012 Pengembangan Model pembelajaran Berorientasi Konstruktivistik Untuk Meningkatkan Kualitas Pembelajaran Akuntansi di SMA, Jurnal Pendidikan.

O’Leary, Conor dan Stewart Jenny, 2012. J Bus Etthics Accounting and Law Discipline, Griffith Business School.The Interaction of Learning Styles and teaching Methodologiesin Accounting Ethical Introction, Nathan Campus, Griffith University, 170 Kessels Road, Nathan, dan Griffith University, Logan Campus, Logan Australia 113: 225-241.

Riccio, Edson. I. dan Sakata, Marici, C.G.2005 Teaching Learning Method In Accounting Education-an Empirical Research In the Brazilian Scenario Brazil: University of sao Paulo. pp.1-14.

Sarjono, Yetty dan Suyatmini. 2011 Model penataan Pedagang Kaki Lima di Surakarta Sebagai Solusi Konstruktif Untuk Pemberdayaan Tingkat Pendidikan Anak-anak PKL, EDUKASI, Jurnal Ilmu pendidikan 10 (2). Hal.1-8.

Sarjono, Yetty. Dan Suyatmini. 2013. Pengembangan Model Pembelajaran Ekonomi Berbasis Lingkungan Dengan pendekatan pembelajaran Inovatif di SMA Muhammadiyah di Surakarta, Laporan penelitian Pentaspena, Juni 2013.

Sarjono, Yetty dan Suyatmini. 2013 Model Pendidikan Anak-Anak Miskin di Kota Surakarta. Jurnal Manajemen Pendidikan. 8. (2), Juli 2012 Hal. 98-111.

Sugiyono. 2006. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Sukiman. 2012 Pengembangan Sistem Evaluasi, Yogyakarta: Insan Madani.

Susilo, Herawati, Husnul Chotimah, Ridwan Joharmawan, Jumiati, Yuyun Dwita Sari, dan Sunarjo. 2009. Lesson Study Berbasis Sekolah. Malang: Bayumedia Publishing.

Sutama. 2012. Metode Penelitian pendidikan (Kuantitatif, Kualitatif, PTK, R & D) Gumpang –Kartasura: Fairus Media.

Suwarni, Endah, Retno Widiastuti, dan Anna Isrowiyah. 2007. “’Accelereted Learning’ sebagai Dasar untuk Meningkatkan Efektivitas dan Efisiensi Proses Balajar Mengajar Akuntasi Pangantar”. Makalah Simposium Nasional 2007. Jakarta 26-27 Juli 2007. Pusat Penelitian Kebijakan dan Inovasi Pendidikan, Badan Penelitian dan Pengembangan, Departemen Pendidikan Nasional Republik Indonesia.

Suyatmini. Yetty Sarjono, Titik Asmawati, dan Wafrotur Rohmah 2015. Pengembangan Pengelolaan Pembelajaran akuntansi Kurikulum 2013 Berbasis Lesson Study di SMK Kota Surakarta, Penelitian PUPT RISTEKDIKTI.

Undang- Undang No.20 tahun 2003. Tentang Sistem pendidikan Nasional, Bandung: Cipta Umbara.

Vincent. 2012. International Journal For Lesson And Learning Studies Using Learning Study To Improve The Teaching And Learning of Accounting in a School In Brunei Darusalam 1 (1) 2012. pp. 23-40.

Wafroturrohmah dan Suyatmini, 2008. Penggunaan Metode Problem Based Learning Untuk meningkatkan Kemampuan Belajar Mandiri Mahasiswa Jurusan Pendidikan Akuntansi Pada Mata Kuliah akuntansi Perpajakan, Jurnal Varia Pendidikan 20 (2), Desember 2008 Hal. 154-163.

DOI: 10.23917/jpis.v29i1.8241

Article Metrics

Abstract view(s): 1051 time(s)
PDF (Bahasa Indonesia): 2038 time(s)

Refbacks

  • There are currently no refbacks.