Implementation of Learning During the Covid-19 Pandemic in Economic Subjects in High Schools

This research uses a descriptive qualitative approach. The data in this study are primary data and secondary data. The data collection techniques used were observation, documentation and interviews. The validity test in this study uses four validation criteria that must be met, namely 1) credibility, 2) transferability, 3) dependability, and 4) confirmability. This study aims to determine the results of the implementation of learning during the Covid-19 pandemic in economic subjects in high schools which are guided by pandemic conditions which cause changes in face-to-face learning patterns to online-based learning. The conclusion obtained, 97% of the implementation of learning economic subjects is done online. 75.9% of teachers prefer to use google class as a learning platform that helps teachers deliver material to students. Meanwhile, for miling list media such as WhatsApp, it was assessed that 75.9% of teachers were more effective in communicating with students. The implementation of online learning makes the teacher adapt to the situation, makes learning plans that are implemented based on existing conditions, the teacher must schedule learning, the teacher must prepare learning materials that make it easier for students to learn.


INTRODUCTION
Since the outbreak of cases related to the corona virus that occurred in Wuhan, China at the end of 2019, this virus has become a trending topic around the world. The Corona virus or commonly referred to as Covid-19 (Coronavirus Disease 2019) is a new type of virus that initially appeared at the end of 2019 and until now there has been no vaccine that has been rampant throughout the world, including in Indonesia. Many studies have been conducted by researchers to deal with viruses that can kill human lives, WHO (World Health Organization) on March 11, 2020 determined that Covid-19 is a pandemic case that every citizen of the world must face. Based on data compiled from the Covid-19 Task Force, there have been many confirmed cases of Covid-19 in Indonesia, starting from October 22, 2020, there were 377,541 confirmed positive cases with the addition of 4,432 cases, 63,576 active cases, 301,006 recovered, and 12,959 confirmed deaths. Various kinds of anticipation have been made by the government and society to reduce the spread of the virus so that it does not become more prevalent, such as social distancing, lockdowns, rapid tests, and large-scale social restrictions.
The uncontrolled spread of the virus made the government look for ways to reduce the spread of the virus. In early March, the Indonesian government appealed to carry out all activities at home starting from working at home, studying at home, even praying at home. The decision to carry out learning activities at home is a challenge in the world of education. This decision caused a change in the way of learning, which was originally face-to-face, where students and teachers carried out the learning process at school, but due to the Covid-19 pandemic, the learning process had to be done at home remotely or online (Arifa, 2020). Behavior theory believes that humans are greatly influenced by environmental conditions, so that they can provide certain experiences to themselves (Aunurrahman, 2012). Such conditions require teachers to find ways that can be used to support the learning process so that students get the right to learn. Online learning is one of the learning alternatives to overcome this problem. There are many media that teachers can use to carry out online learning (Arifa, 2020;Lathipatud Durriyah & Zuhdi, 2018;Suni Astini, 2020).
The application of online learning is one form of implementing learning using technology as a medium for transferring knowledge that can be used by teachers in providing learning to students (Aunurrahman, 2012). Online learning is learning that uses an internet network with accessibility, connectivity, flexibility and the ability to bring up various types of learning interactions needed by teachers and students (Sadikin & Hamidah, 2020). Teachers are expected to be able to become facilitators for students during the learning process, and to support them teachers can use learning media that students can use to support the learning process in all conditions (Pujiati, 2007). The term online learning means learning through media and by using electronic or digital based tools (Indrajit, 2016). Basically the use of online learning media is a learning innovation that makes it easy for students, because online learning can help students transfer information to develop skills, knowledge and learning flexibility more flexibly (Firman & Rahayu, 2020;Rachmawati et al., 2020) The application of technology plays an important role in the learning process, both inside and outside the classroom (Forteza & Ortiz, 2015). The application of online learning media aims to support the learning process, so that the information conveyed by the teacher during learning becomes better and easier for students to understand (Firman & Rahayu, 2020). Students can use smartphones to access learning material anywhere and anytime, learning becomes more flexible (Triyono, 2015). Online learning is an effective learning process that is carried out by combining the delivery of digital learning materials as support and services in the learning process so that the objectives of distance learning can be achieved (Korucu & Gunduz, 2011).
Since March 16, 2020 in Indonesia starting from Kindergarten (TK) to Senior High School (SMA) or even Higher Education have implemented online teaching and learning policies. Through the economics subject teacher deliberation forum that the researchers participated in, it was found that all teachers continued to learn online by utilizing existing learning platforms. Online learning platforms that are often used during the learning process include Google Classroom, Edmodo, zoom.in, webex and even google meet (Rachmawati et al., 2020). Apart from using online learning media, teachers and students establish communication using short message applications such as WhatsApp, telegram, messenger, and so on (Mustakim, 2020). National television also participates in supporting online learning, and even arranges broadcast schedules to provide educational shows for students who are studying at home, such as giving lessons containing subject matter whose broadcast schedules are tailored to the needs of students. The Ministry of Education and Culture also has an online learning media portal called Rumah Belajar, namely https://belajar.kemendikbud.go.id/Dashboard/, or other learning portals such as teacher rooms. These sites are intended for educational development so that learning does not just disappear during the Covid-19 pandemic.
The adaptation of new habits (new normal) seems to free people from the limitations of activities that require activities at home. The government began to allow people to carry out activities outside the home while maintaining health protocols. Schools as formal educational institutions have also started implementing face-to-face learning even though the number of students is still limited. The government is conducting initial trials of opening schools in high schools, but still requires schools to implement strict health protocols. However, even though the school has implemented face-to-face learning, there are still many students who have not been allowed by their families to take part in learning at school. Therefore the teacher carries out two lessons, namely online and offline. The implementation of learning in the midst of the Covid-19 pandemic and in a normal new era is a challenge for teachers. Teachers must be able to modify learning so that students can still absorb the material presented by the teacher with learning media that makes it easier for students to learn and obtain information in accordance with the learning being carried out. Therefore, researchers took a deeper look at the implementation of learning during the Covid-19 pandemic in economic subjects in high schools.

RESEARCH METHODS
This study uses a descriptive qualitative research approach. The data in this study are divided into two data, namely primary data and secondary data. Primary data sources in this study were obtained through interviews and observations, while secondary data were used by researchers as supporting information obtained from primary data sources, namely from literature studies, literature studies, previous research, books, or activity reports held by teachers in economic subjects. . Primary data in this study focused on the teacher as a research source. The presentation of data from the teacher is information that supports the results of the research in accordance with the formulation of the problem the researcher expects. The secondary data is obtained from the documentation of the results of teacher activities when providing online learning to students, namely in the form of a list of student scores, learning plans adapted to online learning conditions, forms of online learning carried out by teachers, and material and evaluation questions made by the teacher in online form.
There are three kinds of data collection techniques used in this research, namely the observation method, the documentation method, and the interview method. The observation technique aims to describe and find out all activities, individuals, and various kinds of events that occur according to observations made by researchers. Observations in this study were carried out on public high school teachers in Ponorogo who carry out online learning by implementing an online learning platform. As for the interview method, this research was conducted in depth on economics teachers at SMA Negeri Ponorogo. The interview method used in this study used a semi-structured interview method, namely interviews which in practice are freer than structured interviews. The documentation method complements data collection techniques based on observations and interviews conducted during the study. This document can be in the form of data in the form of text, images, recordings, and videos. While the documents used in qualitative research are official documents, physical data, and archives in the form of teacher data using online learning platforms and data from students who take online learning.
This study uses non-participatory observational research techniques, where the researcher is not directly involved in the activities of the observed informant, and only acts as an independent observer. Descriptive qualitative research requires researchers to be able to reveal objective truths related to the focus of the research they want to know, therefore the validity and reliability of data in qualitative research is very important. Arikunto (2016) defines validity as a measure that indicates the level of validity or validity of an instrument in research. While reliability is defined as the result of a study that has the same data at different times (Sugiyono, 2016). Validity and reliability in this study are based on Moleong (2017) which includes four criteria that must be met, namely 1) credibility, 2) transferability, 3) dependability, and 4) confirmability.
Data analysis is inductive or qualitative and the results of the study emphasize meaning rather than generalization. This qualitative data analysis method uses data analysis techniques Miles and Huberman, where data analysis techniques are divided into data collection, data reduction, data presentation, and drawing conclusions / verification. Data reduction is done by simplifying the data in the field, then adjusting it to the research needs.

RESEARCH RESULTS AND DISCUSSION
The implementation of learning amid the Covid-19 pandemic is a challenge for teachers and students. The teacher must be a facilitator as well as a guide who directs students to follow the lesson well, starting from knowing what things are needed by students, explaining the goals to be achieved, preparing material that students can understand, to explaining the appropriate measurement criteria. with the student's condition (Effendi, 2005). Starting last August the government has issued a policy for senior secondary schools to conduct face-to-face learning trials based on health protocols. However, not a few students prefer to do online learning on the grounds that their parents are not allowed to do learning at school. Therefore, the application of online learning is an alternative to learning during the Covid-19 pandemic. The teacher presents innovative learning to students with the help of the internet (Mishra et al., 2020;Suni Astini, 2020).
The application of online learning is one form of implementing learning by utilizing technology as a media for transferring knowledge that can be used by teachers in providing learning to students (Brosser & Vrabie, 2015;Suni Astini, 2020). The term e-learning with online learning basically has the same essence, where the word ebasically represents an electronic word (or digital) which means that learning events occur through media and by using electronic-based devices (Indrajit, 2016;Ozuorcun & Tabak, 2012). Online learning is the teaching and learning process using computers and technology, especially the teaching and learning process using the internet (Pujilestari, 2020); Littlejhon & Pegler, 2007). The speed and ease of presenting information can be obtained if learning uses information technology which is supported by the use of internet services (Triyono, 2015). The application of online learning media provides various benefits in the field of education, as explained by (Simuth & Sarmany-Schuller, 2014) that the advantages of e -learning emphasizes flexibility during the learning process. Students can learn more independently, this can make students more responsible in learning so that becoming Student Center Learning (SCL) can be applied.

Grafik 1 : Application of online learning in economic subjects
The application of online learning is applied in almost all subjects, including economics. Based on research data, there are 97% of responses which explain that learning is carried out online in all subjects including economics. The implementation of this online learning is based on the decision of the Minister of Education and Culture (Mendikbud) Nadiem Anwar Makarim with the approval of President Joko Widodo by issuing Circular Number 4 of 2020 concerning the Implementation of Education in the Corona Virus (Covid-19) Emergency Period. Tigowati, Efendi, & Budiyanto (2017) explain that learning by applying online learning media is intended to help conventional learning so that students can easily receive subject matter, as well as teachers in delivering subject matter. The application of online learning is very necessary, so that students and teachers can communicate with each other in order to achieve the expected learning goals (Zulfikar et al., 2019). Organizing education can still be done even though the corona virus is still rampant in Indonesia. Therefore we need a learning platform that is easily accessible by teachers and students so that learning can run smoothly (Janse van Rensburg, 2018; Sadikin & Hamidah, 2020

Percentage
Based on research data conducted by researchers, there are 75.9% of respondents who stated that teachers can use various online learning applications / facilities which are considered to facilitate access in delivering learning to students, while the remaining 24.1% stated that some schools have provided learning facilities. to teachers so that teachers use online learning facilities that have been provided by schools, such as e-learning systems that have been implemented in several schools. As an alternative to learning, schools tend to provide flexibility to teachers in delivering material using learning platforms that are tailored to the needs of teachers and students in learning. One of the success factors in using online learning is the ease of access for students and teachers to use appropriate online tools (Zulfikar et al., 2019).

Grafik 2 : Policy delivered by the school regarding the use of online learning applications / facilities
The implementation of online learning is carried out by all teachers including economics teachers by using various online learning platforms that facilitate distance learning. The platform is a combination of software and hardware to run a program (Kurniawan et al., 2020). Its function is to make it easier for computer users to run applications smoothly. Based on the data collected by researchers, 75.9% of responses explained that teachers use mailing lists such as WhatsApp Group to communicate with students, and there are 69% of responses that explain that teachers prefer to carry out online google classroom based learning. Google classroom is one of the learning platforms that helps teachers in providing learning to students online, because google classroom is very easy to operate and inexpensive. This learning platform provides a variety of menus that can be accessed by teachers in planning lessons (Kurniawan et al., 2020). Furthermore, there were 24.1% responses who carried out online video conference based learning in the form of zoom.us and google meet. The media mailing list tends to be liked by teachers because of its easy access, teachers can easily communicate with students by writing the teacher's intentions in the chat column on mailing list applications such as WhatsApp groups that students can immediately know, because this application is an application that students use daily. so it is very easily accessible to students.

Grafik 4 : Learning facilities use in delivering course material online learning
The application of online learning requires teachers to be more innovative in developing learning materials (Darmawan, 2012); (Lage-Cal et al., 2020). The number of facilities used by the teacher in the online learning platform, 93.1% of responses explained that generally the teacher delivered subject matter in the form of files such as words, power points, and even learning videos. 62.1% of teachers delivered learning materials using YouTube, 58.6% of responses delivered subject matter using links to be accessed by students. And there are 44.8% of responses that use Google Drive, and there are 3.4% of responses that state that they prefer Google Forms to deliver learning materials. In an effort to make it easier for teachers to deliver learning material, teachers usually take teaching objects on the internet and modify them to attract more student interest in independent learning. Based on the data obtained by researchers, it is known that there are three methods used by teachers in developing learning methods, namely by modifying, creating their own, and taking from existing links on the internet. 39% of teachers prefer to find learning materials on the internet because it is easier to convey to students, teachers do not have to bother providing material. 33% of teachers prefer to make their own teaching materials, and as many as 28% of teachers prefer to modify them. Teachers prefer to search for learning materials on the internet because this method is very easy for teachers to do, teachers can directly copy the address of the material link that has been searched and then distributed to students. Students only need to open the link sent by the teacher, then understand the content of the material. Teachers must always open opportunities for students to ask questions if there is material that is difficult for students to understand.

Grafik 6 : Delivery of assignments by the teacher to students
The delivery of evaluation questions during online learning is quite diverse, ranging from question descriptions, multiple choice, making questions right or wrong, looking for articles, summarizing to making mind maps. The purpose of delivering this assignment is as an evaluation material to determine students' abilities in doing online learning independently (Simuth & Sarmany-Schuller, 2014), in addition to assessing the success of the online learning system (Misut & Pribilova, 2015). Based on research data, the average teacher prefers to deliver assignments in the form of descriptive questions and multiple choice questions. The form of descriptive questions was chosen because it is suitable for measuring higher order thinking processes. So that the teacher is able to know the ability of students in expressing their opinions regarding the material presented by the teacher more openly. While the form of multiple choice questions selected by the teacher to measure low to moderate thinking processes, the difficulty level of the questions can also be controlled by the teacher. In addition, multiple choice questions can then help teachers to assess students more quickly and accurately because the correct answer for each item is clear and certain.
When assignments are submitted by the teacher to students, students have the obligation to do the assignments submitted by the teacher. Usually students are given the convenience by the teacher to do assignments by typing in Microsoft Word or writing in notebooks. Furthermore, in the process of submitting assignment results, students usually send the results of their assignments to the facilities available in the google classroom, or via mailing lists such as WhatsApp, email, google drive, or elearning media provided by the school. Furthermore, the teacher will provide feedback to students regarding the results of student work.
Ongoing online learning cannot be separated from the obstacles that arise from students (Mustakim, 2020). Based on the teacher's explanation, not a few students did not take part in learning for various reasons, such as no internet signal, damaged cell phones, illness, and so on. Therefore, teachers provide leeway for students in carrying out online learning, teachers always remind students to take part in learning, schools provide quota packages to students through boss funds, and schools allow students to use ICT laboratories for students who need to carry out online learning. Actually all kinds of solutions have been applied to overcome the various obstacles that exist, but if there are still stubborn students during the lesson, usually the homeroom teacher and counseling teacher will act decisively to remind them by notifying their parents or making home visits. to find out the student's condition.
The following is some information about student mastery during online learning :

Grafik 7 : Mastery of student economic material through the application of online learning
The following is research data which shows that on average students have sufficiently mastered the subject matter presented by teachers in economic subjects using online learning media. There are 57% of students who have sufficiently mastered the learning delivered by the teacher, 34% of students have mastered learning and the remaining 9% of students have not mastered the subject matter delivered by the teacher. This is very natural if students do not master the material presented by the teacher, because with a variety of student abilities it takes longer to provide additional information for students who do not master the material presented by the teacher.
The results of implementing online learning are felt by teachers and students. Teachers with the application of online learning are becoming more innovative and creative and teachers are more open to technology. Teachers are required to be open to technological developments, their skills in applying technology are increasingly developing. Meanwhile, from the student's point of view, with online learning students are required to be more independent in learning. Students obtained various kinds of information from various sources, not only from books. Many articles can be understood by students as sources of information that support their learning material. Learning also seems to be more flexible and less rigid, so that students can learn easily and comfortably.

CONCLUSION
The implementation of learning during the Covid-19 pandemic in economic subjects was carried out by implementing online learning or distance learning. Based on the results of research conducted by researchers. Teachers carry out learning by compiling lesson plans which will be implemented first, teachers prepare online classes, and teachers provide materials online. Teacher and student communication is done online, starting from online discussions, processing online evaluation questions to online student evaluation results. 97% of respondents explained that economic learning is carried out by teachers online, with 75.9% of respondents saying that teachers can use various online learning applications which are considered to facilitate the delivery of learning to students, Google classroom is an online learning platform that is preferred by teachers. Meanwhile, for mailing lists like WhatsApp, it was assessed that 75.9% of teachers were more effective in communicating with students. In an effort to make it easier for teachers to deliver learning materials, 39% of teachers prefer to search for learning materials on the internet because it is easier to convey to students, 93.1% of respondents explained that generally teachers deliver subject matter in the form of files such as words, power points, even video tutorials. Based on research data, the average teacher prefers to deliver assignments in the form of descriptive questions and multiple choice questions. The process of submitting assignment results usually students send the results of their assignments to the facilities available in the google classroom, or via mailing lists such as WhatsApp, email, google drive, or elearning media provided by the school. Furthermore, the teacher will provide feedback to students regarding the results of student work.
The ongoing online learning cannot be separated from the obstacles that arise from students (Holland, 2019). Based on the teacher's explanation, not a few students did not take part in learning for various reasons, such as no internet signal, damaged cell phones, illness, and so on. The results of implementing online learning are felt by teachers and students. Teachers with the application of online learning are becoming more innovative and creative and teachers are more open to technology. Meanwhile, from the student's point of view, with online learning students are required to be more independent in learning. Even though there are obstacles faced by teachers and students, the implementation of learning during the Covid-19 pandemic is running smoothly. Teachers continue to provide learning according to student needs by providing material that makes it easier for students to learn independently.