KEEFEKTIFAN COLLABORATIVE LEARNING DALAM MENINGKATKAN KETERAMPILAN PEMECAHAN MASALAH PADA PEMBELAJARAN AKUNTANSI DI SEKOLAH MENENGAH KEJURUAN

Abstract

ABSTRACT This study aimed to investigate empirical evidence about the effectiveness of implementing collaborative learning in improving problem solving skills of accounting students at vocational school. The method used was quasi-experimental design with a pre-test post-test control design. The research subjects were vocational school students majoring in Financial Accounting and Institutions with a total sample of 66 students divided into two classes, namely experimental class and control class. Sample division was conducted randomly to ensure equality of characteristics between the two groups. Descriptive analysis results showed that the average scores of pre-test, post-test, and questionnaire of the experimental class increased more superior compared to the control class. Analysis of five problem-solving skill indicators showed that the understanding indicator obtained the highest score, while the implementation indicator obtained the lowest score. These findings indicated that students found it easier to understand basic concepts but still experienced difficulties in applying that knowledge practically. Prerequisite test results consisting of normality and homogeneity tests were normally distributed. Hypothesis test results consisting of independent sample t-test, paired sample t-test, and n-gain showed significant differences. It could be concluded that the implementation of collaborative learning was effective in significantly improving problem solving skills of accounting students at vocational school. Keyword: Collaborative Learning, Problem Solving Skills, Accounting ABSTRAK Penelitian ini bertujuan untuk mengetahui bukti empiris tentang keefektifan penerapan collaborative learning dalam meningkatkan keterampilan pemecahan masalah siswa akuntansi di sekolah menengah kejuruan. Metode yang digunakan quasi experimental design dengan tipe pre-test post-test control design. Subjek penelitian ini adalah siswa SMK Jurusan Akuntansi Keuangan dan Lembaga dengan jumlah sampel sebanyak 66 siswa yang terbagi menjadi dua kelas, yaitu kelas eksperimen dan kelas kontrol. Pembagian sampel dilakukan secara acak untuk memastikan kesetaraan karakteristik antara kedua kelompok. Hasil analisis deskriptif menunjukkan nilai rata-rata pre-test, pos-test, dan kuesioner kelas eksperimen meningkat lebih unggul dibandingkan kelas kontrol. Analisis terhadap lima indikator keterampilan pemecahan masalah menunjukkan bahwa indikator understanding memperoleh skor tertinggi, sedangkan indikator implementation memperoleh skor terendah. Temuan ini mengindikasikan bahwa siswa lebih mudah memahami konsep dasar namun masih mengalami kesulitan dalam mengaplikasikan pengetahuan tersebut secara praktis. Hasil uji prasyarat yang terdiri dari uji normalitas dan homogenitas berdistribusi normal. Hasil uji hipotesis yang terdiri dari: independent sample t-test, paired sample t-test, dan n-gain menunjukkan perbedaan yang signifikan. Hal ini dapat disimpulkan bahwa penerapan collaborative learning efektif dalam meningkatkan keterampilan pemecahan masalah siswa akuntansi di sekolah menengah kejuruan secara signifikan. Kata Kunci: Collaborative Learning, Keterampilan Pemecahan Masalah, Akuntansi