PENGEMBANGAN BAHAN AJAR AKUNTANSI BERBENTUK KOMIK UNTUK MENINGKATKAN PRESTASI BELAJAR SISWA SMA

Abstract

ABSTRACT
The objective of this research is to develop Accounting learning material with comic illustrations which is feasibly and effectively implemented to the students of State Senior Secondary School as to improve their learning achievement. This research used ADDIE model, which was modified into three main components, namely: (1) preliminary stage covering analysis, (2) development stage covering design, development, and implementation and (3) testing stage covering evaluation. The developed learning material was validated by two experts of learning media and two experts of learning material. The testing process of the developed material was done by using the randomized pretest-posttest control group design. Its subjects were the students in Grade XII IPS 1 as control group and those in Grade XII IPS 2 as the experimental group. The data of the research were collected with need questionnaire, learning material feasibility questionnaire, students’ response questionnaire, and learning achievement tests, namely: pre-test and post-test. They were then analyzed by using the descriptive statistic model of analysis and the statistical and interferential model of analysis. The results of this research show that (1) the feasibility of the developed Accounting learning material was scored 85.76% by learning media experts, 98.42% by learning material experts, 89.88% by the individual test, 90% by small group test, and 91.02% by field test; (2) the developed accounting learning material with comic illustrations could effectively increase the learning achievements of the students of State Senior Secondary School as many as 31.25 points from 57.81 to 89.06, and the difference of points of posttest between the control class and experimental class was 18.75 where the former and the latter were 70.31 and 89.06 respectively. Thus, the developed Accounting learning material with comic illustrations was feasible and effective to improve the learning achievement of the students of State High School.
Keywords: Accounting learning material, comic, learning achievement, research and development
ABSTRAK
Penelitian ini bertujuan mengembangkan bahan ajar akuntansi berbentuk komik yang layak dan efektif untuk diterapkan pada siswa SMA dalam upaya meningkatkan prestasi belajar mata pelajaran akuntansi. Penelitian pengembangan ini menggunakan model penelitian dan pengembangan (RnD) ADDIE yang telah dimodifikasi menjadi 3 (tiga) komponen utama yaitu (1) Tahap Pendahuluan meliputi analisis, (2) Tahap Pengembangan meliputi rancangan, pengembangan dan implementasi, dan (3) Tahap Pengujian meliputi evaluasi. Proses validasi bahan ajar dilakukan oleh 2 (dua) ahli media dan 2 (dua) ahli materi. Proses uji coba bahan ajar dilakukan dengan metode The randomized pretest-posttest control group design (rancangan tes awal-tes akhir kelompok kontrol sampel acak). Subjek uji coba adalah siswa kelas XII IPS 1 dijadikan sebagai kelas kontrol dan siswa kelas XII IPS 2 dijadikan sebagai kelas eksperimen. Instrumen pengumpulan data yang digunakan terdiri dari angket kebutuhan, angket kelayakan, angket respon siswa, tes prestasi belajar pretest-post est. Teknik analisis data penelitian ini menggunakan statistika deskriptif dan statistika inferensial. Hasil dari penelitian ini membuktikan bahwa (1) bahan ajar akuntansi berbentuk komik layak menurut penilaian ahli media 85,76%, ahli materi 98,42%, uji perorangan 89,88%, uji kelompok kecil 90%, uji lapangan 91,02%, (2) bahan ajar akuntansi berbentuk komik efektif dapat meningkatkan prestasi belajar akuntansi siswa SMA sebesar 31,25 poin dari 57,81 menjadi 89,06 serta perbedaan nilai post test 18,75 poin dari kelas kontrol 70,31 dan kelas eksperimen 89,06. Simpulan penelitian ini adalah bahan ajar akuntansi berbentuk komik yang dikembangkan layak dan efektif dapat meningkatkan prestasi belajar akuntansi siswa SMA.
Kata kunci : bahan ajar akuntansi, komik, prestasi belajar, research and development