Increasing Learning Outcomes Using Contextual Teaching and

Learning Model in Accounting Subject

Imas Purnamasari, Badria Munthasofi and Heraeni Tanuatmodjo

Universitas Pendidikan Indonesia, Setiabudi 229, Bandung, Indonesia

imaspurnamasari@upi.edu

Keywords: Contextual Teaching and Learning learning model, learning outcomes.

Abstract: This study aims to determine whether there are differences in students’ learning outcomes between classes

that implement Contextual Teaching and Learning model with classes that do not apply the Contextual

Teaching and Learning. Media module was used in accounting subject. The research design was quasi-

experimental control group by using Post Test Only. The population in this study were senior high school

students in Bandung City. The sampling technique used was purposive sampling. The t Test result that the

use of contextual teaching and learning model using modules can improve learning outcomes.

1 INTRODUCTION

In the era of globalization as it currently requires the

existence of high quality human resources in various

fields of science. Superior human resources will bring

the nation forward and competitive in the midst of

globalization. Indonesia as a developing country must

always improve the quality of human resources. One

way to improve the quality of human resources is

through education. In order to increase the quality of

education, various efforts have been made, such as

through the standard of graduation as well as

improvement in education curriculum, teacher

quality, educational facilities, either in the form of

building or books and media.

The government issued various education policies

in the hope of improving the quality of human

resources. Education is a pillar to achieve high quality

human resources. To achieve the educational

objectives the government issued a policy of passing

standards. The purpose of education can be said to

succeed if the student achieve good learning results.

Gronlund stated (in Purwanto: 2011) that 'measured

learning outcomes reflect the purpose of teaching'. In

fact, Purwanto (2011) reaffirmed the statement about

learning outcomes, namely "Learning outcomes are

often used as a measure to find out how far a person

has mastered the material already taught".

To improve learning outcomes, the quality of the

learning process must be improved, one of them is by

applying learning models. Applying the right learning

model will affect the learning result because it will

facilitate the students in absorbing the given material.

Sanjaya (2007) stated that the selection of appropriate

models or learning strategies in accordance to the

goals and potential of students is the ability and basic

skill that teachers must possess. Selection of the

appropriate learning model will help teachers and

students in improving learning outcomes.

One of the learning models that is often used in is

contextual learning model or Contextual Teaching

and Learning. The use of contextual teaching learning

can improve students’ learning outcomes, because

this model is a learning concept that helps to link

between the materials taught to the real world

situation of the students. This is in line with Johnson’s

(2011) saying that Contextual Teaching and Learning

helps students to find meaning in their lessons by

connecting academic material to the context of their

daily lives. Applying the CTL approach, they make

important relationships that produce meaning by

implementing self-directed, cooperative, critical

thinking and creative learning. They also learn to

respect others, achieve high standards, and participate

in authentic assessment tasks. In line with Sanjaya's

(2007) philosophy of contractual philosophy that

learning is not merely to memorize, but the process of

constructing knowledge through experience.

Knowledge is not the result of "giving" from others

like the teacher, but the result of the individual

construction process. Knowledge resulted from the

received information will not be meaningful. This

philosophy is reinforced by Lave & Wenger's

330

Purnamasari, I., Munthasoﬁ, B. and Tanuatmodjo, H.

Increasing Learning Outcomes Using Contextual Teaching and Learning Model in Accounting Subject.

In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship (ICEEE 2017), pages 330-335

ISBN: 978-989-758-308-7

argument that there is no context-free learning and

knowledge is context-bound (Libman:2010). This

implies that the material learned in the classroom

must be connected to real-life situations. Likewise,

Berns & Erickson, (2001); Blanchard, (2001) stated

that Contextual learning is a concept that helps

teachers to relate the material taught to the students'

personal situations and to encourage students to make

connections between the acquired knowledge and its

application in their life as members of a family,

community and country. Johnson (2002) mentioned

that contextual learning enables the students to relate

the curriculum’s content to the context of their daily

life to find out its meaning.

Empirically, there are a lot of research which used

Contextual Teaching and Learning model to improve

learning result, as done by Glynn and Winter (2004)

the findings of this study indicate that the Contextual

Teaching and Learning model is a collaborative

interaction with students, connects to a real-world

context, andis used in conjunction with good

classroom management techniques. Research In line

Setiawan (2008) that indicate that there is an

increasing students’ interactions and learning

outcomes in Biology lesson of Grade X2 in Undiksha

Senior High School Laboratory. The results of

Miswadi, Wijayati, &Farikhati (2010) showed

PQRST method through Contextual Teaching and

Learning approach to improve student learning

outcomes on the subject of atomic structure and

periodic elements system so that there are differences

in student learning outcomes. Research Jaya (2012)

shows that there is a difference in the mean score of

learners' learning outcomes after using contextual

physics module with the learner before using

contextual physics module. Hayati, Supardi, and

Miswadi (2013) there is an increase of cognitive

learning outcomes of students on science learning

vocational high school with project-based contextual

model.

The available research are mostly from different

subjects, therefore this study aims to provide a

contribution towards the benefit of Contextual

Teaching and Learning for students’ learning

outcomes in Accounting classroom. The reason for

the need to apply contextual teaching and learning

model using module media in accounting subject is

because the learning material of accounting consists

of conceptual, procedural and vocational

understanding so that students are expected to

understand the concepts of accounting in real terms.

While the field of accounting learning, especially in

high school has not brought students in the real world.

This is seen when the process of learning, the teachers

convey accounting materials and questions in the

form of narrative only. Where as in daily life that will

be in the proof of the transaction in the form of

receipts, notes, invoices, memos and cash incoming

evidence and any cash out evidence. On that basis, in

learning accounting materials not just memorize, but

there must be a process to construct knowledge by

connecting to real life situations with the help of

accounting module. Based on the description of the

background of the problem then the research question

is whether the implementation of contextual learning

learning model learning by using the module can

improve the learning outcomes of accounting subjects

at students of public high school in Bandung.

The hypothesis proposed in this study "There are

differences in learning outcomes between

experimental class students who apply learning

model contextual teaching and learning by using

module with student learning outcomes control class

that does not apply learning model contextual

teaching and learning using module".

2 METHODS

The population in this study is the students of public

high school in Bandung amount to 29 senior high

school. As for the sample in this study as many as 10

Senior high school with purposive sampling

technique. In this study, the researcher divided the

subjects into two groups: the experimental group was

the students who were given treatment by applying

the contextual teaching learning model using the

module during accounting learning, while the control

group were the students who did not use the

contextual teaching learning model and learning

using modules. The research design used Control-

Group Design. Before hypothesis test the first tested

the normality of data. After doing the normality test,

it can be calculated the hypothetical truth of this study

by using the t-Test or wilcoxon Test. Hypothesis

statistic in this research as follow:

: µ1 = µ2 = There are not differences in

learning outcomes between experimental class

students who apply contextual teaching and learning

model by using module with student learning

outcomes control class that does not apply contextual

teaching and learning model by using module.

𝑎

: µ1 ≠ µ2 = There are differences in learning

outcomes between experimental class students who

apply contextual and teaching learning model by

using module with student learning outcomes control

class that does not apply contextual teaching and

learning model by using module.

Increasing Learning Outcomes Using Contextual Teaching and Learning Model in Accounting Subject

331

3 RESULTS AND DISCUSSION

The learning process in the control classes did not

apply the Contextual Teaching and Learning model.

The teachers explained the material with the

conventional learning model, then gave some

examples on the blackboard, students got the subject

matter directly from the teacher. After the teacher

explained the materials and gave examples of

questions, students were given individual exercise

about the topic described on the Student Workbook

which is owned by the students. After the students

finished the exercises, the teacher then checked the

students’ work. Students received information from

teachers without having to search for information

about the topic material being studied and not self-

analyzing the learned material. Theseactivities make

the students less active in the learning process, the

circumstance resulted in the students less

understanding of the topic material already given.

Meanwhile, in experimental class Contextual

Teaching and Learning model was applied by using

module in Accounting cycle of Service Company on

transaction recording into general journal subject.

Teachers applied the Contextual Teaching and

Learning model at the first and second meetings by

implementing seven components: Constructivism,

Questioning, Inquiring, Learning Community,

Modelling, Reflection and Authentic Assessment.

The first component in the process of

implementing the contextual learning model was

constructing, the teachers prepared the module

containing the instructional material in the form of

transaction documents. Modules prepared by teachers

were teaching materials that would be studied by

students to be observed and analyzed. Students

constructed knowledge by observing and analyzing

the evidence of transactions. In this stage, students

knew that transaction evidence is the initial step in

transaction recording into general journal.

In the following stage, the teacher invited students

to ask question and answer with fellow students or

directly to the teacher. The process of question and

answer session gave a lot of advantages that students

were required to be active, express opinions, and also

from the affective side of students learned to respect

each other's opinions. Moreover, the students got the

broader the insight on the subject matter.

In the third stage, namely inquiry, the process of

applying the contextual learning model was

conducted. In this stage students were expected to

find their own concepts from the material learned

from the results of constructing knowledge from

observation and analysis and also from the question

and answer process. Then the teachers directed or

clarified concepts that have not been understood by

the students.

The fourth stage involvedthe process of applying

contextual learning model that is learning society.

The students formed a community of learning to

discuss the topic and the teacher took the role as a

guide director who clarified students’

incomprehension of the subject matter. Also,

studentscooperatively recorded evidence of

transaction available in the learning module.

The fifth stage in the contextual learning model

was modelling where the teachers invited the students

to do the modelling by proceed to the front of

classroom to do the recording demonstration of the

module they have discussed. Through this modelling

teachers could see the ability that has been obtained

by students, while students themselves would

understand more because students directly saw the

model that would further clarify the material being

discussed.

The sixth stage in the process of applying the

contextual learning model was reflection. At this

stage the teachers with the students reflected on how

the learning process using the contextual teaching

learning model, and also students’ understanding.

The teacher invited the students to make a conclusion

on the material they have learned, and then the

teacher gave reinforcement.

The last stage was an authentic assessment, the

teacher performed an assessment of individual

students to see the success of the learning process. In

addition to seeing the end result of the learning

process, the teachers was able to see the student's

involvement and attitude during the learning process.

In the stage of authentic assessment, teachers can

assess the three aspects in accordance with Bloom’s

taxonomy, i.e. cognitive, affective, and psychomotor.

This learning process is in accordance to the

Center on Education and Work at the University of

Wisconsin Madison (in Kunandar, 2007: 295) defined

"contextual learning is a conception of teaching and

learning that helps teachers relate subject content to

real-world situations and motivate students to make

connections between knowledge and application in

the life of students as members of family, community,

and workers and ask for diligence learn". In line with

Sanjaya (2007: 255) that "Contextual learning is a

learning concept that helps teachers relate between

the material they teach and real-world situations and

encourage students to make connections between

their knowledge and application in daily life. “In

harmony with Komalasari (2013: 7) reveals that

"Contextual learning is a learning approach that links

ICEEE 2017 - 2nd International Conference on Economic Education and Entrepreneurship

332

between the material learned and the real life of the

everyday students, both in the family environment, in

schools, communities and citizens, in order to find the

meaning of the material for Life ".

After applying the Contextual Teaching and

Learning model using module during two meetings,

ending with post-test. Teachers provide similar post

test questions to compare learning outcomes in the

experimental class with learning outcomes in the

control class. Problem post-test given in the form of a

document or evidence of transactions in trading

companies. Prior to the testing of hypotheses,

researchers first test the data normality. Normality

test is done to determine whether the data taken

normal distribution or not. Normality test in this study

was calculated by using Chi-Square test (after the

normality test, it was found that the second school

data is the control class post-test data and the

experimental class is not abnormal distribution so that

the next process in hypothesis testing can use non

parametric statistical calculation, I.e. using wilcoxon

to see the difference in the data While there is also the

second data is the control class post-test data and the

experimental class is normally distributed so that the

next process in testing the hypothesis can use

parametric statistical calculation, that is using t test to

see the difference in the data. Results of hypothesis

testing as follows:

Table 1: Summary of Hypothesis Testing Results

School

Name

Data

Distribution

Testing

Hypothesis

Result

Public

Senior High

School 2

Bandung

Not Normal

Wilcoxon

Test

P value

0.004

< 0.05

Public

Senior High

School 6

Bandung

Normal

T Test

P value

0.000

< 1,96

Public

Senior High

School 4

Bandung

Not Normal

Wilcoxon

Test

P value

0.000 <

0.05

Public

Senior High

School 8

Bandung

Not Normal

Wilcoxon

Test

P value

0.000 <

0.05

Public

Senior High

School 10

Bandung

Not Normal

Wilcoxon

Test

P value

0.000 <

0.05

Table 1. Cont.

Public

Senior High

School 13

Bandung

Not Normal

Wilcoxon

Test

P value

0.003

< 0.000

Public

Senior High

School 14

Bandung

Normal

T Test

P value

0.000

< 0.05

Public

Senior High

School 15

Bandung

Not Normal

Wilcoxon

Test

P value

0.000

< 0.05

Public

Senior High

School 19

Bandung

Not Normal

Wilcoxon

Test

P value 0.00

< 0.05

Public

Senior High

School 24

Bandung

Not Normal

Wilcoxon

Test

P value

0.036

< 0.05

In table 1 it can be seen from the school where the

experiments student class that all there was Ha

accepted. This mean are differences in learning

outcomes between the experimental class students

and the students' learning outcomes of the control

class

The experimental results and hypothesis testing

showed that there is a difference, hence the

application of contextual learning model by using

module affects the improvement of student learning

outcomes. Research from different classroom

subjects showed identical results. For example,

Setiawan (2008) which investigated the learning

outcomes of high school students Grade 10 showed

that there was an increase in their Biology learning

outcomes following the application of Contextual

Teaching and Learning. Hayati et al (2013) who also

studied learning outcomes of vocational high school

students on Biology found there was an increase of

cognitive learning outcomes of the students on

science learning in a vocational school with project-

based contextual model.Moreover, studies on

learning outcomes improvement on Physics showed

that Contextual Teaching and Learning model had

positive impact on the subject of atomic structure and

elemental periodic system (Miswadi et al, 2010) and

there is a difference in the mean score of learners'

learning outcomes after using contextual physics

module with the learner before using contextual

physics module. (Jaya, 2012).

Thus, the Contextual Teaching and Learning

model applied to this experimental group influences

students' learning outcomes, so that the Contextual

Teaching and Learning model is effective when

Increasing Learning Outcomes Using Contextual Teaching and Learning Model in Accounting Subject

333

applied to accounting subjects. In accordance to the

theory put forwarded by Johnson (2011) that

"Contextual Teaching and Learning helps students

find meaning in their lessons by linking academic

material with the context of everyday life. They make

important relationships that produce meaning in

carrying out self-regulated, cooperative, critical and

creative thinking, respecting others, achieving high

standards, and participating in authentic assessment

tasks ".

One impact of the application of contextual

learning according to Johnson is to achieve high

standards in terms of improving learning outcomes as

well as the ultimate goal of the learning process.

Johnson further said that achieving high standards is

to encourage students to achieve success in learning

and encourage students to achieve the best in

developing their talents and interests. In line with

Komalasari's opinion (2013: 7-8) that one

characteristic of contextual learning model is

Reaching High Standards, that students recognize and

achieve high standards, identify goals and motivate

students to achieve them. Master shows students how

to achieve what is called "excellence".

Therefore, the learning process by applying

Contextual Teaching and Learning model can make

the students can more easily understand the subject

matter including on the subject of accounting,

because the Contextual Teaching and Learning model

makes accounting lesson metrical that is considered

abstract by the students become more concrete

because it is associated with the student's real life.

These conditions help improve student learning

outcomes, thus causing differences in learning

outcomes achieved by students, in which the results

of students' learning experiments class superior to the

results of student learning control class.

The findings of this study indicate that the

Contextual Teaching and Learning model is a

collaborative interaction with students, connects to a

real-world context, andis used in conjunction with

good classroom management techniques (Glynn

&Winter, 2004). In accordance to Berns and

Erickson (2010) research titled Contextual Teaching

and Learning: Preparing Students for the New

Economy which showed that students are better

prepared for the new economy. They better retain

their knowledge and skills, there by enhancing their

academic and student career.

The use of contextual teaching and learning

model can be used to help students understand

general journal material with the help of the media in

the form of transaction proof such as students often

find in daily life, so that students are easier in

understanding the material which in turn can improve

student learning outcomes on Accounting subject.

4 CONCLUSIONS

Based on the results of research in public senior high

school in Bandung, it can be concluded that the

implementation of contextual teaching and learning

models have an influence on learning outcomes. So,

with the influence of the application of contextual

teaching and learning model provened that the

application of contextual teaching and learning model

by using module can be used as a strategy to improve

learning outcomes.

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