Development of Contextual-based Teaching Material on the Subject

of Accounting Cycle for the Tenth-grade Students of Accounting at

the Vocational High School

Novitasari, Puji Handayati

Universitas Negeri Malang

Keywords: Development of Teaching Material, Contextual Learning, Accounting Cycle of Service Company

Abstract: The objective of the research was to develop a contextual-based accounting textbook that will be used as

learning material at Vocational High School of Shalahuddin Malang in order to overcome the problem in

learning due to lack of attractive learning materials, which may facilitate the students to comprehend them.

Design of the research used the development model of Borg and Gall (1989), which comprised of 10 steps

that have been modified into seven steps due to limited time, condition, and workforce. Data collecting

techniques of the research were observation and questionnaires, which were completed by 12 students of the

tenth-grade who attend accounting subject at the Vocational High School of SMK Shalahuddin

Malang.Based on the result of the validation test or properness of the contextual-based textbook, both in

accordance with the experts of material validation and visual design validation, they suggested that the

contextual-based textbook is valid or deserved to be used by a percentage of 92.79% and 85.82%,

respectively. Furthermore, the product will be tested on limited users (student) and it is valid or deserved to

be used by percentage of 84.92%. The developed product has superiority in language, which is interactive

and more understandable along with attractive figures and illustrations that attract the students to read.

However, on the other side, the product has a weakness because it just focuses on only one standard of

competence.

1 INTRODUCTION

In the current era, we can see that there are many

forms of teaching materials used in the world of

education, one of which is a textbook/textbook. But

not all of the books are interesting to read and learn

by students because students judge the book to be

too difficult to understand. In fact, with the existence

of an interesting and interactive text/textbook, it will

support students to learn the accounting cycle

material independently. Based on field observations

conducted at Malang Saladin Vocational School, in

general, students often have difficulty understanding

the stages of the accounting cycle to produce

financial statements of service companies. From

these observations and the results of discussions

with professional colleagues, this is caused by the

teacher where in learning does not use teaching

materials that are in accordance with the needs and

expected character traits. In addition, accounting

learning activities are conducted by lecture methods,

and assignments are all teacher-centered because

there are no teaching materials at all that are

stretched to students.

One of the studies conducted by Uhti (2013) on

the Development of Contextual Based Learning

Materials in the Discussion of Triangles to Facilitate

Students in Developing Communication and

Mathematical Problem Solving Abilities resulted in

the teaching materials being tested to be effective in

facilitating the achievement of mathematical

problem solving and problem-solving skills and

Student response questionnaires produce very

positive responses.

But not all of the books are interesting to read

and learn by students because students judge the

book to be too difficult to understand. In fact, with

the existence of an interesting and interactive

text/textbook, it will support students to learn the

accounting cycle material independently. One of the

studies conducted by Uhti (2013) on the

Development of Contextual Based Learning

Materials in the Discussion of Triangles to Facilitate

Novitasari, . and Handayati, P.

Development of Contextual-based Teaching Material on the Subject of Accounting Cycle for the Tenth-grade Students of Accounting at the Vocational High School.

DOI: 10.5220/0008785900690073

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 69-73

ISBN: 978-989-758-428-2

Students in Developing Communication and

Mathematical Problem Solving Abilities resulted in

the teaching materials being tested to be effective in

facilitating the achievement of mathematical

problem solving and problem-solving skills and

Student response questionnaires produce very

positive responses.

From some of the above studies, we can know

that teaching books are still effective for use in

learning, especially textbooks that are arranged in an

interesting and interactive manner. This encourages

researchers to make a company accounting cycle

teaching materials that are in accordance with the

needs and characteristics of the target and are

interesting and interactive. This is corroborated by

Hamalik (2007) who said that effective teaching is

teaching that provides opportunities for self-study or

self-activity. In the concept of constructivist learning

students build their own knowledge, meaning that

here the teacher plays a role in how to create

students to learn actively, not to receive knowledge

from the teacher. Through good teaching materials,

it will create effective and constructivist learning so

that later learning outcomes will be better.

Based on the description above, the researcher is

interested in developing a teaching material with the

title "Development of Contextual Textbooks on the

Subjects of Accounting Cycles for Class X-

Accounting Vocational Schools".

2 LITERATURE REVIEW

2.1 Development of Teaching Materials

Suhartono, et al (2001: 65-75) argued that the

development of teaching materials consists of three

major stages, namely (1) the designing phase,

including reviewing core competencies and basic

competencies, analyzing learning, analyzing content,

selecting content, arranging the order of contents

and structure fill; (2) assessment phase, including

formative assessment, summative revision and

assessment; and (3) utilization phase, including

developing readers and developing teaching

materials.

2.2 Contextual Learning

According to Sanjaya, (in Sa'ud, 2008: 162)

contextual learning (contextual learning) is a

learning approach that emphasizes the process of full

student involvement to be able to find material that

is learned and relate it to real life situations so as to

encourage students to be able to apply in their life.

Based on this statement, it can be interpreted that

contextual learning is a concept of teaching and

learning that helps teachers associate learning with

problems that exist in real life and motivate students

to connect between the knowledge they have with

the application in their real world.

3 METHODS

The model used in the development of this teaching

material is in the form of Research and Development

(R and D) proposed by Borg and Gall (in

Sukmadinata, 2013: 169-170) which consists of ten

steps, namely: (1) research and information

collecting, (2) planning, (3) develop preliminary

form of product, (4) preliminary field testing, (5)

main product revision, (6) main field testing, (7)

operational product revision, (8) operational field

testing, (9) final product revision, (10) dissemination

and implementation.

Product trials are conducted to collect data that

will be used to revise teaching material development

products. The trial was carried out in two stages,

namely individual trials and limited field trials.

Individual trials are carried out by validating the

material experts and teaching materials experts by

filling out a questionnaire to provide an assessment

of the instructional materials prepared.

Limited field trials are carried out by trying to apply

teaching materials to students. The data obtained

from the trial is used as a basis for revising the

product so that it is suitable for use.

4 RESULTS

4.1 Quantitative Data

Quantitative data obtained from the test of material

validity has an average of 91.92% and quantitative

data from the validity test of teaching materials is

85.82. So the number of presentations is to show that

the teaching material is valid and feasible to use.

IRCEB 2018 - 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018

Table 4.1: Summary of validated data by material expert

No. Aspect Percentage

(%)

Validit

Criteri

10.

11.

12.

13.

14.

15.

Cover

Glossary

Precondition

Modul usage

instructions

Final destination

Check mastery of

competence

Material

Summary

Assignment and test

Contextual learning

Picture / illustration

Evaluation question

Answer key

Assessment

guidelines

Average

75%

91,67%

81,3%

83,4%

100%

91,67%

96,4%

91,67%

100%

91,67%

91,92%

Valid

Table 4.2: Summary of validated data by visual design

expert

No. Aspect Percentag

(%)

Validit

Criteria

Format

Organitation

Attractiveness

Font shape and size

Empty space

Consistency

Average

91,67%

90%

83,3%

91,67%

75%

83,3%

85,82%

Valid

4.2 Limited Field Trial

Data for field trials are limited, researchers took

subjects for validation in Malang Saladin

Vocational School as many as 12 trial subjects

where the subjects were all students of class X-

Accounting. Based on the results of validation

by the user can be seen an analysis of the target

validation questionnaire by a limited field trial

of the presentation aspect obtained criteria with

a percentage of 82.92%, aspects of language

obtained criteria with a percentage of 89.58%,

aspects of the picture and illustration obtained

criteria with percentage amounting to 85.42%

and the material aspects obtained criteria with a

percentage of 81.77%. From the data analysis

of limited field trials, it is known that the

textbooks that have been developed are valid

and feasible to be used in the accounting cycle

of the service company in the class X

Accounting SMK.

Table 4.3: Limited field trial analysis

Aspect Percentage

(%)

Validity

Criteria

Presentation

Language

Picture and ilustration

Material

Average

82,92

89,58

85,42

81,77

84,92

Valid

5 DISCUSSION

Based on the criteria of the accounting module

teaching materials to support contextual

learning that has been developed, it can be

assessed as follows. (a) Self Instructional, the

self-instructional component has been presented

in every material that always provides relevant

examples and illustrations in the daily lives of

students so that they are easier to understand.

Modules are also given exercises, answer keys

and assessment/assessment instruments that

allow students to self-assess their abilities from

learning outcomes using this module. (b) Self

Contained, with this module only students can

fully study the accounting cycle of service

companies even though they are not assisted by

the teacher because actually contextual modules

are created more for independent learning. (c)

Stand Alone (standalone), This developed

module does not depend on other media, it can

be used independently without any other media

companion because it already has complete

components such as material content, real

examples, application tasks to the field, practice

of making journals, problem training, to student

ability assessment systems from the results of

the practice questions they did in the module.

(d) User-Friendly, this module has used simple

and communicative language to more easily

attract students and make students not tired of

reading it. Modules also use commonly used

terms that are easy for students to understand.

Likewise with examples or illustrations are

taken from things that are around the daily lives

of students by using attractive images and

colors so that students feel happy to read it,

which can then be called user-friendly.

Development of Contextual-based Teaching Material on the Subject of Accounting Cycle for the Tenth-grade Students of Accounting at the

Vocational High School

Based on the observations of researchers, the

advantages of this product compared to others,

among others; (a) The developed textbook has

visualized contextual values for students to

think more realistically connecting material to

everyday life, (b) Explanation of material uses

communicative language and is not rigid so that

students more easily understand the material of

the service company's accounting cycle, (c)

Textbooks are equipped with answer keys and

assessment guidelines that allow students to

self-assess completeness in learning the

material of the service company's accounting

cycle.

6 CONCLUSION

From the research that has been done, some

conclusions can be drawn as follows: (1) the

product is valid and feasible to use, proven by

the validity test of material experts and the

validity of teaching material that shows a valid

percentage number, (2) the textbook developed

has visualized contextual value for students to

think more clearly connect material with daily

life, (3) textbooks are equipped with key

answers and assessment guidelines that allow

students to self-assess completeness in studying

the material of the accounting cycle of service

companies.

ACKNOWLEDGMENT

Based on the results of this study, the researcher

acknowledged the existence of deficiencies so

the researcher gave suggestions, among others:

(1) other researchers or teachers who would use

this textbook are expected to test the

effectiveness of the use of contextual-based

textbooks in the learning process, to determine

whether or not the influence of this textbook

towards student achievement, (2) This textbook

only contains half-semester material, it is hoped

that the next developer can develop it for one

school year.

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Development of Contextual-based Teaching Material on the Subject of Accounting Cycle for the Tenth-grade Students of Accounting at the

Vocational High School