Analysis of Implementation in Accounting Learning Model based

Scientific Approach: Naturalistic Qualitative Study at SMK PGRI

Turen Malang

Yunia Rohmatin,

Sunaryanto, Puji Handayati

Universitas Negeri Malang

Keywords: Implementation of Learning Model, Scientific Approach, SMK PGRI Turen Malang

Abstract: This study aims to determine how teachers understand the meaning of learning scientific approach,

implementation of scientific learning approaches (planning, implementation, and evaluation), and

implementation of learning models based on scientific approaches (scientific approach) at SMK PGRI

Turen Malang. This study uses a qualitative approach design with a type of phenomenological research

based on Dyer theory. The results of the study show (1) The learning scientific approach at the SMK PGRI

Turen Malang means the teacher of the learning process using a scientific approach is the implementation

of learning between existing theories and then connected with daily life (the environment) of students. (2)

The learning process using the scientific approach carried out by accounting teachers at SMK PGRI Turen

Malang was considered not optimal by researchers in implementing the 2013 Curriculum. (3)

Implementation of two learning models namely inquiry-based learning (IBL) and problem-based learning

(problem-based learning / PBL) has been implemented even though it has not been maximized and the

project-based learning model (project-based learning has not been implemented at SMK PGRI Turen

Malang. The renewal of this research for the first time is to determine the extent of implementation of

scientific approach learning accounting models.

1 INTRODUCTION

Educational activities compiled in a programmed

manner with the curriculum In Law No. 20 of 2003,

the curriculum is a set of plans and arrangements

regarding the purpose, content, and material of

learning and the methods used to guide the

implementation of learning activities to achieve

certain educational goals. rump and Dalmes F.

Miller (in "improvement secondary school", 1973),

curriculum is a method of teaching, and learning,

how to evaluate students and all programs, changes

in teaching staff, guidance and counseling,

supervision and administration and structural matters

regarding time, number of rooms and the possibility

of choosing subjects. In the 2013 curriculum, the

learning process used uses learning with a scientific

approach. The Scientific Approach (scientific

Approach) is a distinctive feature and becomes a

distinctive strength of the existence of the 2013

Curriculum. Hosnan (2014: 34) states that a

scientific approach is a learning approach that

directs students to actively construct concepts, laws

or principles through scientific stages. Some

learning models, strategies, or methods can be

applied by the teacher by integrating elements of the

scientific approach to learning. Learning models

with scientific approaches namely inquiry-based

learning, problem-based learning (PBL), and

project-based learning (PjBL) (Sani, 2014: 76).

Based on Dyer theory (in Sani, 2014: 53), the

scientific approach (scientific approach) in learning

has components of the learning process, among

others, observing, asking questions, trying /

gathering information, reasoning/association, and

forming networks (communicating). To apply the

components in the learning process, an educator

needs a plan of learning activities or commonly

called a learning training plan (RPP). According to

Minister of Education and Culture No. 65 of 2013

concerning Process Standards, Learning

Implementation Plans (RPP) are plans for face-to-

face learning activities for one or more meetings. A

good lesson plan is a learning plan that must have

three main points, among others; 1) learning

planning, 2) learning implementation, and 3)

learning evaluation. As well as developing in detail

from a subject matter or a particular theme that

110

Rohmatin, Y., Sunaryanto, . and Handayati, P.

Analysis of Implementation in Accunting Learning Model based Scientiﬁc Approach: Naturalistic Qualitative Study At SMK PGRI Turen Malang.

DOI: 10.5220/0008787601100117

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 110-117

ISBN: 978-989-758-428-2

refers to the syllabus so that learning takes place

interactively, inspirational, fun, challenging,

efficient, motivates students to actively participate,

and provides sufficient space for initiative,

creativity, and independence according to talent,

interests, and physical and psychological

development of students. In the learning

implementation plan, educators also need to

determine the learning model that is in accordance

with the scientific approach. Will it use inquiry-

based learning, problem-based learning (PBL), or

use project-based learning (PjBL)?

If seen from previous research, Rahmawati et al

(2015) completed their research with focus on one

learning model that is problem-based learning

(PBL), while in this study, researchers focused on

three learning models to find out the lesson plans for

learning (RPP), whether or not they have met the

components of learning in accordance with Dyer's

theory. (natural) the conditions and activities of

teaching and learning activities at SMK PGRI Turen

Malang and focusing on "How Implementation of

the Accounting Learning Model Based on Scientific

Approach in SMK PGRI Turen Malang?" with sub

focus research is as follows:

1. How is the teacher's understanding of the

meaning of learning scientific reach at SMK

PGRI Turen Malang?

2. How do teachers implement the scientific

learning approach at SMK PGRI Turen Malang

when viewed from the process of planning,

implementation, and evaluation?

3. How is the implementation of the learning model

based on a scientific approach (scientific

approach) at SMK PGRI Turen Malang?



2 RESEARCH DESIGN AND

METHODOLOGY

2.1 Data Collection

Based on the focus of the problem under study, this

research is included in qualitative research. The type

of research used in this study is phenomenology.

The research is intended to uncover phenomena and

orient the subjective experience of accounting

educators at SMK PGRI Turen Malang. The purpose

of this study is to get a clear and real picture of the

results of data analysis by researchers about the

implementation of abased accounting learning model

scientific approach. In this study, researchers acted

as instruments as well as data collectors.

Researchers as planners, implementers of data

collectors, analysis, data interpreters, and in the end

he became the reporter of the results of his research.

In this study the researchers participated passively,

the researchers were present but were not involved,

meaning the researchers came at the place of activity

of the people being observed but were not involved

in the activity (Satori, 2010: 115).

The data source of this study consists of primary

data sources and secondary data sources. The

primary data source is obtained directly from the

original source, namely the researcher informants

through interviews with accounting educators at

SMK PGRI Turen Malang. Whereas for secondary

data in the form of documentation in the form of

syllabus and learning implementation plan (RPP)

made by accounting teacher of SMK PGRI Turen

Malang. The procedure for collecting data in this

study uses a systematic procedure with observation,

interviews, and documentation. Observations were

made in 5 observations in a face-to-face class that

began the first week of April to the first week of

May. Then interviews are conducted via email,

social media and via mobile phone. The researcher

conducted interviews with three informants in depth

with the research subject, Dra. Sri Jonari M.Sc., Drs.

Kusnadi and Wahyu Khoiril Hidayat SE, S.Pd. And

the documentation in this study uses learning tools

in the form of syllabus and learning implementation

plans (RPP) made by accounting teachers at SMK

PGRI Turen Malang.

2.2 Data Analysis & Measures

In this study, researchers adopted data analysis

techniques proposed by Miles and Huberman (in

Satori, 2010: 221), namely:

1. Data Reduction

Researchers provide an overview of the data

analysis process that departs from data obtained

from the field, then data reduction, then display

the data in the form of a pattern until the

conclusion is drawn.

a. Primary data, the primary data source comes

from in-depth interviews with informants.

Data is collected without the addition and

subtraction of interview results.

b. Data reduction, done by summarizing the

results of interviews in the form of certain

points or classification.

c. Display Data, the presentation of data is

presented in the form of a pattern, then the

data is described again in narrative form.

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2. Presentation of Data (Display Data)

Presentation of data in this study is carried out in

the form of narrative/description. The researcher

displays data by connecting one phenomenon

with another phenomenon.

3. Withdrawal of conclusions in this study is carried

out after the data analyzed has finished. From

this conclusion, patterns, models, themes, and

other relationships are supported. Mechanical

checks the validity of the data include a test of

credibility (credibility), dependence test

(dependability), the test of certainty

(confirmability).

1) Test credibility (credibility)

Test conducted to determine the level of

confidence in the data examined.

a. Extension of Observation, the researcher

carried out an extension of observation by

following the research subjects in teaching

in the classroom for 3 weeks with 6

meetings.

b. Perseverance Observation, researchers

make observations more carefully and

continuously. explain in detail and

systematically in accordance with the focus

of the problems in the study. Perseverance

of observation alone is solely to deepen the

contents of the problem under study.

c. Triangulation technique, researchers use

triangulation techniques by checking data to

the same source with different techniques.

For example, data obtained by interviews,

then checked by observation,

documentation, or questionnaire.

2) Addiction Test (dependability)

To know the whole set of research, it is also

necessary to test the dependence

(dependability). Testing by independent

auditors is done to obtain an objective

picture of the research process carried out

by the researcher, both when determining

the problem, entering the field, determining

the data source, analyzing the data, testing

the validity of the data, and finding results

in the study. In this research, what is meant

by independent auditors is the process of

consultation with the supervisor.

3) Test Certainty (confirmability)

The results should be appropriate

procedures and in accordance with the

conditions of the field or can describe fully

the actual situation. Another thing that is

also important in the certainty test is that

the research process does not exist, but the

results are there. This will result in a loss of

trust level.

3 RESULT & DISCUSSION

3.1 Result and Discussion

A. Teacher's understanding of the meaning of the

learning scientific approach at SMK PGRI Turen

Malang

Based on the results of research with

informant 1, informant 2, and informant 3 it can

be seen that the scientific approach is interpreted

by the teacher at SMK PGRI Turen Malang with

a learning process that has a theme, this theme or

competency in the process of implementing the

learning will be connected with the daily

life/situation of the students. As an educator,

nature is only guiding and directing so that the

hope is that students develop their abilities more

and can provide advice/solutions to the problem

formulation that is being raised as a special

discussion. Besides that, the scientific approach

itself for the teacher has the purpose of how to

make the students always feel curious and

challenged by the curiosity in every material that

will be delivered. The scientific approach is

interpreted as daily learning.

"The scientific approach related to what is

conveyed in theory can be applied in the

outside world, connected with everyday life.

Suppose accounting records are financial.

What we can do is related to the theory that

exists with our daily lives. For example,

recording a journal, recording a journal in

this theory, we do it. We get pocket money

from our parents, what allowance, we spend

on anything, all of us take notes. If

bookkeeping is done, there will be income

and expenditure. That is the same as learning

by using a scientific approach that is

scientific in nature and is in the daily scope. "

In the scientific approach, there are 5

components of learning that are used as the basis

for implementing a scientific-based learning

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model. These five components are the process of

observing, asking, trying / experimenting,

associating, and communicating (5M). From the

results of the study with the three informants

mentioned that the observing process becomes

dominant to do because both the teacher or

students develop a pattern of thinking by

learning to pay more attention to one particular

thing by making warmth during the learning

process. This is in accordance with the opinion

of Abdul Majid (2014: 214) which reveals that

the process of observing is a process when a

teacher trains students to pay attention (see, read,

hear) from an object or object. The form of

implementation of 5M at SMK PGRI Turen

according to the informant:

"Observing we often do and become

dominant, especially if we have talked about

public sector accounting and accounting

fields. What kind of observation? Yes, for

example, if someone builds a mosque or

other public service place. There must be

budget allocations and budget plans. To get

into the realm of what our costs are is not

possible. So my children told me to make a

budget then at the end I told them to present

the results of the observation. Starting from

the relocation of the budget, what is up to

good government, transparency etc. I

deliberately did not focus on the budget

discussion. What for? Yes, solely so that

children can develop their thinking patterns

more and have the assumption that all the real

sciences are interconnected with each other. "

From the above screenshot, the teacher can

see from the level of concentration and calm of

the students. Then in the realm of knowledge can

be seen from the results of the report or not in

carrying out the tasks given by the teacher. When

the work is seen coherently means students can

be said to master the material.

B. Implementation of the scientific learning

approach at SMK PGRI Turen Malang when

viewed from the process of planning,

implementing and evaluating learning

Implementation of the scientific approach

in Curriculum 2013 (K13) is inseparable from

the three learning processes namely the process

of planning, implementing and evaluating

learning. The results of the study with informant

1, informant 2, and informant 3 states that the

learning planning process begins with making a

Learning Implementation Plan (RPP) then three

learning activities (introduction, core, closing)

and evaluation of learning with authentic

assessment. The following is an interview quoted

by the Informant related to learning planning.

"The preparation is to make lesson plans,

semester programs, annual programs then

breakdown to RPP then implemented in

gradual learning, but ideally when the

semester program has been designed but

the material is made in semester one or odd,

for example, this material is submitted to

the allocation amount so many hours.

There, it can be designed at meetings to so

many. Just at the time of execution and

suppose we have not made the lesson plan

at least we have completed before the

learning time. So the learning time, the

lesson plan has been completed and in the

semester program at least there is also

already. If we finish it right at the

beginning of the semester it is also difficult,

then in the RPP there will also be

developed, for example, we make lesson

plans, then there are new developments and

information during the learning process.

From there it can be added again in the

lesson plan. "

The next step is the process of implementing

learning. The implementation of learning itself is

divided into three activities including preliminary

activities, core activities, and closing activities.

Preliminary activities usually contain the perception

of the material to be discussed, meaning that the

teacher gives a little description of the material to be

discussed in the next few hours. Giving a general

description (a perception) to students can be done in

different ways. This depends on the creativity of

each teacher/teacher. Entering the classroom with a

pleasant face and a warm smile that is charming

becomes its own advantages to attract the attention

of students.

After the preliminary activities, the next stage is

the core activities whose implementation is more

focused for some time because accounting requires

high concentration so that there are times when the

learning atmosphere must be truly conducive so that

students are more focused. But after the material was

delivered and the time the students who did the task,

the atmosphere relaxed again even in the core

activities if the atmosphere was not supportive with

hot weather, the informant as the instructor teacher

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113

gave an offer by playing music as an

encouragement.

And last is the closing activity usually contains a

review of the material that has been delivered when

the learning takes place. Review conclusions in the

form of core keywords in the material discussed.

The keywords were chosen so as to facilitate the

difficult and minimize the discussion.

The planning and implementation stages of

learning have been carried out, and the last is an

evaluation of learning. Evaluation of learning in the

scientific approach is an evaluation process that is

more directed at process evaluation. The final score

in the exam is not a determinant of whether students

are capable and whether they master or accept

material in learning. In its implementation, learning

evaluation also requires schools to develop the

ability to create a framework/model of assessment

even though at the end of the final form/model

remains the stipulated conditions. The following is

an explanation of the Informant about the process of

conducting the assessment.

"For the evaluation/assessment model, schools

make their own, the guidelines for each basic

competency (KD). Every KD must be evaluated

but we (the teacher) remain on the existing signs,

meaning that for example, this child does not

reach the minimum completeness criteria (KKM)

this child should have remedies, enrichment etc.

Then there is the final evaluation with the value

in the form of practical value and the final value

combined but the process value yes every KD

and practice is also the value of the process

practice is also indirect because it is gradual. "

C. Implementation of learning models based on

scientific approaches (scientific approach) at

SMK PGRI Turen Malang

There are three learning models in the

implementation of learning models based on a

scientific approach namely inquiry-based

learning, problem-based learning, and project-

based learning (Sani, 2014: 76).

1. Inquiry-Based Learning (inquiry-based learning)

Inquiry-based learning (IBL) is learning

that engages learners in formulating questions

directed to conduct an investigation in an effort

to build new knowledge and meaning.

stations in an effort to build new knowledge and

meaning.

Learning is learning that can be done

individually, generally, the analysis or

experiment conducted by students is simple and

can be answered immediately. As has been done

by the following informant who discussed the

issue of concepts and implementation of the

environment. The environment is not only

interpreted based on the theory of this A and B

like this. But a discussion about the environment

towards how to protect the environment and

what if the environment is polluted, what impacts

will occur later.

The following is an interview quoted by the

Informant.

"For example, discussing environmental

issues in professional ethics, children not

only know the theory that the environment

is interpreted as an explanation but how I

make children have their own

understanding of the purpose and purpose

of the existence of a balanced environment

amidst many industrial factories. "

From the above question, it can be seen that

informant 2 as an educator tries to develop the

ability to analyze students in understanding

learning material. Students are required to speak

up, seek, ask, analyze and convey. This is felt to

be enough to hone the mindset of students so that

the inquiry learning model is used as a learning

model based on the scientific approach.

2. Problem Based Learning (problem-based

learning / PBL)

learning Problem Based Learning (PBL)

was first popularized by Barrows and Tamblyn

(1980) at the end of the 20th century (Vienna

Sanjaya, 2007). Problem Based Learning (PBL)

is a learning approach that begins with solving a

problem, but to solve the problem students need

new knowledge to be able to solve it (Hamruni,

2009) in Suyadi (2003: 129). The syntax

relevant to teacher behavior is as follows.

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Table 1.5 PBL Syntax and Relevant Teacher Behavior



Examples of learning problems made by informants

(accounting teachers) at SMK PGRI Turen Malang,

following excerpts from interviews conducted by

researchers.

"I, if learning is based on problems, usually my

children give a case, I make groups and I ask to

observe and understand the cases. I provoked a

number of questions and I asked for an analysis

of several aspects that would have entered into

daily life. For example, in terms of social,

economic, psychological etc. Or if they have

more opinions than I specify, I invite you. New

for the next meeting is the practice of doing

journaling to financial statements. "

Based on the information above, it is known that

informant 1 tried to invite students to think more

critically in addressing what was seen and found.

Informant 1 teaches how to analyze and work on a

more complex problem. So that children develop a

slightly longer thinking pattern.

3. Project-based learning (PjBL)

PjBL is defined as learning with long-term

activities that involve students in designing,

making, and displaying products to overcome

real-world problems. The syntax of PjBL

according to Abidin (2014: 172) is as follows.

Implementation of a project-based learning

model is the most difficult learning to be carried

out according to informants. This is felt

reasonable because it requires a long time and

really needs more ability for each student. It's not

easy, but every school has its own way of doing it.

Like what was done by informants, in the

implementation, the informants collaborated with

the entrepreneurship program. Although it has not

been effective, at least students can carry out

analysis from the start and make products. What is

accounted for in accounting is how much has been

used up to make one product, where the market

prey, what goods are sold is not approximately,

attractive or not, has economic benefits or not etc.

From there, students will present their results. The

following is an interview quoted by the Informant.

"The most difficult thing is communicating.

We collaborate with entrepreneurship

programs. Now entrepreneurship makes a

product, where we insert it into it. Just don't

synergize with teaching, so getting into

accounting like you make this product runs

out if you sell it doesn't sell. Not just finished,

if possible, it must have a sale value. So that it

is more productive and has economic

benefits. What economic benefits? At their

end, I told them to present the results of each

group. "

4 CONCLUSION

1. The importance of thinking that is open to a

teacher in implementing learning uses a

scientific approach. This is important because

Phase Teacher Behavior

Phase 1:

Conduct

problem

orientation to

students

Teachers Deliver learning

objectives, explain logistics

(materials and tools) what needs to

be needed for problem-solving and

provide motivation to students pay

attention to problem-solving

activities.

Phase 2:

Organizing

students for

learning The

The teacher helps students define

and organize learning so that it is

relevant to problem-solving.

Phase 3:

Support then in

group

Teachers encourage students to seek

out the appropriate information,

conducting experiments, and seek

explanations and troubleshooting.

Phase 4:

Develop and

present

assignments

and exhibit

them The

Teacher assists students in

planning according to the tasks

given such as reports, videos, and

models, and helps them share with

each other about their work.

Phase 5:

Analyzing

and

evaluating the

problem-

solving

process The

The teacher helps students to

reflect on the results of their

investigation and the learning

processes that have been carried

out.

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the problem faced by teachers is how to

process and develop existing ideas to be more

creative, innovative and productive for

students. Therefore, the more emotional

closeness between teachers and students is

necessary for its implementation.

2. Good communication between teacher and

students in the implementation process in the

preliminary, core and closing activities is the

key to the success of learning. Thus, it is hoped

that mutually beneficial cooperation will be

established while simultaneously encouraging

new ideas to emerge from both students and

teachers.

3. Three learning models in the scientific

approach do not have to be forced into the

implementation of the scientific approach. But

the learning model is seen by informants as a

tool to facilitate the delivery of material.

Various types of learning activities make the

learning process more inspirational and fun, of

course.

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