Development of Cost Accounting Teaching Materials Study in the Accounting Education Study Program (Published)
Distance learning has the effect of limited access to information, including ownership of teaching materials. Lecturers as facilitators are required to be creative in improving the quality of learning. For this reason, it is necessary to develop appropriate teaching materials to support learning, especially in cost accounting courses that are relevant to the concept of the KKNI task. In general, this study aims to produce quality teaching materials that are feasible and effective for use in learning. This study uses research and development (R&D) methods with the Borg and Gall concept. This research was conducted in the accounting education study program of the Faculty of Economics, the State University of Medan with a population of all classes of students taking cost accounting courses in the 2021/2022 academic year. The sample was determined by purposive random sampling and the sample class was used for the application and testing of limited individual, small, and field samples. To determine the feasibility of this draft of teaching materials to be validated by accounting experts, as well as to test the practicality and effectiveness of teaching materials tested on students. This research was conducted to produce appropriate, effective, and ISBN teaching materials. After all revision notes were corrected according to the direction of the validator, then the textbook was tested on 3 individual groups, 6 small groups, and 38 students in the field. Based on the results of individual trials, small group trials, and field group trials from all aspects assessed, an average of 86.96% (very good) was obtained. From the results of the effectiveness trial, it can be concluded that the learning outcomes of students who use textbooks are significantly higher than the learning outcomes of students who do not use teaching materials. Based on these results, it can be concluded that the teaching materials developed are feasible to use.
Citation: Arwansyah , Dede Ruslan , Faisal Rahman Dongoran , Munzir Phonna (2021) Development of Cost Accounting Teaching Materials Study in the Accounting Education Study Program, International Journal of Education, Learning and Development, Vol. 9, No.8, pp.15-23
Keywords: Development, Teaching Materials, cost accounting
Developing Teaching Materials on Writing Fable Texts Based on Local Culture for Grade Vii Students at Smp Negeri 3 Medang Deras Batu Bara Regency (Published)
This research aimed to: (1) describe the process of developing teaching material fable based on local culture for class VII students of SMP Negeri 3 Medang Deras, Batu Bara Regency; (2) describe the feasibility of teaching material writing fable texts based on local culture developed; and (3) describe the feasibility of teaching materials writing fable texts based on local culture developed. The type of this research was research and development using the development model of Borg and Gall. Data was collected through expert validation, questionnaires distributed to students. Assessment instruments for validators, individual trials, small groups, and limited field groups were made in the form of a Likert scale which had been given scores. Data were analyzed descriptively quantitatively. The research findings were: (1) Developing teaching materials was based on research and gathering preliminary information, planning, developing initial product, validation of material content and design, product revision, assessment and advice from language teachers and students, revision, individual trials, revision, small group trials, revision, limited trial field, revisions until the product was valid and feasible to use (2) The validation result of all aspects from the material expert was 86.43%, the validation from the learning design experts was an average of 94.76%, teachers’ responses to teaching material fable text developed based on local culture had an average percentage of 90%, and average percentage of students’ responses was 93.13% with a very good category; (3) The effectiveness of using fable text material module developed based on local culture in Batu Bara district was 85.67 and the effectiveness of the textbook was 70.5. Thus, teaching materials in the form of fable text material module developed based on the local culture in Batu Bara district were declared feasible, effective, and meeting the needs with overall criteria “very good”.
Keywords: Fable Text, Local Culture, Teaching Materials
Developing Teaching Materials Based on Critical Thinking In Teaching Explanatory Text Writing for Grade Vii Students at Smp Perguruan Islam Amalia Medan (Published)
This study aims to find out: (1) the process of preparing teaching materials based on critical thinking in learning to write explanatory text; (2) the feasibility of teaching materials based on critical thinking in learning to write explanatory text; and (3) the effectiveness of teaching materials based on critical thinking in learning to write explanatory text. This type of research was research and development (R & D) based on Borg and Gall development model adapted from Sanjaya. Data collection techniques carried out included observations, interviews, questionnaires, and tests regarding explanatory text material. The subjects of the trial consisted of individual trials (3 students), small group trials (9 students) and large-scale trials (30 students). The results of the study showed that: (1) material expert validation as a whole reached an average of 85.20% on very good criteria; (2) the validation of learning design experts as a whole reached an average of 84.58% on very good criteria; (3) teacher response with an average of 89.84% on very good criteria; (4) students’ responses to individual trials with an average of 85.48% on very good criteria, small group trials with an average of 90.42% on very good criteria and large scale trials with an average of 93.76 % on very good criteria; (5) the effectiveness of teaching materials is shown from the learning outcomes of the written test, the explanation of the students before using the module was 66.5%, while the learning outcomes of the students’ expedition text writing test after using the module increased by 82.17%. The difference obtained was 15.67% from before to after. The results showed that teaching materials based on critical thinking in explanatory text writing learning are feasible and effective to be used as learning resources.
Keywords: Critical thinking, Development, Explanatory Texts, Teaching Materials
Development of Speed Reading Teaching Materials Based On Anticipation Guide Strategy in Observation Result Report Text in Students Class X Mas Sinar Islami Bingai (Published)
This study aims to know the results of the development of learning materials to read quickly based on anticipation guide strategy on observation report text in student class X MAS Sinar Islami Bingai. The research method used is research and development (R & D) method proposed by Sugiyono refers to Borg & Gall model. The test subjects consisted of 3 students with individual trials, 9 students with small group trials, and 30 students with limited field trials. Data collection techniques used were observation, interviews, questionnaires and reading tests. The results showed that: (1) material expert validation including content feasibility with an average of 85.15% on very good criteria, presentation feasibility with an average of 90.38% on very good criteria, and language aspect with an average of 89 , 42% on very good criteria, (2) design expert validation with an average of 82.41% on very good criteria, module size aspect with an average score of 87.5%, cover design with an average score of 85.71% and module design with an average score of 80.55%. (3) teacher responses with an average of 91.91% on very good criteria, (4) individualized trials with an average of 76.85% on good criteria, (5) small group trials with an average of 81.56 % on very good criteria, and (6) limited field tests with an average of 87.54% on very good criteria. The result of student speed reading test before using module equal to 60,67, while the result of speed reading test of observation result text of student after using module increased by 90,33. The difference is 29,66 from before to after. This proves that the teaching materials to read quickly an observation result report text developed can improve student learning outcomes by using learning methods based on anticipation guide strategy. The implication of this research is to give a practical contribution especially in the implementation of learning for teachers as additional teaching materials and as a means to assist and facilitate the students in comprehending the material to read observation results report text so that it can be applied to their life.
Keywords: Development, Module, Speed Reading, Teaching Materials
Development of Exposition Text Writing Teaching Material Based on Reciprocal Teaching Method for Students Class X Sma Negeri 1 Kisaran (Published)
This study aims to know the results of the development of exposition text writing teaching material based on reciprocal teaching method in students class X SMA Negeri 1 Kisaran. The research method used is research and development (R & D) method proposed by Sugiyono refers to Borg & Gall model. The trial subjects consisted of 3 students with individual trials, 9 students with small group trials, and 36 students with limited field trials. Data collection techniques used are observation, interview, questionnaire and expository writing test. The results show that: (1) material expert validation includes content feasibility with an average of 83.59% on very good criteria, presentation feasibility with an average of 87.5% on very good criteria, and language aspects with an average of 86,53% on very good criteria, (2) validation of design experts with an average of 94.16% on very good criteria, (3) teacher response with an average of 92.64% on very good criteria, (4) individual testing with an average of 78.47% on good criteria, (5) small group trial with an average of 84.72% on very good criteria, and (6) limited field trial with an average of 88.02% on very good criteria. The result of the writing test of the expository text of the students before using the module is 70, while the learning result of the writing test of expository text after the students using the module increased by 84.72. The difference is 14.72 from before to after. This proves that the teaching material to write exposition texts developed can improve student learning outcomes by using reciprocal method. The implication of this research is to give a practical contribution especially in the implementation of learning for teachers as additional teaching materials and as a means to assist and facilitate students in understanding the material of exposition texts thus they can be applied to their respective lives.
Keywords: Development, Exposition Texts, Reciprocal Teaching, Teaching Materials
Development of Writing Teaching Material of Negotiation Text Based on Experience of Students Class X Man 2 Model Padangsidimpuan (Published)
This study aims to find out about the results of development of teaching materials of negotiation text based on experience of students class X MAN 2 Model Padangsidimpuan. The teaching materials developed is modular. The research method used is research and development method of Research and Development (R & D) referenced on Borg & Gall model which proposed by Wina Sanjaya. The result of the research showed that: (1) validation of material experts include the feasibility of the content with an average of 93.75% on very good criteria, the feasibility of presentation with an average of 92.04% on very good criteria, and the evaluation of the language aspect with the average of 92.70% on very good criteria, (2) design expert validation with an average of 84,16% on either criterion, (3) teacher responses with an average of 87.25% on very good criteria, (4) individual testing with an average of 78.23% on either criterion, (5) small group trials with an average of 84.70% on good criteria , and (6) limited field tests with an average of 90.14% on very good criteria. The result of the test is to write the negotiation text of the student before using the module amounts to 70,12, while the result of the test of writing negotiation text of the student after using the module increased by 80,31. The difference is 10,19 from before to after using module. This proves that teaching materials to write negotiation text developed can improve student learning outcomes by using experiential learning.
Keywords: Development, Experience-Based, Negotiation Text, Teaching Materials
Development of Drama Text Teaching Material Based on Character Education in Student Class Viii Smp Negeri 1 Batang Kuis (Published)
This study aims to produce drama text writing teaching material absed on character education on students class VIII SMP Negeri 1 Batang Kuis. The research method used is research development method of Research and Development (R & D) which refers to Borg and Gall model. The stages of development are preliminary study stage, initial product development and product trial. Product development through validation of material experts and design experts. The results of material expert validation include the feasibility of the content with an average of 85.15% with very good category, the feasibility of presentation with an average of 83.65% with very good category, and the language assessment with an average of 80.76% with very good category. Expert material design validation results with an average of 79.58% with good category. Product trials were conducted in three stages: individual trials, small group trials and limited field trials. Individual trials with an average of 84.72 with very good category, small group trials with an average of 86.80 with excellent category and unlimited field trials with an average of 91.60 with excellent category. The effectiveness of teaching materials obtained through student learning outcomes during pretest and postes. The average score during pretest is 68.31 and post-test is 80. This proves that teaching material for drama text based on character education is feasible, easy and effective to be used in learning in students class VIII SMP. This study implies improving student learning outcomes in writing drama text using teaching material based on character education.
Keywords: Based On Character Education, Development, Drama Text, Teaching Materials
Development of Discussion Textual Teaching Materials Based on the Finding on Students Class Viii Smp Negeri 4 Medan (Published)
This study aims to find out about the results of the development of discussion textual writing teaching material based on the finding in the seventh grade students of SMP Negeri 4 Medan. The research method used is research and development research and development (R & D) proposed by Vienna Sanjaya refers to Borg & Gall model. The trial subjects consisted of 3 students with individual trials, 9 students with small group trials, and 32 students with limited field trials. Technique of data collection used observation, interviews, questionnaires, and test of writing text. The results showed that: (1) material expert validation includes content feasibility with an average of 89.84% on very good criteria, presentation feasibility with an average of 88.46% on very good criteria, and language assessment with an average of 90.38% on very good criteria, (2) validation of design experts with an average of 92.08% on very good criteria, (3) teacher response with an average of 89.17% on very good criteria, (4) individual testing with an average of 76.39% on good criteria, (5) small group trials with an average of 81.94% on very good criteria, and (6) limited field tests with an average of 92.77% on very good criteria. The result of discussion textual writing test before using the module is 70,87%, while the result of the test of writing discussion text of the student after using the module increased by 80,09%. The difference is 9.22%. from before to after using the module. This proves that teaching materials to write discussion texts developed can improve student learning outcomes by using discovery-based learning.
Keywords: Development, Discovery-Based Learning, Discussion Texts, Teaching Materials
The Development of News Text Writing Material Based on Contextual Learning on Students Grade Viii Smp Prestasi Utama (Published)
This study aims to find out about the development of teaching materials to write news text based on contextual learning on grade VIII students SMP Prestasi Utama Sunggal. The teaching materials developed is modular. The research method used was research and development method of Research and Development (R&D) referenced on Borg & Gall model proposed by Wina Sanjaya. The results showed that: (1) validation of the material experts included the feasibility of the content with an average of 86.02% on very good criteria, the feasibility of the presentation with an average of 92.30% on very good criteria, and the assessment of the language with an average of 89 , 42% on very good criteria, (2) design expert validation with an average of 80% on very good criteria, (3) teacher responses with an average of 84.17% on very good criteria, (4) individual trials with an average of 77.79% on either criterion, (5) small group trials with an average of 80.32% on very good criteria, and (6) limited field tests with an average of 87.04% on very good criteria. The result of learning test of writing news text before using module equal to 66,40, while the result of learning test of writing news text after using module increased equal to 77,96. The difference is 11.96 from before to after using module. This proves that teaching materials to write news text developed is able to improve student learning outcomes by using contextual learning-based learning. This study has implications that students can more easily develop ideas based on events that students experience in the activities of writing news text. Indonesian Language Teachers respond well to module-developed teaching materials, so the module can be used as teaching material at school. Modules that have been developed can be an input and comparison in implementing learning-oriented curriculum development curriculum specially in curriculum 2013 so as to contribute to the goals of institutions and national education goals.
Keywords: Contextual, Development, News Text, Teaching Materials
Development of Procedural Text Materials Based on Traditional Marriage Ceremony of Malay for Students Class Xi Sma Negeri 1 Medang Deras District of Batubara (Published)
This study aims to know the needs, feasibility and effectiveness of the development of procedural text teaching materials based on traditional marriage ceremony of Malay in students class XI SMA Negeri 1 Medang Deras Batubara district. The teaching materials developed was in the form of modules. The research method used was research and development research and development (R & D) method referred to Borg & Gall model as stated by Tegeh, et al. The result of the research showed that: (1) validation of material experts include the feasibility of the content with an average of 82.35% on very good criteria, the feasibility of presentation with an average of 90.38% on very good criteria, and the assessment of the language with an average of 83 , 65% on very good criteria, (2) validation of design experts with an average of 81.25% on very good criteria, (3) teacher responses with an average of 90% on very good criteria, (4) individual testing with an average of 78,47% on good criteria, (5) small group experiments with an average of 82.02% on very good criteria, and (6) limited field tests with an average of 83.09% on very good criteria. The learning result of the test in understanding the procedure text by the student before using the module was 75.65, while the test learning outcomes in understanding the procedure text by the student after using the module increased by 90.8. The difference is 10.42 from before to after using module. This proves that the teaching material of the developed procedures text teaching material can improve the students’ learning outcomes by using traditional Malay marriage ceremony based learning. This research has implication that the instructional material developed will give a practical contribution in the implementation of learning process for the teacher, where this instructional material as additional teaching material to give ease in delivering the materials taught.
Keywords: Marriage Culture, Procedural Texts, Teaching Materials