ABSTRAK
Tujuan penelitian ini adalah untuk meningkatkan pemahaman belajar
Akuntansi Perusahaan Jasa pada siswa kelas X AK 3 SMK Negeri 1 Surakarta
melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together
(NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan
keuangan perusahaan jasa. Penelitian ini merupakan Penelitian Tindakan Kelas
(PTK). Penelitian dilaksanakan dua siklus, setiap siklus terdiri atas perencanaan
tindakan, pelaksanaan tindakan, pengamatan terhadap tindakan dan refleksi
terhadap tindakan. Subjek penelitian ini adalah siswa kelas X AK 3 SMK Negeri
1 Surakarta yang berjumlah 31 siswa perempuan. Sumber data berasal dari guru
dan siswa. Teknik pengumpulan data dilakukan dengan observasi, wawancara,
dokumentasi dan tes. Validitas data dengan menggunakan triangulasi metode dan
penyidik. Analisis data menggunakan analisis data kuantitatif dan analisis data
kualitatif. Analisis data kuantitatif menggunakan teknik statistik deskriptif
komparatif. Analisis data kualitatif menggunakan data observasi dan wawancara.
Hasil penelitian menunjukkan bahwa melalui penerapan model
pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi
Giving Question and Getting Answer untuk materi laporan keuangan perusahaan
jasa dapat meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa siswa
kelas X AK 3 SMK Negeri 1 Surakarta tahun ajaran 2014/2015. Hal tersebut
dapat dibuktikan dari beberapa indikator sebagai berikut: (1) Siswa dapat
mendefinisikan dan menjelaskan materi pelajaran yang telah dibahas oleh guru
menunjukkan 85,48%. (2) Siswa dapat menyimpulkan dengan kalimatnya sendiri
atas materi pelajaran yang telah dibahas menunjukkan 80,65%. (3) Siswa
paham membuat kartu pertanyaan menunjukkan 90,32%. (4) Siswa paham
membuat kartu jawaban menunjukkan 90,32%. (5) Ketuntasan hasil belajar
siswa menunjukkan 90,32%.
Simpulan penelitian ini adalah melalui model pembelajaran kooperatif
tipe Numbered Heads Together (NHT) dengan strategi Giving Question and
Getting Answer dalam pembelajaran Akuntansi Perusahaan Jasa dapat
meningkatkan pemahaman belajar siswa kelas X AK 3 SMK Negeri 1 Surakarta.
Kata kunci: Pemahaman, Hasil Belajar, Numbered Heads Together, Giving
Question and Getting Answer
ABSTRACT
The objective of this research is to improve the understanding on the
Service Company Accounting learning of the students in Grade X AK 3 of
State Vocational High School 1 of Surakarta through the application of the
cooperative learning model of the NHT type with Giving Question and Getting
Answer strategies on the topic of discussion of Financial Statement.
This research used the classroom action research with two cycles. Each
cycle consisted of four phases, i.e. planning, implementation, observation, and
reflection. The subjects of research were the students as many as 31 female
students in Grade X AK 3 of the aforementioned school. The data sources of
research were the Accounting teacher and students of the school involved in the
research. The data of research consisted of quantitative and qualitative ones and
were collected through observation, in-depth interview, documentation, and test.
They were validated by using the method triangulation and investigator
triangulation. The data were analyzed by using the quantitative and qualitative
analyses. The quantitative data were analyzed by using the descriptive
comparative statistics.
The result of research shows that the application of the cooperative
learning model of the NHT type with Giving Question and Getting Answer
strategies in the Service Company Accounting subject matter on the topic of
discussion of Financial Statement can improve the understanding on the
Service Company Accounting learning of the students in Grade X AK 3 of
State Vocational High School 1 of Surakarta in Academic Year 2014/2015 as
indicated by the following indicators: (1) 85.48% of the students are able to
define and explain the learning material instructed by the teacher; (2)
80.65% of the students are able to conclude in their own words the learning
material delivered by the teacher; (3) 90.32% of the students understand how
to make question cards; (4) 90.32% of the students understand how to make
answer cards, and (5) 90.32% of the students fulfill the minimum learning
completeness criteria.
Thus, the application of the cooperative learning model of the NHT type
with Giving Question and Getting Answer strategies in the Service
Company Accounting subject matter can improve the understanding on the
Service Company Accounting learning of the students in Grade X AK 3 of
State Vocational High School 1 of Surakarta.
Keywords: Understanding, learning result, Numbered Heads Together, Giving
Question and Getting Answer