ABSTRAK
Permasalahan peserta didik pada rendahnya pemahaman konsep akuntansi disebabkan oleh ketidakcocokan antara penerapan strategi pembelajaran dengan kemampuan dan karakteristik peserta didik. Oleh karena itu diperlukan suatu alternatif strategi pembelajaran yang tepat dan teknik pembelajaran yang sesuai dengan kondisi peserta didik. Untuk menanamkan pemahaman konsep peserta didik melalui pembelajaran yang bermakna dapat ditempuh dengan menerapkan strategi pembelajaran aktif dengan teknik Mind Maps dan College Ball. Tujuan penelitian ini adalah untuk mengetahui perbedaan pengaruh penerapan Mind Maps dan College Ball terhadap pemahaman konsep akuntansi peserta didik SMK Negeri 3 Sukoharjo Tahun Ajaran 2014/2015.
Jenis penelitian ini adalah penelitian eksperimen dengan desain True Experimental Randomized Control-Group Pretest-Posttest. Sampel penelitian adalah peserta didik kelas XI Akuntansi A yang berjumlah 36 peserta didik sebagai kelas eksperimen dan kelas XI Akuntansi B yang berjumlah 34 peserta didik sebagai kelas kontrol. Pengumpulan data menggunakan tes berbentuk pilihan ganda. Teknik analisis data menggunakan uji t dua pihak pada taraf signifikansi 0,05/2.
Hasil penelitian menunjukkan bahwa terdapat perbedaan pengaruh penerapan Mind Maps dan College Ball terhadap pemahaman konsep akuntansi peserta didik kelas XI SMK Negeri 3 Sukoharjo. Hal tersebut dibuktikan dari hasil uji t diperoleh thitung = 2,702 > ttabel = 1,995 dan Pvalue = 0,009 < 0,05/2 sehingga hipotesis diterima. Teknik Mind Maps memengaruhi pola berpikir peserta didik yang kreatif, analitis, logis dan terstruktur sedangkan College Ball memengaruhi pola belajar peserta didik dengan dorongan atau motivasi belajar yang lebih tinggi. Perolehan rata-rata kelas eksperimen lebih tinggi daripada kelas kontrol (86,67 > 82,45) didukung dengan persentase aspek pemahaman konsep akuntansi menunjukkan bahwa melalui penerapan Mind Maps lebih dapat mengoptimalkan pemahaman konsep akuntansi peserta didik dibandingkan dengan College Ball.
Kata kunci: strategi pembelajaran aktif, pola berpikir, pola belajar, motivasi belajar
ABSTRACT
The students’ low conceptual understanding of Accounting is due to the mismatch between the learning strategy application and their abilities and characteristics. Therefore, an appropriate alternative learning strategy and a learning technique that is appropriate with the learners’ condition are required. To instill the learners’ conceptual understanding through a meaningful learning can be materialized by applying an active learning strategy through the employment of Mind Maps and College Ball learning techniques. The objective of this research is to investigate the difference of effect between the application of Mind Maps and that of College Ball on the conceptual understanding of Accounting of the students of State Vocational High School 3 of Sukoharjo in Academic Year 2014/2015.
This research used the experimental research method with the true experimental randomized control group pretest-posttest design. Its samples were the students as many as 36 in Grade XI Accounting A as the experimental group and those as many as 34 in Grade XI Accounting B as the control group. The data of research were collected through multiple-choice test. They were analyzed by using the two-sample t test at the significance level of 0.05/2.
The result of research shows that there is a difference of effect between the application of Mind Maps and that of College Ball on the conceptual understanding of Accounting of the students in Grade XI of State Vocational High School 3 of Sukoharjo as indicated by the value of tcount= 2.702 which is greater than that of ttable = 1.995 and the Pvalue = 0.009 which is smaller than 0.05/2, meaning that the proposed hypothesis is verified. The former technique affects their thinking patterns, which are creative, analytical, analogical, and structured whereas the latter one affects their learning patterns with higher encouragements or motivations. The average score of the experimental class is better than that of the class control (86.67 > 82.45), which is supported by the aspect of conceptual understanding of Accounting. In addition, the application of Mind Maps can optimize the students’ conceptual understanding of Accounting than that of College Ball.
Keywords: Active learning strategy, thinking patterns, learning patterns, learning motivation.