PENGARUH STRATEGI PEMBELAJARAN INKUIRI TERHADAP HASIL BELAJAR AKUNTANSI SISWA PADA MATERI LAPORAN ARUS KAS DI KELAS XI AKUNTANSI SMK NEGERI 1 SIBOLGA

Abstract

ABSTRACT

This study aims to describe of using inquiry learning strategy in teaching cash flow statement, students’ cash flow statementachievement before and after using inquiry learning strategy and whether there is a significant influence of using inquiry learning strategy onstudents’ cash flow statementachievement. The research was conducted at the eleventh grade students of accounting major of SMK Negeri1 Sibolga by applying experimental method (one group pretest posttest design) with 35 students as the sample and they were taken by using random sampling technique from 71 students. Observation and test were used in collecting the data. Based on the data analysis, it was found that: (1) the average of using inquiry learning strategy was 3.45 (very good category) and (2) the average of  students’ cash flow statement achievement before using inquiry learning strategy was 65.71 ( enough category) and after using inquiry learning strategy was 77.71 (good category). Furthermore, based on inferential statistic by using paired sample t_testand helping SPSS 23, the result showed the significant value was less than 0.05 (0.000<0.05). It means, there is a significant influence of using inquiry learning strategy on students’ cash flow statement achievement.

Key words:inquiry learning strategy, cash flow statement