PENGARUH PENGGUNAAN MODEL PEMBELAJARAN DIRECT INSTRUCTION DAN PENGGUASAAN MATERI BUKU BESAR TERHADAP HASIL BELAJAR AKUNTANSI PADA MATERI MERACA SALDO SISWA KELAS X AKUNTANSI SMK NEGERI 1 BATANG ANGKOLA

Abstract

Abstract

This study aims to see the effect of the use of direct instruction learning models and mastery of ledger material on accounting learning outcomes in the balance sheet material for students of class X Accounting at SMK Negeri 1 Batang Angkola. This research was conducted at SMK Negeri 1 Batang Angkola using descriptive research methods. The study population was all accounting class X students of SMK Negeri 1 Batang Angkola, totaling 60 students, while the sample set was 60 students. The sampling technique is total sampling. Based on the results of descriptive analysis it was found that the use of direct instruction models in Class X Accounting at SMK Negeri 1 Batang Angkola went well during the learning process carried out in mastering the ledger material and the balance sheet material. It can be seen that the average of the questionnaire results has an average value of 85.58 which is in the category “Very Good”. The average value of accounting learning outcomes in the mastery of ledger material is 84.63 in the category of “Very Good”, while the average value of accounting learning outcomes in the balance sheet material is 78.67 in the “Good” category. Based on the results of calculations carried out using the SPSS 22 application obtained F value of 31.471 at a 95% confidence level or an error rate of 5% with a significant value of 0.000, meaning the value of sig (2-tailed) <0.05. Based on these results it can be seen that there is a significant influence jointly between the use of direct instruction models and mastery of ledger material on accounting learning outcomes in the balance sheet material for students of Class X Accounting at SMK Negeri 1 Batang Angkola.

Keywords: Effect of Direct Instruction Learning Model and Mastery of Big Book Material, Balance Sheet Balance