Pembelajaran Analisis Sumber Transaksi  dengan Model Inkuiri Melalui Pendekatan 5 M pada Sekolah SMK Swasta Muhammadiyah 04 Belawan

Fatmawarni Fatmawarni; Purwanti Purwanti

Fatmawarni Fatmawarni )Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara
Purwanti Purwanti Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Keywords: inquiry model, scientific approach-5M, transaction source

Abstract

This study aims to improve the activity of students in accounting learning, especially in the topic‘analysis of transaction sources’. In addition, this study aims to improve the learning outcomes of transaction source analysis. To achieve this goal the author applies the Inquiry learning model with the 5 M approach, namely the scientific approach through student activities by observing, asking, gathering information, associating and trying, or drawing conclusions from the activity. Data collection is done by making an observation sheet, which contains of 5 M, from the results of observations processed to see the activity of students in learning, processing is done by tabulating data to see the numbers of students were observed, asked questions, gathered information, associated, and drew a conclusion. Test instruments were carried out before learning and after that related to the source of the transactionto see the improvement in learning outcomes The test results are processed through percentage calculation. There were 36 students of SMK Muhammadiyah 04 Belawan taken as samples. From the results of the study, all the samples were categorized active in observation activities; 12 students or 33.33% were active in asking the questions, 30 students or 83.33% were active in gathering information, 13 students or 36.61% were active in communication and 10 students or 27.78% were active in trying to make a conclusion. Besides the activity of the students, the result of the study was found based on the test. In pre-test, it was found that there were 30 students (83.33%) who obtained 41-60, meanwhile there were 6 students (16.67%) who obtained 21-40. After having the learning process through post-test it was found that there was an improvement on the students’ achievement; 15 students (41.67%) who obtained 81-100, 20 students(55.56%) who obtained 61-80, meanwhile only 1 student who had no improvement.