students by making the system or rules during the
learning activities are done.
Based on the description above the researchers
tried to conduct research with the title " The
Implementation of Think Pair Share Method to
Improve Student’s Achievement in Adjusting Entries
Lesson Class XII Social 2 ISLAMIC
INTERGRATED SENIOR HIGH SCHOOL Nurul
Fikri ".
1.2 Success Indicator
Indicators of Think Pair Share (TPS) success are
assessed from five items:
1) Conformity of learning process with steps of
Think Pair Share (TPS) learning method.
2) Students master learning if they get a minimum
score of ≥80 and a maximum score of 100 or
gain learning achievement of at least 80% on the
assessment of the results of the average answers
to questions on post-test 2 during cycle 1, post-
test 3 during cycle 2 and there is an increase in
the average value between Pre-test 1 and pre-
test 2, post-test 1 and post-test 2.
3) The success of the class is assessed from at least
85% of the students in the class are completely
studied during quiz 1 and post-test 3.
4) Activity participation and student’s culture talk
succeeded when achieved 80% success with the
value of mastery 80.
Researchers can identify constraints during
learning and find solutions to solve it.
2 LITERATURE REVIEW
2.1 One other development economist
who pays attention Think Pair Share
The strategy of think pair share (TPS) is a type of
cooperative learning designed to influence the pattern
of student interaction. The strategy of think pair share
(tps) is developed from cooperative learning research.
The strategy of think pair share (tps) was first
developed by Frank Lyman and Colleagues at the
Maryland University in 1981.
In Kagan (1989) think pair share is divided into
three steps, the first step, the students think to
themselves about the topic or problems conveyed by
the teacher, then the students discuss in pairs on the
topic that has been thought by each student, then they
share the ideas or the result of their discussion in front
of the class.
Think pair share is one form of cooperative
learning method or cooperative learning. According
to Slavin (1997), cooperative learning is a method of
learning with students working in groups that have
heterogeneous capabilities. All the methods of
cooperative learning contribute to the idea that
students who work together in learning and
responsible for their teammates are able to make
themselves learn as well.
2.2 Student’s Achievement
Achievement of learning according to experts
(Habsari, 2005) argue are:
a. Ngalim Purwanto (1978) states: "Learning
achievement is the learning outcomes that have
been given by teachers to students or by
lecturers to students within a certain period."
b. Abu Ahmadi (1978) states: "Achievement
learning is the result achieved in an effort
learning to make changes or achieve goals."
From the descriptions above, learning
achievement is always associated with the results
achieved because of an effort, science and skills.
There are internal and external factors that affect
achievement. Internal factors are Intelligence
Quotient, Emotional Quotient, Spiritual Quotient,
Creativity Quotient, and Adversity Quotient.
Even according to research conducted Goleman in
America there is a relationship between emotional
intelligence with learning achievement while
research in Indonesia by Sri Lanawati (1999) in
Setiabudhi (2002) there is no relationship between
emotional intelligence and learning achievement, but
there is a significant relationship IQ with learning
achievement. This happens because the education
system in Indonesia is more oriented to the
development of rational intelligence, less oriented to
the developer of emotional intelligence in the learning
process.
2.3 Adjusting Entries
According to Weygandt (2007) in order for revenues
to be recorded in the period in which they are earned,
and for expenses to be recognized in the period in
which they are incurred, companies make adjusting
entries. Adjusting entries ensure that the revenue
recognition and expense recognition principles are
followed.
Adjusting entries are necessary because the trial
balance the first pulling together of the transaction
data may not contain up-to-date and complete data.
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