Basics of Acounting Learning with Scientific Approach

Lilik Sri Hariani and Endah Andayani

Universitas Kanjuruhan Malang, Jl. S Supriyadi 48, Malang, 65148 Indonesia

liliksrihariani@unikama.ac.id

Keywords: Critical thinking, scientific approach.

Abstract: This paper aims to analyze the improvement of students' critical thinking skills with a scientific approach.

The experimental method used is quasi experiment with one group pretest-postest design with 42 students

from management program University of Kanjuruhan Malang. The instrument used is a critical thinking skill

test. From the experiments conducted obtained the result that the introduction of accounting based on

scientific approach can significantly improve students' thinking ability. This is due to a scientific-based

learning approach involving students directly in the learning activities and requires high-order thinking skills

so as to train students to develop the ability to think critically better. The results of this study are expected to

contribute for improving accounting pursuits.

1 INTRODUCTION

A scientific approach is a learning process designed

in such a way that learners actively construct

concepts, laws, or principles with characteristics; 1)

student-centered, 2) involves the process of science

skills in constructing concepts, laws, or principles, 3)

involves potential cognitive processes in stimulating

intellectual development, especially high-level

thinking skills, and 4) developing student character

(Daryanto, 2014; Hosnan, 2014). Critical thinking

contains mental activity in terms of solving problems,

analyzing assumptions, rationalizing, evaluating,

conducting investigations, and making decisions. In

the decision-making process, the ability to search,

analyze, and evaluate information is very important.

Critical thinking skills are able to meet the needs of

future competitions where learners' abilities are

needed that is communication, creative, and critical

skills (Kemendikbud 2013).

The critical thinking skills of learners need to be

enhanced for their success in education and in

community life. Critical thinking skills can be

improved through the learning process with various

models. Based on the results of research, critical

thinking skills can be improved by the application of

learning models in accordance with the

characteristics of each learner, such as research

conducted Wulandari, Sjarkawi, and M. Damris

(2011), Fachrurazi (2011), Afrizon, Ratnawulan, and

Fauzi (2012), Syahbana (2012), Thompson (2011),

Rasiman (2015).

The problem for some new students, learning

introductory accounting is something that is less

interesting and tend to be boring. They have

difficulties in understanding about accounting. The

learning process and misaligned understanding of

accounting will hamper accounting and accounting

development as a science that actually has a wide

range, therefore accounting learning needs to

emphasize the provision of direct experience to

develop student competence. Providing direct

experience is expected to improve students' critical

thinking skills. Critical thinking skills of accounting

students may be developed in learning by using a

scientific approach, as it has been widely used in

exact learning.

Critical thinking is one of the higher-order

thinking processes that can be used in the formation

of a student's conceptual system, as Heong et al

(2011) and Wardana (2010) have pointed out. In

addition, critical thinking of learners can be

developed through the provision of meaningful

experience. The meaningful experience in question

can be either verbal or written opinion. Meaningful

experience can be done by using a scientific

approach. Learning by using a scientific approach can

make students active and creative, students not only

listen but they can participate in the learning process

(Hariani and Andayani, 2016)

Hariani, L. and Andayani, E.

Basics of Acounting Learning with Scientiﬁc Approach.

In Proceedings of the Annual Conference on Social Sciences and Humanities (ANCOSH 2018) - Revitalization of Local Wisdom in Global and Competitive Era, pages 331-334

ISBN: 978-989-758-343-8

331

Therefore, the purpose of research to analyze the

improvement of students' critical thinking skills with

scientific approach. The experimental method used

was quasi experiment with one group pretest-postest

design with 42 management students. The instrument

used is a critical thinking skill test. From the

experiments conducted obtained the result that the

introduction of accounting based on scientific

approach can significantly improve students' thinking

ability. This is because the learning-based scientific

approach involves students directly in learning

activities.

2 RESEARCH METHOD

The experimental method used is quasi experiment

with one group pretest-postes design. The sample of

this research is the first semester students of

management program of Economics and Business

Faculty University of Kanjuruhan Malang which is

taking course basics to Accounting 1. The instrument

used is critical thinking ability test which consists of

essay-based problem based on indicator that is 1)

interpreting, that is categorizing and classify; 2)

analyze, test and identify; 3) evaluate, that is consider

and conclude; 4) draw conclusions, that is witness the

data and explain the conclusion; 5) explanation, that

is write the results and present the argument; and 6)

independence, namely to make corrections and

perform testing. This test is based on indicators

developed from the function of critical thinking. This

test is given to students before and after learning. The

data obtained in this study is quantitative data in the

form of critical skills test scores before and after

learning. Improved critical thinking skills were

calculated with normalized gain scores. Data

processing using statistical software package for

social science (SPSS) for windows version 22.0 with

5% significance level.

3 RESULTS AND DISCUSSION

To determine the occurrence of improvement of

students' critical thinking skills, critical thinking

skills test scores before and after learning first tested

its normality. The critical thinking ability observed

consists of six indicators, namely: 1) interpreting, that

is categorizing and classifying transaction evidence;

2) analyze, test and identify evidence of transactions

which are then recorded in the journal; 3) evaluate,

that is consider and summarize notes in the next

journal posted in the ledger and trial balance; 4) draw

conclusions, that is watch the data and explain the

conclusion, at this stage the activities undertaken by

the students are making adjustments and adjusted trial

balance; 5) explanation, that is write the results and

present arguments, in this stage the activities

undertaken by students is to make a trial balance until

the compilation of financial statements; and 6)

independence, namely to make corrections and

perform testing, at this stage independently students

can correct the activities that must be done in one

accounting cycle.

Analysis of critical thinking skills earned an initial

average score of 63.4 and a final test of 77.5. From

the calculation result, all subjects of study experience

improvement of critical thinking ability with N-gain

of 0,59 which is middle category. This difference in

critical thinking skills is supported by the average

difference test results. The result of the difference of

the average score of the initial test and the final test

of students 'critical thinking ability is outside the Z

kritis

area for alpha = 0.05 test of one party with Z

tabel

1.64

and Z

hitung

= 9.87 so it can be concluded that students'

critical thinking ability is different significantly

between before and after learning. This is in line with

research conducted by Wulandari, Sjarkawi, and M.

Damris (2011), dan Fachrurazi (2011).

The critical thinking ability in this study includes

six indicators. Each indicator is analyzed based on the

initial test score and the final test, and the unlabeled

gain. Analysis of initial test score scores and final

tests of critical thinking skills for each indicator is

presented in Table 1 below.

ANCOSH 2018 - Annual Conference on Social Sciences and Humanities

332

Table 1: Average scores of initial test, final test an average n-gain comparison the ability of critical thinking.

Indicator

Average Scores

N-Gain

Category

Initial

Test

Final

Test

Interpret, that is categorize and

classify

0,45

Medium

Analyze, test and identify

0,51

Medium

Evaluate, that is consider and conclude

0,55

Medium

Drawing conclusions, that is

presenting data and explaining

conclusions

0,21

Low

Explanation, that is write the results

and present the argument

0,71

High

Independence, namely to make

corrections and perform testing

0,47

Medium

Table 1 shows the results of preliminary and final

tests of students' critical thinking skills on each

indicator. However, to know the increase of students'

critical thinking is done the normalized gain

calculation of initial and final test scores as proposed

by Ariyati (2010).

Based on the calculation of N-Gain as presented

in Table 1 it can be concluded that the critical thinking

skills of accounting students can be improved by

using the scientific approach although there is still

one indicator that the improvement is still in the low

category, that is the indicator presents the data and

draw conclusions. The other four indicators are in the

medium category and there is only one enhancement

indicator in the high category, that is, write down the

results and present the argument. This increase in

critical thinking skills is supported by the average

difference test results as presented in Table 2 below.

Table 2: Average differential test results preliminary test score and indicator's end test score.

Indicator

Asymp.

Reception

Concussion

Sig

(Sig = 0,05)

Interpret, that is categorize and classify

2,375

Reject Ho

Significantly

different

Analyze, test and identify

1,014

0,014

Reject Ho

Significantly

different

Evaluate, that is consider and conclude

0,897

0,001

Reject Ho

Significantly

different

Drawing conclusions, that is presenting

data and explaining conclusions

0,332

0,231

Accept Ho

Not significantly

different

Explanation, that is write the results and

present the argument

2,221

0,021

Reject Ho

Significantly

different

Independence, namely to make

corrections and perform testing

2,175

Reject Ho

Significantly

different

Based on Table 2 it can be concluded that the

improvement of critical thinking ability shows that

problem based learning with scientific approach can

involve students in direct learning activities. With

immediate activity can train students' higher thinking

skills. If students' ability continues to be trained then

students can develop better critical thinking skills. As

Liliasari (2001) recalled that the ability to think of

course can continue to grow through continuous

learning process.

Improvement of critical thinking skills

experienced by students after the learning process

Basics of Acounting Learning with Scientiﬁc Approach

333

caused students directed to develop critical thinking

skills through direct learning in solving accounting

problems. By direct learning, students are required to

solve accounting problems independently so as to

develop their critical thinking. This finding is in line

with previous research on the influence of learning

models in improving critical thinking skills.

4 CONCLUSIONS

Based on the findings in this study, it can be

concluded that the introduction of accounting lessons

through problem-based learning with scientific

approach can significantly improve students' thinking

skills in the medium category (N-gain = 0.59). The

highest critical thinking ability indicator is analyzing,

testing, and identifying accounting problems. While

the indicator of the lowest ability to think is to draw

conclusions, which presents the data and explain the

conclusions. The weakness of most students is

adjusting the adjusting journal, therefore for the next

researcher can develop the model of learning that can

make it easier for students to understand adjusting

journal.

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