Comparative Study of Accounting Subjects using Recitation and TGT

Learning Model by Considering Student

Adversity Intelligence

Mindi Eka Suri

, Tedi

, Nurdin

, Puji Handayati

Economic Education PIPS FKIP University of Lampung

Universitas Negeri Malang

Keywords : AQ, Understanding, Recitation, Teams Games Tournament

Abstract :The purpose of this study was to determine differences in learning outcomes, interaction using cooperative

learning models from Recitation and Teams Games Tournament (TGT) by considering adversity quotient

(AQ). The research methodology used in this research is experimental research with a comparative

approach. The experimental method is divided into two, namely true experiments and quasi-experiments.

The methodology used in this study is a quasi-experiment. Data collection is done using tests. Data was

collected through achievement tests which were treated with the formula t-test and ANOVA. Based on data

analysis, the results showed that there were differences in learning outcomes and interactions using the

Recitation learning model and Teams Games Tournament (TGT) by considering adversity intelligence

(AQ).

1 INTRODUCTION

One of the goals of education is education, attitudes,

and skills towards individuals in the form of human

beings who are faithful and devoted to God

Almighty, virtuous and have a sense of

responsibility. As an effort to improve the quality of

education, school functions are very important.

Schools consist of educational institutions that have

the duty to shape people in knowledge, attitudes, and

skills that achieve planned, directed and systematic

goals.

Success or failure of students in understanding

the lessons given by the teacher shows the role of

the teacher is very important in the continuity of the

teaching and learning process. But there are some

difficulties faced by teachers in achieving learning

goals, including many students who do not pay

attention to the material conveyed by the teacher or

busy paying attention to others. Besides that the use

of the lecture method in the learning process also

causes students to get bored as a result, the material

delivered is not well absorbed.

Based on the results of preliminary observations

conducted by researchers at SMK 4 Bandar

Lampung, it is known that in the introductory

learning process accounting still uses conventional

learning methods so that students do not understand

the material delivered by the teacher.

Learning methods are also included in the

learning process in addition to the students' ability to

understand learning. Low learning outcomes can be

caused by using inappropriate learning methods. The

lecture method is still applied in SMK 4 Bandar

Lampung, including in the introductory accounting

subject. Variations in learning methods must be

reviewed in terms of effectiveness, efficiency and

compatibility with the learning material and the

condition of students which includes ability, learning

speed and student interest. One method and learning

that is used is cooperative learning methods. In this

case, the recitation and TGT learning methods are

suitable to be applied to students of class X

Accounting at SMK 4 in Bandar Lampung.

The researcher applied recitation and TGT

learning methods because the two learning methods

were considered to be able to improve students'

understanding of accounting subjects that would be

associated with student adversity intelligence.

If the learning model is an external factor that is

thought to influence the increase in student

understanding, then, of course, there are internal

factors that also influence students' understanding of

180

Suri, M., Tedi, ., Nurdin, . and Handayati, P.

Comparative Study of Accounting Subjects using Recitation and TGT Learning Model by Considering Student Adversity Intelligence.

DOI: 10.5220/0008785501800186

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 180-186

ISBN: 978-989-758-428-2

adversity intelligence. Adversity intelligence

(Adversity Quotient or AQ) is the ability possessed

by individuals to survive or give up (tenacity or

persistence) in facing various difficulties or

challenges. Learning problems and difficulties faced

by students can make students discouraged in facing

them or vice versa these students become challenged

to solve them. Students who give up easily and

despair indicate that the level of intelligence of

adversity has a low (quitter level), while students

who have high curiosity, and never give up shows

the level of intelligence of adversity that is high

(climber level). The method used to measure an

adversity's intelligence level is to use the Adversity

Response Profile (ARP) test.

The objectives of this research are as follows:

A. To find out the differences in students'

understanding of accounting subjects whose

learning uses recitation learning models with

those learning using the TGT learning model.

B. To find out whether the understanding of

students who learn using recitation learning

models is better than those whose learning uses

the TGT learning model for students who have

low adversity intelligence on accounting

subjects.

C. To find out whether the understanding of

students who learn using the TGT learning

model is better than those that learn using

recitation learning models for students who have

high adversity intelligence on accounting

subjects

D. To find out whether there is a connection

between the use of learning models with

adversity intelligence on student understanding.

In this study, it provides benefits both theoretically

and practically including:

1.1 Benefits Theoretically

a. The results of this study are expected to provide

proof that the application of learning media is

one of the important things in the learning

process that affects student understanding.

b. The results of this study can be study material for

further research.

1.2 Practical Benefits

a. For schools, it can provide a good contribution to

schools in order to provide accounting learning

in particular.

b. For the teacher, as a consideration the teacher in

choosing the learning method that will be used in

providing lessons.

c. For students can improve learning outcomes

accounting students.

2 LITERATURE REVIEW

Vocational high school is a secondary school level

in which teaching and learning activities students are

educated to become graduates who are able to

compete in the world of work. Accounting subjects

are included in the accounting department along

with entrepreneurship subjects.

Success or failure of students in understanding

the lessons given by teachers shows the role of

teachers is very important in the continuity of the

teaching and learning process. But there are some

difficulties faced by teachers in achieving learning

goals, including many students who pay less

attention to the material conveyed by the teacher or

are busy paying attention to others. In addition, the

use of the lecture method in the learning process also

causes students to get bored as a result, the material

delivered is less well absorbed

According to Oemar Hamalik (2003), the

learning method is one of the ways used by the

teacher in establishing relationships with students

during learning to achieve the stated goals. Factors

that influence students' understanding or success are:

2.1 Internal Factors

a. Physical factors (physiology) include the state of

the five senses that are not experiencing

disability, illness or imperfect development.

b. Psychological factors include intellectuality,

interest in talent and potential achievements.

c. Physical or psychological maturation factors.

2.2 External Factors

a. Social factors include family environment,

school environment, group environment, and

community environment.

b. Cultural factors include customs, technological

science, and art.

c. Physical environmental factors include home and

school facilities

d. Religious environmental factors.

As explained above, students' understanding of

accounting subjects is influenced by the potential

Comparative Study of Accounting Subjects using Recitation and TGT Learning Model by Considering Student Adversity Intelligence

181

achievements of students. In this case, the role of the

teacher in guiding and providing learning material

also influences the potential for student

achievement. The use of the learning model is one of

the supporting success of students in capturing or

absorbing the lessons delivered by the teacher.

According to Slameto (2003: 88), the recitation

method is a way of delivering learning material by

giving assignments to students to be done outside

the school schedule within a certain period of time

and the results must be accounted for to the teacher.

The method of assignment and recitation is expected

to enable students in the learning process so that

lessons can be easily understood by students.

Accounting science is a type of procedural

knowledge that is the knowledge that teaches step by

step and trains skills specifically. One method of

learning that is suitable to be applied in the process

of learning accounting is the method of giving a

recitation. This recitation method can train students'

abilities independently by giving assignments and

training students to be able to account for the results

made. According to Djamarah (2010: 85) Recitation

method (assignment) is a method of presenting

materials in which the teacher gives a specific task

so that students carry out learning activities. The

problem is that the tasks carried out by students can

be done in the classroom, schoolyard, laboratory,

library or wherever the task can be done. The

method of giving assignments given by the teacher

so that students do learning activities is not only

done at home but can be carried out in the library, at

school and elsewhere.

TGT learning model is a learning model that

involves students in learning and teaching others and

encouraging students to be more active in the

learning process. Starting with the delivery of

material outlined by the teacher, then students are

divided into several groups according to their level

of ability. Students discuss in groups to work on

questions, while the teacher provides sufficient

knowledge. After discussing each representative

from the group, they are welcome to take the

shuffled card, then each group scrambles to answer

the questions that are being completed. Then the

teacher concludes the learning material (Slavin in

the book Etin Solehatin and Raharjo 2009).

If the learning model is an external factor that is

thought to influence an increase in students

'understanding, there is certainly an internal factor

that also influences students' understanding of

adversity intelligence.

As already explained in whatever factors that

influence student understanding above, there is an

explanation of one of the factors that influence

understanding, namely psychological factors that

include intellectual or student intelligence. In this

case, the researcher relates the influence or

relationship between students' understanding of

adversity intelligence.

According to Stoltz (1997), the definition of

Adversity quotient can be seen in three forms,

namely:

a. Adversity quotient is a conceptual framework to

understand and improve all aspects of success

b. Adversity quotient is a measurement of how a

person responds to difficulties.

c. Adversity quotient is a tool based on scientific

knowledge to improve one's ability to respond to

difficulties.

Adversity intelligence (Adversity Quotient or

AQ) is the ability possessed by individuals to

survive or give up (tenacity or perseverance) in the

face of various difficulties or challenges. Learning

problems and difficulties faced by students can make

the student despair in facing it or otherwise, the

student becomes challenged to solve it. Students

who give up easily and despair show that their

adversity intelligence level is low (quitter level),

while students who have high curiosity, and never

give up show high level of adversity intelligence

(climber level). The method used to measure a

person's level of adversity intelligence is to use the

Adversity Response Profile (ARP) test.

Explanation of students' adversity intelligence

explained that in the learning process, certainly, not

all students have the same level of adversity

intelligence. To find out whether each student has

high adversity intelligence, low or moderate teachers

need to give a test in order to know how to treat

children at different adversity levels. Of course, this

can affect students' understanding or learning

outcomes.

The purpose of this research is as follows:

a. To find out the differences in students'

understanding of accounting subjects who learn

using recitation learning models with the

learning using the TGT learning model.

b. To find out whether the understanding of

students whose learning uses recitation learning

models is better than those who learn using the

TGT learning model for students who have low

adversity intelligence in accounting subjects.

c. To find out whether the students' understanding

of learning using the TGT learning model is

better than the learning using recitation learning

models for students who have high adversity

intelligence in accounting subjects

IRCEB 2018 - 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018

182

d. To find out if there is a link between the use of

learning models and adversity intelligence on

students' understanding.

2.3 Research Focus

The focus of the research in this research is there a

Comparison of Understanding of Students in

Accounting Subjects by Using the Recitation

Learning Model and Team Games Tournament

Learning Model (TGT) by Observing the Adverse

Intelligence of Class X Accounting Students at

SMKN 4 Bandar Lampung Academic Year

2016/2017 ".

2.4 Research Methodology

Research methods or scientific methods are

procedures or steps in obtaining scientific

knowledge or knowledge. So the research method is

a systematic way to compile science.

The research method used in this study is an

experimental research method with a comparative

approach. Experimental research is research used to

find out the influence of certain treatments on others

under controlled conditions. (Sugiyono 2012: 107).

While the comparative research method is a

study that compares the existence of a variable or

more in two or more different samples, or at

different times (Sugiyono, 2013: 57).

Comparative analysis is done by comparing the

theory of one with other theories and the results of

research with one another. Comparatively, through

this, researchers can combine theory one with

another theory, or reduce it if it is seen as too broad

(Sugiono, 2012: 93).

This method was chosen because it is in

accordance with the research objectives to be

achieved, namely knowing the differences in a

variable, namely increasing students' understanding

of tax accounting lessons with different treatments.

This research is quasi-experimental (quasi-

experimental design) with treatment by level design

pattern. Experimental research can be interpreted as

research approaching quasi-experimental or

experiments. According to Sukardi (2003: 16), this

research is widely used in the field of educational

science or other research with the subject being

studied is human. The pattern of treatment by level

design is used for moderator variables (adversity

intelligence) because in this case only learning

models are treated to the level of students'

understanding.

This study consists of two stages, namely pre-

research and implementation research. The

procedure of this research is as follows:

Pre Research, the activities carried out in the pre-

study are as follows:

a. Submit a preliminary research permit to the

school.

b. Conduct preliminary observations to the school

to find out the number and state of the class that

will become the population and research sample.

c. Conduct interviews with subject teachers to get

information about the learning system applied in

the X Accounting class to be studied.

d. Obtain research population and determine

research samples for experimental class and

control class

e. Give different treatment between experimental

class and control class. In the experimental class,

researchers applied the recitation model and in

the control class researchers applied the Teams

Games Tournament (TGT) method.

In the implementation of this research, the

researcher distributed questionnaires to obtain data

about the level of adversity intelligence possessed by

each student.

The population is an area of generalization which

consists of objects or subjects that have certain

qualities and characteristics set by researchers to be

studied and then drawn conclusions (Sugiyono,

2012: 117). The population in this study were all

students of class X Accounting at SMK 4 Bandar

Lampung 2016/2017 academic year totaling 365

students.

The sample is part of the population and

characteristics possessed by the population

(Sugiyono, 2014: 118). The sampling technique used

in this study is a side random cluster technique. This

technique chooses a sample not individually based

but is based more on groups, regions, or groups of

subjects who naturally gather together.

3 RESEARCH RESULT

3.1 First Hypothesis

Based on testing hypotheses using the Variant Two

Anava Road Analysis formula, the first hypothesis is

obtained by F count 4.273> F table 4.06 and

significant by 0.045 <0.05 with the hypothesis

testing hypothesis Ho and accept Ha if F count> F

table. Based on the results of calculations, Ho is

rejected and Ha is accepted, so it can be concluded

that there are differences in the average accounting

Comparative Study of Accounting Subjects using Recitation and TGT Learning Model by Considering Student Adversity Intelligence

183

learning outcomes of students who learn using

recitation learning models with students who learn

using the TGT learning model.

The differences in learning outcomes occur

because of differences in the use of learning models

between the experimental class and control class

which lead to differences in learning activities,

responsibilities, and independence that students must

have. High and low learning outcomes can be

influenced by internal and external factors. One of

the internal factors is the independence and sense of

responsibility that individuals have in learning.

These things are in accordance with Slameto's

opinion (2003: 54) the factors that influence learning

outcomes are divided into two, namely internal

factors and external factors. In the experimental

class, the recitation learning model is applied and the

control class is applied to the Teams Games

Tournament (TGT) learning model, each model has

advantages and disadvantages both in terms of

activity and independent feeling and responsibility

to students.

Experimental class namely class XAK 9 has

been applied recitation learning model for 4 learning

meetings. Recitation is a series of teaching and

learning activities by assignments given by teachers

to students. Assignments can be done in the learning

process or when learning is underway or can be

given outside of study hours. Activities like this

make students more active in finding material or

completing tasks given by the teacher both in class

hours and outside of class hours.

Whereas in the control class that is class X AK 8

applied the TGT learning model for 4 learning

meetings. The TGT learning model explains students

to play games with other team members to get scores

for their respective teams. Game preparation can be

arranged in the form of a quiz in the form of

questions related to learning material.

According to Slavin (2001: 166-167), the steps

of the TGT learning model are five stages, namely:

a. Presentation in class

b. Team or group

c. Games or games

d. Tournament

e. Team recognition

Recitation learning involves students to be able

to complete the tasks given by the teacher in groups

or individually. assignments can be done by the way

the teacher assigns assignments to students

regarding the material discussed on that day, then

students work on the assignments that have been

given. Furthermore, to train students 'understanding

of the material presented, the teacher also provides

assignments for students to look for other material

outside of study hours as well as questions to

increase students' understanding.

Whereas in the TGT learning model the teacher

divides students into 6 groups of 5 people in each

group. The teacher gives the task to students to make

5 questions or questions about the material that has

been studied and the representatives of each group

present the questions that have been made, while the

other groups pay attention and answer the questions

posed by the group in a scramble. Teachers can

guide and assess the results of the learning model

conducted.

3.2 Second Hypothesis

For the second hypothesis using the T-test formula,

two independent samples obtained tcount 5,387> t

table 2,074 then Ho was rejected and Ha was

accepted, and the value

Sig. 0,000 < 0,025 then Ho is rejected and

accepts Ha which states that the average accounting

learning outcomes of students who learn using the

recitation learning model are higher compared to

learning that uses the TGT learning model for

students who have high adversity intelligence.

The results of the research show that accounting

learning outcomes of students who have a high level

of adversity intelligence in the experimental class

are higher than the control class. This is evidenced

by the second hypothesis test using the separated

variance T-test formula Students who have a high

level of adversity intelligence (climber) will be more

developed if they use recitation learning models.

With the recitation learning model, students can

learn independently. Students are required to be able

to complete the tasks given by the teacher with a

time limit that is determined through learning

resources or learning material sought by themselves

both from textbooks, the internet, and other learning

resources. In addition, the student must be sensitive

towards the development of science and alertness to

change. This is in accordance with the opinion of

Paul G. Stoltz (2007: 35-36) that someone who has a

high AQ (climber) will contribute the most, Climber

will be willing to take risks, face challenges,

overcome fear, maintain vision, lead and work hard

until the work is finished. They realize their full

potential by learning and correcting mistakes. While

if the student climber uses the TGT learning model,

he will be disturbed by lazy students in the group.

This can lead to differences in learning outcomes for

students who have a high level of adversity

intelligence (climber). Climber students who use the

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recitation learning model will have higher learning

outcomes when compared to students who use the

TGT learning model.

Climber students can obtain higher learning

outcomes because of the tenacious and persistent

attitude he has. Students who belong to the climber

level will not stop at one point, but they will

continue to plan and achieve higher targets. Climber

students are also not easily satisfied with the

learning outcomes they have achieved. Therefore,

climber students always get the best results in the

class.

3.3 Third Hypothesis

Based on the results of the analysis for the third

hypothesis using the T-test formula, two

independent samples obtained tcount 2.452 > t table

2.074 and sig value. 0.023 < 0.025 then Ho is

rejected and accepts Ha so that it can be concluded

that the average accounting learning outcomes

whose learning uses recitation learning models are

lower than learning that uses the TGT learning

model for students who have low adversity

intelligence.

This is in accordance with the testing of the third

hypothesis using the Ha-separated Ha T-test formula

and Ho is rejected, so it can be concluded that there

are differences in accounting learning outcomes of

students who learn using recitation learning models

and TGT on students who have low adversity

intelligence. This is in accordance with the opinion

of Rusman (2012: 221) which states that the

advantages of using the TGT type are as follows.

The advantages of using the TGT cooperative

learning method are as follows.

a. Students develop and use thinking skills and

group collaboration

b. Nurturing positive relationships between students

from different races

c. Contains elements of the game that can teach the

spirit of learning and contain reinforcement.

d. Learning activities with games designed are

expected to enable students to learn more in

addition to fostering responsibility, honesty,

cooperation, healthy competition and learning

involvement.

e. Can guide students to compete in a healthy

academic atmosphere.

f. Can train the courage of students to appear in

public.

The results of this study are also in accordance

with research conducted by Eko Oganda Putra

(2013) entitled "The Influence of TGT Cooperative

Learning Model on Learning Outcomes" which

concluded that reject H0 which means there is an

increase in student learning outcomes in classes

using cooperative learning type models The TGT

with an average pretest of 37.54 increased to a

posttest average of 88.26 with an N-score of 82.37.

Student learning activities have increased with an

average value of learning activities of 78.40%. The

aspect of activity that experienced the highest

increase was the aspect of asking questions that is

equal to 81.30%.

3.4 Fourth Hypothesis

Based on testing for the fourth hypothesis using the

Variant Two Anava Street Analysis formula,

obtained F count 30.689 > F table 4.06 or a

significance value of 0.000 < 0.05 so Ho is rejected

and Ha is accepted, so it can be concluded that there

is an interaction between the learning model with

intelligence adversity owned by students in

accounting subjects.

In accordance with the opinion of Winataputra

(2008: 173) said that in each student essentially has

a difference between one another. Such differences

can result in differences in other activities, such as

creativity, learning styles, and can even make a

difference in terms of student learning achievement.

4 CONCLUSION

Based on data analysis and testing of hypotheses

carried out, the conclusions in this study can be

formulated as follows.

a. There is a difference in the average accounting

learning outcomes of students who learn using

recitation learning models with students who

learn using the Teams Games Tournament (TGT)

learning model. This right can be proven after

testing the hypothesis which states that there is a

second difference in other words, that differences

in student learning outcomes can occur due to the

use of different learning models for experimental

and control classes.

b. The average learning outcomes of students who

learn using recitation learning models are higher

than learning that uses Teams Games

Tournament (TGT) learning model for students

who have high adversity intelligence. This can be

proven after testing the hypothesis which states

the learning outcomes of students who have high

Comparative Study of Accounting Subjects using Recitation and TGT Learning Model by Considering Student Adversity Intelligence

185

adversity intelligence using the recitation

learning model are more effective than Teams

Games Tournament (TGT).

c. The average learning outcomes of students

whose learning uses recitation learning models is

lower than learning that uses Teams Games

Tournament (TGT) learning model for students

who have low adversity intelligence. This can be

proved after testing the hypothesis which states

the learning outcomes of students who have high

adversity intelligence using the Teams Games

Tournament (TGT) learning model are more

effective than recitation.

d. There is an interaction between learning models

with adversity intelligence that students have on

students' understanding or learning outcomes in

accounting subjects. This can be proven after

testing the hypothesis which states there is a joint

effect or joint effect between learning models

with adversity intelligence that students have on

students' understanding or learning outcomes in

accounting subjects.

5 SUGGESTION

Based on the conclusions of the results of the study

the authors suggest.

a. The success of students in learning is determined

by many factors. One of which is factor of using

learning model. For this reason, teachers should

be able to choose and apply learning models that

are in accordance with the material to be

delivered so specific learning objectives can be

achieved well. As an alternative teacher learning

can apply the recitation learning model and

Teams Games Tournament (TGT) in accounting

subjects, so students can get involved well in the

learning process.

b. In the learning process students are expected to

work with other students, so students who have a

high level of adversity intelligence can motivate

students who have low adversity intelligence.

c. It is better if students have low adversity

intelligence in learning can apply the Teams

Games Tournament (TGT) learning model, in

order to get it cooperate with each other.

d. The school should provide full support for the

implementation of the model Learning Recitation

and Teams Games Tournament (TGT) so that the

goal learning can be accomplished.

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Mempengaruhinya. Jakarta : Rineka Cipta

Stoltz, G. Paul. 2000. Adversity Quotient. Jakarta:

Grasindo.

Sugiyono. 2009. Metode Penelitian Bisnis. Bandung:

Alfabeta.

Sugiyono. 2013. Metode Penelitian Pendidikan

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