Development of Taxation Teaching Materials with Problem Solving Approach to Improve Student Learning Outcomes in Unimed Economic Faculty

OK Sofyan Hidayat, Muhammad Ridha Habibi Z.

2018

Abstract

In this case the government through KEMENRISTEKDIKTI establishes a college curriculum based on IQF. The IQF is a statement of the quality of Indonesian human resources whose classification of qualifications is based on the level of ability stated in the formulation of learning outcomes. To support the above, this is where the role of the lecturer is to facilitate the improvement of student competencies through the development of teaching materials, learning models, assignments whose completion process is specifically designed by students so that students have hardskill and soft skills. Specifically, the objectives of this research are 1) To find out whether the taxation teaching materials in the tax subject in KDBK are developed in accordance with the latest tax regulations. 2) To implement and foster lecturers in improving the quality of taxation learning through the use of taxation teaching materials with a tax problem solving approach in KDBK at the Faculty of Economics, Medan State University. 3) Become a training facility for lecturers to publish their research results in scientific journals, both locally and nationally accredited and textbooks (ISBN). This study was designed with a research and development approach with the following stages of activities: 1) Pre Development 2) Development of instructional materials and learning strategies 3) Review and product testing 4) Test the effectiveness and application of learning strategies and teaching materials. The subjects of this study were students of business education programs who took taxation courses. Data analysis in this research and development uses quantitative descriptive analysis. All collected data were analyzed by descriptive statistical techniques which were quantitatively separated by categories to sharpen the assessment in drawing conclusions. Data analysis in this research and development is explained in three, namely a) data analysis from practitioners and experts / experts, b) data analysis when product trials, and c) analysis of experimental test data using Gain scores. N-gain testing is done to determine the improvement of learning outcomes between before and after learning. The results of the study show that taxation teaching materials as development products are "feasible and quite feasible / attractive / motivated" improving student learning outcomes shown by the results of scores of 91.67%, 85.71%, and 87.5%. The use of teaching material products shows an increase in student learning outcomes, which is indicated by the difference in the mean pre-test score and post-test small group is 2.5 and the large group is 2.76. This means that the use of instructional materials as a result of development can increase student scores by 25% and 27.6%.

Paper Citation

in Harvard Style

Hidayat O. and Habibi Z. M. (2018). Development of Taxation Teaching Materials with Problem Solving Approach to Improve Student Learning Outcomes in Unimed Economic Faculty.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 250-257. DOI: 10.5220/0009495502500257

in Bibtex Style

@conference{unicees18,
author={OK Sofyan Hidayat and Muhammad Ridha Habibi Z.},
title={Development of Taxation Teaching Materials with Problem Solving Approach to Improve Student Learning Outcomes in Unimed Economic Faculty},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={250-257},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009495502500257},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Development of Taxation Teaching Materials with Problem Solving Approach to Improve Student Learning Outcomes in Unimed Economic Faculty
SN - 978-989-758-432-9
AU - Hidayat O.
AU - Habibi Z. M.
PY - 2018
SP - 250
EP - 257
DO - 10.5220/0009495502500257