International Conference on Global Education V

“Global Education, Common Wealth, and Cultural Diversity”

INFLUENCE OF LECTORA INSPIRE LEARNING MEDIA AGAINST

STUDENT LEARNING OUTCOMES IN ACCOUNTING SUBJECT
ON SMK PAB 2 MEDAN HELVETIA

SRI WULANDARI
Email : wulandarisri573@yahoo.co.id
Graudte Student, Economic Department, State University of Medan

ABSTRACT

This study aims to compare the learning outcomes for basic competence in
jornal entry process before using Lectora Inspire and after using Lectora Inspire
Learning Media class X SMK Accounting Department PAB 2 Medan Helvetia
academic year 2014/2015. Sampling Techniques in this study used total sampling. The
method used was pretest-posttest experimental design. The research instrument used
was the written test consisting of 10 items essay. The results showed that there was the
influence of the use of Media Education Lectora inspire Against Student Learning
Outcomes class X SMK Accounting Department PAB 2 Medan Helvetia academic year
2014/2015.

Keywords : Lectora Inpire, Learning Outcomes, Paired sample t-test

INTRODUCTION
Learning is the process of interaction of learners and the learning resources with
educators and learning resources in a learning environment (Law No . 20 of 2003 ,
Chapter 1 article 1 paragraph 1 (20 ) . The success of the learning process is determined
by the three aspects of the learners (students ) , educators (teachers ) and learning
resources (material learning materials ) , although it cannot be denied that supporting
aspects such as schools , parents and so on also have a role that is not less important , all
these elements must support the learning process .
In the process of teaching and learning there are some basic skills that should be
possessed by the teachers . A lot of effort that can be done to be able to develop a way
of delivery of the material . Among them , namely the regular teachers create their own
media is easy , cheap and attract the attention of students so as to increase the
understanding that ultimately can improve the results of the study . One of the basic
skills are the skills in creating media aides , media intermediary this is not another
instructional media.
Creative learning media use will allow students to learn better and can improve
the appearance of the teacher in accordance with the objectives to be achieved , learning
media used in the form of effective equipment called props. The props used teachers to

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help clarify the subject matter conveyed to the students and prevent the occurrence of
verbalism in students (suryanto 2013 : 107 ).
The use of technology and information on the communication with learning is
already a counter-claim of the times and to be integrated not only on ICT subjects , but
also on the accounting lesson .
Accounting is one part of the branch of social science that is quite unique
because it learned the art in financial record-keeping . Accounting is often regarded as
something difficult , complicated and boring for students . This could happen to the
students of SMK class X new to accounting . The negative presumption against
accounting one of them affected by the improper use of the media in the process of
teaching and learning . Can not be denied that the assumption this will affect students
motivation in learning accounting , both inside and outside of the teaching-learning
hours time .
Based on early observations conducted in schools , researchers found the fact
that the learning of accounting that had effected tend to use the concept of the learning
centered on the teacher , and the teacher also often used a method of learning that is
considered less appropriate . Teachers also rarely use learning media in teaching and
learning activities whereas the school already provides many of the facilities that can be
used as a medium of instruction . Learning accounting presented only as lecture and
question and answer . As a result the student response at a time when the accounting
lesson shows a less good , the number of students that are saturated and bored so that
teaching and learning cannot take place properly . So that this bad impact on student
learning outcomes , low level data indicates there are 31 students from 46 students with
a value below the KKM which can be seen in the table below :
Table 1.1
The Result Value Of Deuteronomy Daily Financial Accounting Students
SMK BM PAB 2 Helvetia Class X AK t. P 2014/2015

No scores Frequency Percentage (%)

1. >75 16 34,1%
2. 75 - 0%
3. <75 31 65,9%
Total 47 students 100%
Source: list of values repeats daily odd semester students t. P 2014/2015 SMK
BM PAB 2 HELVETIA

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International Conference on Global Education V
“Global Education, Common Wealth, and Cultural Diversity”

From the above problem required the existence of an improvement in the system
of teaching used by the teacher . One of the solutions that can be done to address the
problem that has been identified is the use of advances in science and technology
information , because of the very influential towards the preparation and
implementation of the learning strategy . Through the advancement of teachers can use
a variety of communication media are not only intended to simplify and streamline the
learning process , but can also make the process of learning is interesting and one of
them is using lectora inspire media as a medium of instruction.
Lectora inspire media is a medium that can be used to enhance student learning
outcomes . Lectora software is a software that will help preparing the presentation
effectively , professional , and easy . By using lectora media accounting lesson can be
packaged in an interesting moment was presented . So the lesson that had been boring
for accounting students became attracted to learn . One of the media that can be used is
the media computers which contained applications is lectora inspire . A wide variety of
clip art that can be designed in lectora inspire software with regard to subject matter in
order to support student learning outcomes.
Through the medium of lectora inspire students demanded faster in
understanding accounting lesson , because using lectora inspire the teachers can give
an example of a case of a simpler language or provide a picture or video in the form of
transaction occurrence of a company and students that make his journal . Nor can bring
up the issue while the students are working on a study of the case . In this way students
can understand the correct recording of transactions in the journal .
According to Mas'ud (2012 : 1 ) lectora is authoring software a tool for the
development of e-learning content developed by Trivantis Corporation . Its founder was
Timothy D. loudermilk di cincinnti, Ohio , in 1999 .
According to the ICT experts, lectora is an E-Learning Software that is
complete, reliable and suitable for making learning media.
(epinawey.blogspot,com/2014/05/lectora–tool-alternatif-untuk –membuat.html=1)
Background of the research issues that have been raised so issues are
formulated, namely: (i) how does learning results students of SMK PAB 2 MEDAN
HELVETIA class X before using lectora inspire media . (ii) how does learning results
students of SMK PAB 2 MEDAN HELVETIA class X after using lectora inspire
media .

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METHOD

The population in this research is seen in the following table:

Table 3.1
Data Grade X AK SMK PAB 2 Medan Helvetia
Learning year 2014/2015
Class Students Total
Female Male
X 45 student 2 student 47 student
TOTAL 47 Student

Sample techniques used in this research are the total sampling . Thus the number
of samples used in the study was a class X that adds up to as much as 47 students . This
type of research research is quashing experiment or quash experiment . This study used
a class of using a control or comparison class . This is because each student/class has
different characteristics in the level of understanding , so that the class experiments
cannot be compared to a control class of the treatment given is the same , the level of
understanding achieved by students in every class will vary (Sugiyono 2006:84).
The research design used in this research is the design of the circuit of time
(Time Series Design). This is a design feature of the group used cannot be chosen at
random. Before being given treatment, the group was given a pretest to 4 times, with a
view to knowing the stability. The research design is as follows:
O1O2O3O4 X O5O6O7O8

In the design of this group used for research cannot be chosen at random. Before being
given treatment, the Group was given a pretest to 4 times the purpose to find out the
circumstances of clarity and stability of the group before being given the treatment.
When the results of a pretest for 4 times it turns out its value, meaning that the group
situation unstable, unpredictable and inconsistent. After the stability of the State of the
rebel group clearly knowable, then recently was given a treatment. The design of this
research uses only one group only, so it does not require a control group.
Description
a. O1=O2=O3=O4 is the result of pretest action be given prior to the use of the
media learning lectora inspire
b. O5=O6=O7=O8 posttest results is given in the form of actions after the use of the
media learning Lectora inspire

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c. (O5+O6+O7+O8) - (O1+O2+O3+O4)= the magnitude of the influence of media

treatment of lectora inspire learning

The instruments used in this research are subjective-shaped test (essay test) the
model case of a transaction on the service companies with a total of 20 items to the
extent the cognitive level of the application (C3 ) prior to testing the validity and
reliability of the test , once obtained a valid item , 17 out of 17 items of valid matter the
author decides to use the 10 items . The weighting of each test item is set to 1 if it is
answered correctly and 0 if answered incorrectly . To test the validity of tests measuring
instrument used is the Point Biserial Correlation , reliability Test while using the
formula Spearman Brown .
Data analysis techniques include test of normality , test its homogeneity and test
hypotheses . Normality tests using to test Lilliefors test , its homogeneity using F-test
and test hypotheses in doing after all of the data collected using the t-test .

RESULTS
This research was conducted in class X SMK PAB 2 Medan Helvetia , the
population of this study class X of 40 students . As for who becomes the sample of this
research is the entire class X that amount to 40 students using total sampling.
The design in this study using a set of Design time (Time Series Design) group
that are used cannot be chosen at random. In this study researchers conduct three phases
of activity yautu activity early, core activities, and closing activities. In early activity
starts from the introduction of the mengabsen students and started giving pre test to
students. give it some times pre tests on four times, the first meeting of researchers
provide pre tests, the results of a test that students achieve pre KKM 5 students (11%)
with an average value of students 56.14, two researchers at the meeting to give the pre
tests next in pre test to two students who reach the KKM as much as 11 students (23%)
with an average value of 61.06 students –, at the meeting to the three researchers
provide pre tests to three , from pre test students who achieve the KKM only 10 students
(21%) with an average value of 67.06 students, for the next meeting of the researchers
provide a pre test to four from the pre tests given to students who achieved the KKM
more increases in compare pre tests given at the first meeting, kedu, third. Where on a
pre test to the four students who achieve the KKM i.e. as many as 21 people (45%)

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when it is on. Of the four pre test questions given differently on the same material. The
following table recapitulating the fourth value of the pre-wedding tests given to
students.
Table 4.1
The Scor Of The Pre Tests
Class X AK SMK PAB 2 Medan Helvetia

Scor
No Meeting Percentage
> 75 Percentage % < 75
%
1 I 5 11% 42 89%
2 II 11 23% 36 77%
3 III 10 21% 37 79%
4 IV 21 45% 26 55%

Based on the results of the post test given to students after the treatment , then
get the value of the post tests students at the first meeting of students that reach the
KKM as much as 29 students (62%) , the meeting to two students who reach the KKM
as much as 33 students (70%) , the meeting to three students who reach the KKM as
much as 40 students (85%) , while in the meeting to four students who achieve the
KKM as much as 44 people (93%) following is a table , the acquisition value of the
students .
Table 4.1
The Scor Of The Post Tests
Class X AK SMK PAB 2 Medan Helvetia
Scor
Percentage
No Meeting Percentage Percentage Total
> 75 < 75 %
% %
1 I 29 62% 14 38% 47 100%
2 II 33 70% 14 30% 47 100%
3 III 40 85% 7 15% 47 100%
4 IV 44 93% 3 7% 47 100%

Before this research , conducted in advance of the researchers doing the testing
against test is a test of the validity of the tests and test reliability tests . The number of
tests that tested the validity and reliability as much as 20 items . To find the validity of
pre test and post test to point biserial correlation formula is used whereas the reliability
test using the formula KR-20 . With 20 items test for test provided there are 17 valid test

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International Conference on Global Education V
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items and 3 invalid test items and test item 10 was taken as a matter of pretest . As for
the post of 20 test item test item 16 is valid and in select 10 test as a matter in the post
test .
Testing was done with normality test Lielifors (L) on the real extent of α = 0.05
criteria Lcount < Ltable then it says that the data normal.
Table 4.3
Summary Test Normality Pre test
No Xi Fi F kum Zi Z tabel F (Zi) S (Zi) F (Zi) - S ( Zi )
1 48 8 8 -1,576 0,4418 0,0582 0,170213 -0,112012766
2 53 4 12 -1,076 0,3577 0,1423 0,255319 -0,113019149
3 58 12 24 0,577 0,2157 0,7157 0,510638 0,205061702
4 63 5 29 0,077 0,0279 0,5279 0,617021 -0,089121277
5 68 4 33 0,421 0,1628 0,6628 0,702128 -0,03932766
6 73 12 45 0,921 0,3212 0,8212 0,95745 -0,136246809
7 78 2 47 1,4205 0,4222 0,9222 1 -0,0778

From the above calculation obtained the data for the value of the learning results
of pre test 𝐿𝑐𝑜𝑢𝑛𝑡 = −0,2761 at the standard of real 𝛼 = 0,05 and 𝑛 = 47 − 1 = 46 ,
retrieved 𝐿𝑡𝑎𝑏𝑙𝑒 = 0,886 , so retrieved 𝐿𝑐𝑜𝑢𝑛𝑡 < 𝐿𝑡𝑎𝑏𝑙𝑒 (−0,136 < 0,886) so it can be
inferred that the Pre Test normal distribution.
Table 4.4
Summary Test Normality Post test
NO Xi Fi Fkum Zi Z tabel F (Zi) S (Zi ) F (Zi) - S (Zi)
1 60 1 1 -2,61 0,4955 0,0045 0,02128 -0,016776596
2 65 3 4 -2 0,4772 0,0228 0,08511 -0,062306383
3 70 4 8 -1,4086 0,4192 0,0808 0,17021 -0,089412766
4 75 8 16 -0,807 0,2881 0,2119 0,34043 -0,128525532
5 80 12 28 -0,206 0,0793 0,4207 0,59574 -0,175044681
6 85 8 36 0,39 0,1517 0,6517 0,76596 -0,114257447
7 90 11 47 0,995 0,3389 0,8389 1 -0,1611

From the above calculation obtained the data for the value of the learning results
of pre test 𝐿𝑐𝑜𝑢𝑛𝑡 = 0,5248 at the standard of real 𝛼 = 0,05 and 𝑛 = 47 − 1 = 46 ,
retrieved 𝐿𝑡𝑎𝑏𝑙𝑒 = 0,886 so retrieved 𝐿𝑐𝑜𝑢𝑛𝑡 < 𝐿𝑡𝑎𝑏𝑙𝑒 (0,175 < 0,886), so it can be
inferred that the Post Test normal distribution.
With dk = n – 1 then 47– 1 = 46, to numerator 46 dan dk denominat 46 real
significant levels α = 0,05 is 1,65. If the price of Fcount compared to Ftable acquired

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Fcount< Ftable ( 1,4< 1,78 ) it can be concluded that the data Pre test and Post test which
tested subjects for students of class X Ak is homogeneous.
Hypothesis test is performed using a test t. From the results of a calculation
𝑡𝑐𝑜𝑢𝑛𝑡 = 14,68 After comparing with the value ”t”. 𝑑𝑘 = 𝑛 − 1 = 47 − 1 = 46 real
significant levels α = 0,05 retrieved 𝑡𝑡𝑎𝑏𝑙𝑒 = 1,688 and it turns out 𝑡𝑐𝑜𝑢𝑛𝑡 >
𝑡𝑡𝑒𝑏𝑙𝑒 ( 14,68 > 1,688) so 𝐻0 rejected and 𝐻𝑎 accepted.
So the conclusion is : " there are media influence learning Lectora inspires
against the results of the study of accounting students class X SMK PAB 2 Medan
Helvetia " .

CONCLUSIONS AND SUGGESTION

Conclusions
Based on the data analysis and discussion of the results of the study can then put
forward conclusions as follows:
1. The learning media use lectora inspire very influential towards the results of the
study of accounting students class X SMK PAB 2 MEDAN HELVETIA, where
before using lectora inspire student learning media tend to be monotonous in
learning accounting and after in use tools be mediums of instruction, there is an
increased visible against the results of the study of accounting students.
2. From the results of the evaluation can be seen there is an increase in student
learning outcomes from the four times face to face after being given preferential
treatment in the form of learning media, it can be concluded that there is an
influence of the learning media use lectora inspire towards learning outcomes
class X Ak SMK PAB 2 MEDAN HELVETIA.
Suggestion
Based on the results and conclusions do researchers, then researchers have some
advice:
1. The results of a study using Lectora media inspire higher compared to before
using Lectora media Inspire. Therefore, Lectora media inspire can be used as
one of the media study accounting at that school.
2. To further researchers who wish to use learning media lectora inspire in
increasing motivation and learning activities of students are advised to pay
attention to and understand the software media learning to be more detailed,

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International Conference on Global Education V
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explanation and is accompanied by pictures of the surrounding material, as well

as designing tutorials to make it more attractive, so that students are more
motivated to understand material that is given.

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(epinawey.blogspot,com/2014/05/lectora–tool-alternatif untukmembuat.html=1)diakses
pada tanggal 25 februari 2015

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