EVALUASI PEMBELAJARAN PENDEKATAN SAINTIFIK PADA MATA

PELAJARAN AKUNTANSI DASAR DI SEKOLAH MENENGAH KEJURUAN

“XYZ” TAHUN AJARAN 2019/2020

EVALUATION OF SCIENTIFIC APPROACH LEARNING IN INTRODUCTION TO

ACCOUNTING GRADE 10 AT “XYZ” VOCATIONAL HIGH SCHOOL ACADEMIC
YEAR of 2019/2020

Chandra Bagus Dwi Wardana

chandra.bagus2016@student.uny.ac.id

Isroah
isroah@uny.ac.id

Abstrak

Penelitian ini bertujuan untuk mendeskripsikan: 1) Informasi Tentang Pembelajaran

Pendekatan Saintifik pada Mata Pelajaran Akuntansi Dasar Kelas 10 di SMK “XYZ” Tahun
Ajaran 2019/2020, dan 2) Informasi Terkait Langkah-langkah Pembelajaran dengan
Pendekatan Saintifik yang Meliputi Mengamati, Menanya, Mengasosiasi, Mencoba, dan
Menemukan Jejaring pada Mata Pelajaran Akuntansi Dasar Kelas 10 di SMK “XYZ” Tahun
Ajaran 2019/2020.
Penelitian ini adalah penelitian evaluasi kualitatif dengan Model Evaluasi Goal Free
Evaluation. Pengambilan data dilakukan dengan cara wawancara, dan dokumentasi. Data
diuji keabsahannya menggunakan triangulasi data. Analisis data menggunakan Miles dan
Huberman. Langkah dari analisis tersebut dimulai dengan pengumpulan data, kemudian
pengembunan data, lalu langkah selanjutnya adalah verifikasi dan kesimpulan, dan langkah
terakhir adalah presentasi data.
Hasil penelitian yang didapatkan adalah: 1) a) Metode pembelajaran yang diterapkan
oleh guru kepada peserta didik sudah sesuai dengan kondisi dan situasi peserta didik, b)
Sumber daya manusia dari sisi guru sudah memiliki bekal untuk menerapkan pembelajaran
pendekatan saintifik akan tetapi dari sisi peserta didik mengalami kendala jika pembelajaran
pendekatan saintifik diterapkan, c) Fasilitas pendukung untuk pembelajaran pendekatan
saintifik masih minim, 2) Belum seluruh langkah-langkah dalam pembelajaran pendekatan
saintifik dapat diaplikasikan untuk peserta didik karena keterbatasan kemampuan
penerimaan peserta didik.

Kata Kunci: Evaluasi Pembelajaran, Pendekatan Saintifik, Akuntansi Dasar

Abstract

This research aims to describe: 1) Information on Learning Scientific Approach in

Grade 10 Introduction to Accounting Subjects at SMK “XYZ” Academic Year 2019/2020,
and 2) Information Regarding Learning Steps with a Scientific Approach which includes
observing, questioning, associating, reasoning, and networking in Grade 10 Introduction to
Accounting Subjects at SMK “XYZ” for the 2019/2020 Academic Year.
This research is a qualitative evaluation research with a Goal Free Evaluation Model.
Data were collected by means of interviews and documentation. The validity of the data was
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tested using data triangulation. Data analysis used was Miles and Huberman. The step of the
analysis started by collecting data, then data condensation, the next step is verification and
conclusion and the last step is data presentation.
The results obtained are: 1) a.) The learning methods applied by the teacher to students
are in accordance with the conditions and situations of students, b.) Human resources from the
teacher's side already have the provisions to implement learning the scientific approach, but
from the point of view of students, it has constraints if the scientific approach learning is
applied, c.) Supporting facilities for learning the scientific approach are still minimal, 2) Not
all steps in the scientific approach learning can be applied to students because of limited
acceptance abilities learners.

Keywords: Learning Evaluation, Scientific Approach, Introduction to Accounting

INTRODUCTION functioned as a media to achieve the goal

In the 21st century, students face various
risks and uncertainties in line with the
rapid development of the environment,
such as technology, science, economy, and
socio-culture, so that students are required
to learn more and be proactive so that they
have adequate knowledge and skills /
expertise. . Students today are in a world
that is more complex than ever before. The
situation is increasingly complex and
requires adequate knowledge and skills, it
is not widely realized that it is very
important to optimize student initiative in
learning
Curriculum is a learning and training
reference in the activity of learning and
training. So the development of the
curriculum occurs the philosophical,
psychological, science-technology and
cultural consideration. Basic education
philosophy would analyse the function of
curriculum deeply then it finds the
substance of an education curriculum.
Curriculum is a field that directly affect to
the education result. Curriculum could be
also as a guidance in teaching application
to any kind and levels of education.
The changing of the curriculum showed by
the differences of one or more of the
curriculum components between different
period caused by intentional effort.
Changing the curriculum means change the
human that is teacher, education
stakeholder, student. So it also called as
social change.
The learning application applied to the
2013 Curriculum uses a scientific
approach. This approach is different from
the learning approach in the previous
curriculum. The teacher will take learning
steps according to the scientific approach.
The implementation of learning in schools
has changed according to changes and
regulations issued by the government, in
this case the Ministry of Education and
Culture. This change has an impact on the
mindset of teachers in preparing teacher
administration, such as the preparation of a
Learning Implementation Plan (RPP).
Teachers are still carried away by the

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mindset of the previous regulations so that
they require adjustments for teachers.
From the learning process of Exploration,
Elaboration, and Confirmation, it is refined
into Scientific Learning, which basically
consists of observing, questioning,
associating, experimenting and
communicating or networking.
The 2013 curriculum emphasizes the
importance of balance in attitudes,
knowledge and skills competencies.
Through competency attitudes, knowledge,
and skills that are interrelated with the
objectives of learning outcomes will
produce productive, innovative, and
creative students.
Given the increasing number of learning
strategies that have been pursued to
improve the quality of education. One of
them is the scientific approach as in the
previous explanation, this learning has
been going on for some time, this scientific
approach is a program that is in the 2013
curriculum. Where every school that uses
the 2013 curriculum must apply a scientific
approach. So that every educator, also
must be able to apply the scientific
approach in accordance with applicable
regulations.
Limited resources for the implementation
of the scientific approach, so that its
application is still not in accordance with
the stages in the scientific approach. Based
on the experience of several observations,
it turns out that it is not easy for educators
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to adapt in applying a scientific approach.
So that some educators apply the scientific
approach to learning combined with
previous learning models.
Based on several interviews with teachers
of Introduction to Accounting subjects, the
implementation of the 2013 curriculum in
learning is considered quite complicated
and different from the previous curriculum.
Given that there are students who have
limitations in understanding the material,
so the teacher feels the need to provide a
complete explanation of the whole
material. While learning with this model
students are required to be independent and
creative.
Based on the results of interviews with
teachers who teach Introduction to
Accounting subjects, educators are still in
the old paradigm and apply teacher-
centered learning. Some of the obstacles
through the information of the teacher
teaching Introduction to Accounting
subjects include: the limited resources of
students in following the scientific
approach learning as well as limited time
in carrying out scientific learning steps.
One of the schools that has implemented
the 2013 curriculum is SMK “XYZ”.
Vocational High School (SMK) is one of
the vocational education institutions that
have the task of preparing its students by
providing knowledge and skills to be able
to work by competencies and expertise
programs, having high adaptability and
competitiveness to enter the workforce. concepts, laws or principles. The scientific
SMK “XYZ” has various expertise approach is intended to provide
programs such as Office Automation and understanding to students in recognizing,
Governance, Online Business and understanding various materials using a
Marketing, Software Engineering, scientific approach, that information can
Accounting and so on. Among them, the come from anywhere and at any time does
expertise program that is expected to not depend on direct information from the
produce graduates who are ready to work teacher. Therefore, the learning conditions
is in the field of Accounting. The existing that are expected to be created are directed
accounting subjects are expected to at encouraging students to find out from
encourage students to have skills that are various sources through observation, and
ready to compete and have broad thinking. not just being told.
To produce the expected graduates, the According to Daryanto (2014:51) learning
educational process in schools is required with a scientific approach is a learning
to encourage students to be actively process designed in such a way that
involved in learning activities. learners actively construct concepts, laws
Based on the background described, the or principles through the stages of
researcher wants to reveal more about the observing (to identify or find problems),
Implementation of Scientific Approach formulate problems, propose or formulate
Learning in Grade 10 Introduction to hypotheses, collect data by various
Accounting Subjects at SMK “XYZ” for techniques, analyze data, draw conclusions
the 2019/2020 Academic Year. and communicate "discovered" concepts,
LITERATURE REVIEW laws or principles. Learning a scientific
Definition of Scientific Approach approach to learning involves process
Learning skills such as observing, classifying,
According to Hosnan (2014: 34), scientific measuring, predicting, explaining, and
approach learning is a learning process concluding.
designed in such a way that students Sani (2014: 5) explains that the scientific
actively construct concepts, laws or approach is closely related to the scientific
principles through the stages of observing method. Scientific methods generally
(to identify or find problems), formulate involve observations or observations
problems, propose or formulate needed to formulate hypotheses or collect
hypotheses, collect data with various data. This scientific method is generally
techniques, analyze data, draw conclusions based on the exposure of data obtained
and communicate the "discovered" through observation or experiment.
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Therefore, experimental activities can be things need to be considered in the program
replaced with activities to obtain is how the program works by identifying the
information from various sources. appearances happened both positive things
Definition of Curriculum and negative things (Arikunto, 2009:41)
According to Depdikbud (2003: 6) The Place and Time of Research
curriculum is a set of plans and This research conducted in SMK “XYZ”.
arrangements regarding the objectives, The research period from October, 23th
content, and learning materials and 2020 to November, 30th 2020.
methods used as guidelines for Data Collecting Technique
implementing learning activities to achieve In this research, researcher find the
specific educational goals. information through the interview and
RESEARCH METHODS documentation. The interview involves the
Research Design teacher and ten students to find more
This research uses a qualitative evaluation information about scientific approach
research, which using Goal Free Evaluation learning. The documentation is the
because the researcher wanted to carrying out Learning Implementation Plan (RPP) is the
the application of scientific approach learning information to compared by the
in Introduction to Accounting without pay information from interview.
attention to the program objectives. Data Analysis
Evaluation according to Arikunto & Jabar Data analysis process was carried out in
(2004: 7) is an effort to determine the level several steps starting from data collection,
of performance of a policy carefully by data condensation, data presentation,
knowing the effectiveness of each conclusion, and verification. This is in line
component. Policies that have been with Miles and Huberman (1984) in
decided upon by decision makers may not Sugiyono (2018:132-143) states that
be properly realized by the spirit of the qualitative data analysis needs to be carried
policy. To find out how far and which parts out interactively and continuously until the
of the goals have been achieved, and which required data becomes saturated so that
parts have not been achieved and what are research can be completed. Data collection
the causes, it is necessary to evaluate the can be done by making interviews and
program. Without evaluation, program documentation. Data condensation can be
success and failure cannot be known. Goal done by developing data without having to
Free Evaluation is the model that carry out reduce such as data reduction. Presentation
the program evaluation not necessary pay of data is to present research results in
attention to the program objectives. The various forms, from narrative to visual.
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Finally, the conclusion and verification is
to draw research results that are still
provisional or that are already considered
consistent.
FINDINGS AND DISCUSSION
Description of Research Results
1. Learning Activities of Scientific
Approach in Introduction to Accounting
Subjects Grade 10
a) Scientific Approach Learning Method in
Introduction to Accounting Subjects for
Grade 10 SMK “XYZ”
From the teacher’s information, scientific
learning approach is carried out by
discussing, asking, and answering
questions, and searching for literature and
information. The teacher also organizes
learning activities outside the classroom
such as library and laboratories. Student
prefer an explanation accompanied by
example.
From the students’ information, some of
the students don’t know scientific learning
is. As they see, the teacher explained the
material by writing the material on the
board and describing the explanation in
the book so the students can understand.
Students are open to ask to teacher.
b) Human Resource in the Scientific
Approach Learning Process
From the teacher’s information, the
teacher has been prepared through
trainings organized by the education
department office and school. After the
teacher participated in the training, the
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teacher socialized the results of the
training. The teacher adjusts the
application of scientific learning with the
acceptance of the student.
From the students’ information,
sometimes they have difficulties
understanding the material. On other
occasion, the material quite easy to
understand. It depends to the material
presented by the teacher.
c) Learning Facilities and Learning Media at
SMK “XYZ”
From the teacher’s information, the
teacher uses printed books additional
modules to explain the material to
students. The blackboard is the main
facility in explaining the material to the
student. On some occasions, the teacher
uses LCD to show the explanation
through video and power point.
From the students’ information, teacher is
more dominant using printed books and
modules in learning activities. Sometime
teacher uses the LCD to deliver power
point or display videos.
d) Implementation of Scientific Approach in
Introduction to Accounting Subjects at
SMK “XYZ”
From the teacher’s information, the
teacher tries to encourage the scientific
approach learning, but if all the aspects of
scientific approach learning applied the
students can’t understand the material.
Interactive classroom has been tried to
encourage by the teacher by asking the
 students about the material. Scientific
approach learning is a good program but
the limited acceptance of the student is an
obstacle. Time constraints are also an
obstacle because the teacher should
deliver the material in a target time.
From the students’ information, in
general the implementation of learning
is carried out with the teacher requiring
students to borrow printed books from
the library as a guide for students in
learning Introduction to Accounting.
The teacher provides an explanation
through working on the steps of a
general journal, ledger, and etc. the
blackboard and students are asked to
take notes. After the teacher provides an
explanation, students are welcome to
ask questions or if students do not ask
the teacher will ask to test whether the
students understand the teacher's
explanation. After that students are
asked to do assignments to test students'
understanding.
Discussion
1. Learning Activities of Scientific
Approach in Introduction to Accounting
Subject Grade 10
Referring to the explanation above,
teacher of Introduction to Accounting has
made optimal efforts to organize learning
activities with a scientific approach by
existing resources and facilities. Teacher
modification and creativity in carrying out
learning activities allows students to
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understand the material being taught.
a) Scientific Approach Learning Method in
Introduction to Accounting Subjects for
Grade 10 SMK “XYZ”
Based on Permendikbud no 103 of 2014
concerning Learning in Primary and
Secondary Education in article 2, it is
stated that the learning method is a
method or technique used by educators
to handle learning activities which
include lectures, question-and-answer,
discussion.
Teacher has optimized the
implementation of the learning method
in order to comply with government
regulations. However, the lecture and
question and answer methods are more
likely to be applied in learning activities
due to limited resources and time.
b) Human Resources in the Scientific
Approach Learning Process
The element of human resources in
learning the scientific approach has been
well prepared from the teacher's side.
The Institute for Quality Assurance for
Education in Central Java and
Vocational High School Education is
quite good at preparing teachers for
learning the scientific approach.
However, in terms of varied and limited
human resources, teachers with their
creative power must be able to manage
differences in student characteristics and
formulate the best teaching methods so
 that students are able to understand the made a Learning Implementation
material being taught. Plan in accordance with the
c) Learning Facilities and Learning provisions of Permendikbud Number
Media at SMK “XYZ” 103 of 2014. The teacher has written:
For now, the facilities available in 1) school identity,subject/theme,
schools for learning the scientific class/semester and time allocation, 2)
approach are still minimal and need core competence, basic competence,
development. Newly available and competency achievement
standard facilities such as blackboard indicators, 3) learning materials, 4)
and LCD that can be used to move preliminary activities, core activities,
from place to place. Each class does and closing activities, 5) assessments,
not yet have an LCD to support and 6) media, tools, materials, and
learning activities. Internet access is learning resources. In practice, the
also still limited at several points in teacher adapts to the situation and
schools. It would be nice if internet conditions that occur such as school
access in schools was expanded so activities that are held at any time or
that it could be used by students. The the conditions of the students
number of books used as a reference themselves.
source is limited so that it is used In practice, educators must
interchangeably with other classes. It understand that each student has their
would be better if the book is the own character. In this context,
same as the number of students so learning activities need to be
there is no need to wait for other designed so that each student can
students to return the book. develop their potential optimally.
d) Implementation of Scientific Therefore, it is very important that
Approach Learning in Introduction to teachers have competence in
Accounting Subjects at SMK “XYZ” planning learning, namely by
A teacher in learning must be formulating strategies that are
oriented towards learning goals. To effective in their application in
achieve these goals, the teacher will increasing the learning motivation of
automatically make plans containing students. The learning methods used
strategies and methods to achieve such as lectures, questions and
these goals. answers, and discussions need to be
In making the Learning developed again so that students can
Implementation Plan, the teacher has construct understanding. The use of
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 technology, information and
communication also need to be
improved so that students get used to
it.
CONCLUSION AND SUGGESTION
Conclusion
Based on the result research and discussion
the following conclusion can be drawn :
1. Learning method, human resources, and
supporting facilities are some points of
concern in this research,
a) The learning methods applied by the
teacher to students are in accordance
with the conditions and situations of the
students and the variations in the use of
the lecture, question-and-answer,
discussion methods have been used.
b) Human resources from the teacher's
side already have provisions to apply
the scientific approach to learning, but
from the students' side, they have
constraints if the scientific approach
learning is applied.
c) Supporting facilities for learning
the scientific approach is still less.
Newly available standard facilities
such as blackboard and LCD.
2. Not all aspects of the scientific
approach to learning can be applied to
students due to the limited acceptance
of students. The implementation of
scientific learning in the aspect of
observing and questioning has met.
Student initiatives still need to be
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encouraged by the teacher. The use of
technology, information and
communication to support scientific
approach learning has been attempted
by the teacher.
Suggestions
Based on the result research and
discussion, the following suggestion can be
presented are as follows :
1. Suggestion for Teacher
a) Prepare and arrange the learning steps
systematically so the learning process
using the scientific approach carried out
optimally.
b) Increasing the ability of teachers in
learning strategies that include: use of
media, learning methods, and learning
approaches.
c) Learning activities should be designed
according to the needs of students so
that they can encourage the
implementation of active, effective, and
fun learning.
d) The use of learning methods that are not
only memorizing but understanding the
material so that the independence of
students is obtained through solving
problems independently and fostering
student initiative in understanding the
material.
2. Suggestions for Students
a) Increase the active participation in
Introducation to Accounting subject, so
the knowledge and abilties of student
can increase.
b) At the understanding development insight into Introduction to Accounting
stage, student can independently search subject.
for information through the use of
books or the internet to find learning
resources that can add knowledge and

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