Implementasi Cooperative Learning dalam Pembelajaran Sistem Akuntansi untuk Meningkatkan Hasil Belajar Mahasiswa Ditinjau dari Prior

Knowledge Mahasiswa
I Ketut Parnata dan I Ketut Suandi Politeknik Negeri Bali Abstract: The study aims at (1) describing the different achievements between students following cooperative learning and conventional learning models, (2) describing the different achievement between students having high prior knowledge and low prior knowledge, and (3) analyzing the interaction effect of learning model and prior knowledge on the learning achievement of accounting system. A quasi experiment was conducted in the third semester of 2006/2007. A two-factor measurement with a factorial version of non-equivalent pretest-posttest control group design was used involving these variables: students achievement, learning model, and prior knowledge. The samples for this research are 54 students of third semester at accounting department. Each treatment decided 13 subjects as analysis unit, therefore total analysis unit are 52 subjects. The study shows that (1) there is a significant deference of achievements between students following cooperative learning and conventional learning models (F=11.273; p<0.05), with higher achievement in students following the cooperative learning model; (2) there is a significant difference of achievements between students having high prior knowledge and low prior knowledge (F=42.557; p<0.05) with higher achievement in students having high prior knowledge; (3) there isnt a significant interaction effect between learning model and prior knowledge in achieving achievement (F=2.717; p>0.05). It is suggested that the cooperative learning model be used as accounting system teaching alternative especially in improving the students achievement. Key words: cooperative learning, prior knowledge, students achievements