Implementasi Model Problem Based Learning sebagai Upaya Meningkatkan Hasil Belajar Akuntansi pada Materi Neraca Lajur Peserta Didik Kelas X AKL SMKS Labor Binaan FKIP Universitas Riau Pekanbaru

Abstract

This study aims to determine the effectiveness of the implementation of the

Problem Based Learning (PBL) learning model in improving the learning outcomes

of class X Accounting and Institutional Finance (AKL) students at SMKS Labor

Fostered by FKIP Universitas Riau Pekanbaru on the Trial Balance material. This

study uses the Classroom Action Research (CAR) method which is implemented

in two cycles, with planning, implementation, observation, and reflection stages in

each cycle. Learning outcome data were collected through assessment and

analyzed quantitatively using the paired samples t-test. The results showed an

increase in the average value from 87.15 in cycle I to 94.07 in cycle II. The paired

samples t-test statistical test produced a significance value (2-tailed) of 0.002

<0.05, which indicates a significant difference between learning outcomes in

cycles I and II. As many as 74.1% of students experienced an increase in value,

while the rest maintained or experienced a slight decrease. In addition, students

showed an active attitude and positive response to the implementation of PBL. In

conclusion, the Problem Based Learning learning model is effective in improving

accounting learning outcomes, while encouraging active involvement and critical

thinking skills of students. Therefore, this model is recommended to be applied in

accounting learning and other subjects.