PENGEMBANGAN MODEL ASSESSMENT AS LEARNING PEMBELAJARAN AKUNTANSI DI SMK
Authors: Sudiyanto Sudiyanto , Kartowagiran Badrun , Muhyadi Muhyadi 
Published: February 2019

Tujuan penelitian ini adalah mengembangkan model assessment as learning (model-AaL) untuk meningkatkan kompetensi siswa pada pembelajaran akuntansi di SMK. Pengembangan model asesmen ini mengadaptasi model pengembangan Hopkin & Clark, yang terdiri atas dua tahap, yaitu: (1) tahap penelitian, dan (2) tahap pengembangan. Tahap penelitian meliputi: penelitian pendahuluan, studi hasil penelitian, analisis komponen model, penyusunan prototipe model. Tahap pengembangan meliputi: validasi model oleh pakar dan praktisi, melatih guru menggunakan model, uji coba model terbatas dan diperluas disertai evaluasi. Subjek penelitian adalah guru akuntansi dan siswa kelas X kompetensi keahlian akuntansi SMK. Teknik pengumpulan data menggunakan wawancara, kuesioner, pengamatan, dan tes. Teknik analisis data menggunakan pendekatan kualitatif dengan teknik analisis deskriptif dan pendekatan kuantitatif dengan teknik analisis perkembangan (repeated measures analysis) dan paired samples t-test. Hasil penelitian menunjukkan, bahwa: (1) ada enam komponen yang harus ada pada Model-AaL untuk meningkatkan kompetensi akuntansi siswa pada pembelajaran akuntansi di SMK, yaitu: tujuan, tugas terstruktur, asesmen diri, asesmen teman sejawat, pengamatan aktivitas siswa, dan umpan balik; dan (2) model-AaL efektif dapat meningkatkan kompetensi akuntansi siswa pada pembelajaran akuntansi di SMK, dengan nilai p (Sig) < α (0,05). Kata kunci: model-AaL, kompetensi siswa, dan pembelajaran akuntansi  DEVELOPING A MODEL OF “ASSESSMENT AS LEARNING OF ACCOUNTING LEARNING” AT VOCATIONAL HIGH SCHOOLS Abstract The objective of this study is to develop model of assessment as learning (model-AaL) to improve the students’ competencies in the Accounting learning at Vocational High Schools. It adapted the model claimed by Hopkin & Clark, consisting of two phases, namely: (1) research and (2) development. The former included preliminary research, study of the research results, analysis of the model components, and the arrangement of model prototype. The latter, comprised model validation by experts and practitioners, teacher training for using the model, limited and extended model experimentations accompanied with evaluation. The subjects of the research were the Accounting teachers and the students in Grade X of the Accounting Expertise Program of Vocational High Schools. The data of the research were gathered through in-depth interview, questionnaire, observation, and test. They were then analyzed by using the qualitative approach with the descriptive analysis technique and the quantitative approach with the analysis techniques of repeated measures analysis and paired samples t-test. The results of the research show that: (1) the model-AaL consists of six components, namely: objective, structured task, self-assessment, peer assessment, observation on student’s activities, and feedback; and (2) the model-AaL can effectively improve the students’ competencies in Accounting learning at Vocational High Schools, with a value of p (Sig) < α (0.05). Keywords: model-AaL, students’ competencies, accounting learning