The Implementation of Scientific Approach in Financial Accounting Learning and Its Effects on Students’ Higher-Order Thinking Skills  

Oleh:

Saptono, L.

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Cakrawala pendidikan vol. 35 no. 2 (Jun. 2016), page 235-243.
Topik: scientific approach; higher-order thinking skills; vocational school of business
Fulltext: 8258-24161-her-PB.pdf (1.17MB)

Isi artikel

The goal of the research istwofold, i.e.to investigate the impacts of the implementation of scientific approach in financial accounting learning on vocational schools of business (SMK) students; and to reveal the effects of the application of such scientific approachin financial accounting learning particularly atthe business and management program on students with higher-order thinking skills. This research is descriptive. The population wasclass XI students taking business and management program, finance program, and accounting program in Special Region of Yogyakarta that have taken bank reconciliation subject. Using purposive sampling, data were collected through questionnaires and tests. The data were then analyzed using descriptive statistic and Spearman correlation. The findings show that: 1) the implementation of scientific approach in financial accounting learning to SMK students taking business and management program and finance program is very good (mean = 29.73); 2) there is a positive correlation between the implementation of scientific approach in financial accounting learning andstudents’ higher-order thinking skills (Spearman’s rho (rs) = 0.135; sig. (2-tailed) = 0.000 < a = 0.05).

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