Pengaruh Model Pembelajaran Direct Instruction Dengan Metode Simulasi Terhadap Hasil Belajar Akuntansi Perpajakan Siswa Kelas XI SMK Negeri 1 Bandung

Abstract

This research was conducted at SMK Negeri 1 Bandung, with the aim of knowing whether there was an increase in student learning outcomes after applying the direct instruction learning model with the simulation method in tax accounting subjects. The method used in this research is Quasi Experiment with Post Test Only Control Group Design. Data collection techniques for student learning outcomes were obtained by giving a description test, while the samples in this study were students of class XI Accounting and Finance Institutions 1 and 2 at SMK Negeri 1 Bandung. Data analysis techniques use the homogeneity test, normality test, and for hypothesis testing use the t-test. Based on the results of testing the hypothesis using the t-test, showed that 𝑡𝑠_{𝑡𝑎𝑡𝑖𝑐𝑡𝑖𝑐} value is 3.500 and the 𝑡_{𝑡𝑎𝑏𝑙𝑒} value with α = 0.05 is 1.995. Because the test results obtained 𝑡𝑠𝑡𝑎𝑡𝑖𝑠𝑡𝑖𝑐 > 𝑡𝑡𝑎𝑏𝑙𝑒, the learning outcomes of students who apply the direct instruction learning model with the simulation method are higher than the learning outcomes of students who do not apply the direct instruction learning model with the simulation method. Given these differences, it can be concluded that the direct instruction learning model with the simulation method has an effect on improving student learning outcomes in the subject of Tax Accounting.