Kesan Pelaksanaan Pembelajaran Berasaskan Masalah Terhadap Pemikiran Kritis Pelajar Tingkatan Empat Dalam Mata Pelajaran Prinsip Perakaunan

The Effect of Problem Based Learning (PBL) Towards Form Four Students’ Critical Thinking Skills in Principles of Accounting Subject

Authors

  • Siti Faridah Shafii Sekolah Menengah Kebangsaan Senai, Johor, Malaysia
  • Hartini Jaafar Faculty of Management & Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim, Perak, Malaysia

DOI:

https://doi.org/10.37134/mrj.vol7.15.2018

Keywords:

Problem-based learning (PBL), critical thinking, Watson-Glaser critical thinking test., Principles of Accounting, quasi-experimental design

Abstract

This study aimed to identify the effect of problem-based learning (PBL) towards students’ critical thinking skills in Principles of Accounting subject. Quantitative approach with quasi-experimental design is utilised and the sample consisted of 31 students for the treatment group and 34 students for the control group. The instruments employed include PBL stimulation set for Financial Statement (Sole Proprietorship) topic and Watson-Glaser critical thinking test. Descriptive and inferential analysis technique were used to analyse the data. Descriptive analysis was used to assess the level of critical thinking, while inferential analysis which involved a t-test analysis was used to explain the differences between the chosen variables. The findings showed an increase in the level of critical thinking for both groups with a significantly higher increase for the treatment group compared to the control group. It can be concluded that PBL has improved students’ critical thinking skills. The study implicated that PBL can enhance teaching and learning effectiveness of Principles of Accounting subject and can be used as an alternative to existing learning method.

Kajian ini bertujuan mengenalpasti kesan pembelajaran berasaskan masalah (PBM) terhadap pemikiran kritis pelajar dalam mata pelajaran Prinsip Perakaunan. Pendekatan kuantitatif digunakan dengan reka bentuk kuasi eksperimen dan sampel terdiri daripada 31 orang pelajar kumpulan eksperimen dan 34 orang pelajar kumpulan kawalan. Instrumen digunakan iaitu set rangsangan PBM bagi tajuk Penyata Kewangan (milikan tunggal) dan ujian pemikiran kritis Watson-Glaser. Data dianalisis menggunakan kaedah analisis deskriptif dan inferensi. Analisis deskriptif menjelaskan tahap pemikiran kritis pelajar, manakala analisis inferensi pula melibatkan ujian-t yang menerangkan perbezaan bagi pemboleh ubah kajian. Dapatan kajian menunjukkan terdapat peningkatan tahap pemikiran kritis pada kedua-dua kumpulan dengan kumpulan eksperimen memperoleh peningkatan pencapaian yang lebih tinggi berbanding kumpulan kawalan secara signifikan. Kesimpulannya, kajian ini menunjukkan bahawa PBM dapat meningkatkan pemikiran kritis pelajar. Implikasi kajian menunjukkan kaedah PBM dapat meningkatkan keberkesanan pengajaran dan pembelajaran Prinsip Perakaunan serta boleh dijadikan sebagai alternatif kepada pembelajaran sedia ada.

Downloads

Download data is not yet available.

References

Abd Ghafar Mahmud (2011). Haluan kerja pendidikan merealisasikan agenda transformasi negara. Selangor: Cetak Cepat Sdn. Bhd

Aizat Md Nasir. (2016). Kesan penggunaan kartun melalui persekitaran pembelajaran maya terhadap prestasi, motivasi dan interaksi sosial dalam kalangan pelajar Ekonomi Asas. (Tesis Sarjana). Universiti Pendidikan Sultan Idris

Alias Masek & Sulaiman Yamin. (2011). The effect of problem based learning on critical thinking ability: A theoretical and empirical review. Journal of International Review of Social Sciences and Humanities, Vol.2 (1), 215-221

Camp, J. M.,& Schnader, A.L. (2010). Using debate to enhance critical thinking in the Accounting classroom: The Sarbanes-Oxley Act and U.S. Tax Policy. Issues in Accounting Education, 25 (4), 655 – 675

Che Ku Hisam Che Ku Kasim. (2014). Accounting Education Change: Improving the Quality of Accounting Graduates. Journal of Applied Environmental and Biological Sciences, 4 (6S), 1-7

Duch, B. J., Groh, S. E., & Allen, D. E. (2001). The power of problem-based learning: A practical "how to" for teaching undergraduate courses in any discipline. Sterling, VA: Stylus Publishing Hansen, J. (2006). Using problem based learning in accounting. Journal of Education for Business, 81 (4), 221-224

Haslina Kamaruddin. (2011). Pengetahuan dan amalan pengajaran pemikiran kritis dan persepsi pensyarah perakaunan di kolej matrikulasi. (Tesis Sarjana). Universiti Pendidikan Sultan Idris

He, H., Craig, R., &Wen, J. (2013). Developing Critical Thinking Skills and Effective Cooperative International Accounting Degree Programs In China. Asian Review Of Accounting, 21(2), 144-159

Hee Pit Kuan. (2014). Sumbangan input - persekitaran terhadap pencapaian dalam mata pelajaran Prinsip Perakaunan di Pantai Barat Sabah. (Tesis Sarjana). Universiti Pendidikan Sultan Idris

Hsu,C.H., Yen, S.H., & Lai, W.H. (2016). The effect of problem-based learning on learning outcomes of accounting students. Asian Journal of Finance and Accounting, 8 (2), 135 - 154

Jamaludin Ramli & Naswa Jusoh. (2011). Sikap, konsep kendiri, motivasi dan lokus kawalan dengan pencapaian akademik pelajar. Journal of Educational Psychology & Counseling, Vol. 4, 1

Karr, S. S. (2009). Critical thinking: a critical strategy for financial executives. Financial Executive, 58-61

Kementerian Pelajaran Malaysia. (2013). Pelan Pembangunan Pendidikan Malaysia 2013-2025: Pendidikan prasekolah hingga lepasan menengah. Putrajaya, Kuala Lumpur: KPM. ISBN 978-983-3444-53-3

Kiplie Amit. (2014). Kesan pelaksanaan pembelajaran berasaskan masalah terhadap kemahiran pemikiran kritikal, kemahiran komunikasi lisan dan pencapaian pelajar dalam mata pelajaran Pengajian Am. (Tesis Phd). Universiti Utara Malaysia

Lembaga Peperiksaan Malaysia. (2014). Kupasan Mutu Jawapan Prinsip Akaun SPM 2014

Marra, R., Jonassen, D., H., Palmer, B., & Luft, S. (2014). Why problem-based learning works: Theoretical foundations. Journal on Excellence in College Teaching, 25, 221-238

Mohd Kamal. (2005). Meningkatkan kefahaman pelajar melalui pengajaran 7-E: Satu pengalaman dalammata pelajaran pendidikan perakaunan. Jabatan Penyelidikan dan Pembangunan Profesionalisme, MaktabPerguruan Kuala Terengganu.

Mohd Nazir Mohd Zabit. (2010). Problem-Based Learning on Students’ Critical Thinking Skills in Teaching Business Education in Malaysia: A Literature Review. American Journal of Business Education, 3 (6), 19-32

Nilholm, C., & Alm, B. (2010). An inclusive classroom? A case of inclusiveness, teacher strategies, and children’s experiences. European Journal of Special Needs Education, Vol. 25(3)

Mohamad Azmi Nias Ahmad, Nik Zam Nik Wan & Syed Iskandar Zulkarnain Syad Idris. (2010). Pandangan pelajar terhadap mata pelajaran prinsip Perakaunan di DaerahMaran, Pahang. Prosiding Konferensi Akademik

Moriza Fikri, Wan Mustaffa Wan Yusoff, Ahmad Zia UI-Saufie. (2017). Penggunaan Prosedur “Smart Accounting’ Di Kalangan Pelajar-pelajar Politeknik: Satu Kajian Kes. Advanced Journal of Technical and Vocational Education, Vol (1), 301-308

Nor Haslina Hashim, Aeslina Abdul Kadir, Azra Munirah Mat Daud, Radin Maya Saphira Radin Mohamed & Mohd Baharudin Ridzuan. (2007). Implementation of problem-based learning (PBL) in solid and hazardous waste management for civil engineering undergraduates at Kolej Universiti Teknologi Tun Hussein Onn. Seminar on Problem-based Learning, 1-12

Nor Ratna Masrom. (2005). Kertas Kerja Pembentangan “Problem Solving Skill in ICT and Multimedia Application”

Paul, B. R. W.,& Elder, L. (2007). Critical thinking competency standards. Standards, principles, performance, indicators, and outcomes with a critical thinking master rubric. Dicapai daripada
www.criticalthinking.org

Peterman, M. D. (2012). Implications of constructivist pedagogy in teacher education: A comparison of problem-based learning vs. non-problem-based learning in teacher education programs. (Tesis Sarjana). Tennessee State University

Rich, A.,& Cascini, K. (2006). The impact of a simulation exercise in the Intermediate Financial Accounting course. The Journal of College Teaching and Learning, 3 (1), 77 - 90

Richter, A. (2006). Intertemporal consistency of predictors of student performance: evidence from a Business Administration Program. Journal of Education for Business. 82(2), 88-93.

Rudd, R. D. (2007). Defining Critical Thinking. Technique, 82(7), 46-49

Saadiah Baharom & Balachandran, P. (2013). Problem-based learning: A process for acquisition of learning and generic skills. PBL Across Cultures

Sabariah Juremi. (2003). Kesan Penggunaan Kaedah Pembelajaran Berasaskan Masalah terhadap Kemahiran Pemikiran Kritis, Proses Sains dan Pencapaian Biologi. (Tesis Phd). Universiti Sains Malaysia

Sarimah Kamrin & Shaharom Noordin. (2008). Tahap Penguasaan Kemahiran Pemikiran Kritis Pelajar Sains Tingkatan Empat di Daerah Kulai Merentas Etnik. Seminar Kebangsaan Pendidikan Sains dan Matematik, (pp. 1-14). Johor: Persatuan Pendidikan Sains dan Matematik Johor

Silva, P., Santos, R.,& Viera, I. (2007). Accounting education in an action based learning environment dalam EABR (Business and ETL teaching). Conference Proceedings, Venice

Siti Azian Azrol Nasoha Bujang (2013). Pembinaan modul pembelajaran berasaskan masalah (PBM BIO-Score) dan kesannya terhadap pencapaian dan pemikiran kritis pelajar. (Tesis Sarjana). Universiti Pendidikan Sultan Idris

Springer, C. W., & Borthick, A. F. (2007). Improving permance in accounting: Evidnce for insisting on cognitive conflict task. Issues in Accounting Education, Vol. 22 (1), 1-19

Tempone, I., Kavanagh, M., Segal, N., Hancock, P., Howieson, B. & Kent, J. (2012). Desirable generic attributes for accounting graduates into the twenty-first century. The views of employers. Accounting Research Journal, Vol. 25 (1), 41-55

Thompson, F.,& Washington H., L. (2015). Critical thinking skills and teaching accounting: a comparative. Journal of Finance and Accountancy Volume 19, March

Wygal, D.E., & Stout, D. E. (2015). Shining a light on effective teaching best practices: Survey findings from award-winning accounting educators. Issues in Accounting Education, 30(3), 173-205

Zuaini Ishak, Nor Aziah Abdul Manaf, & Rosliza Mat Zin. (2008). Faktor penentuprestasi pelajar matrikulasi dalam subjek perakaunan. Malaysian Journal ofLearning & Instruction, 5, 99–115

Zurainu Mat Jasin & Abdull Sukor Shaari. (2012). Keberkesanan Model Konstruktivisme Lima Fasa Needham dalam Pengajaran Komsas Bahasa Melayu. Jurnal Pendidikan Bahasa Melayu, 2(1), 79-92

Downloads

Published

2018-12-26

How to Cite

Shafii, S. F., & Jaafar, H. (2018). Kesan Pelaksanaan Pembelajaran Berasaskan Masalah Terhadap Pemikiran Kritis Pelajar Tingkatan Empat Dalam Mata Pelajaran Prinsip Perakaunan: The Effect of Problem Based Learning (PBL) Towards Form Four Students’ Critical Thinking Skills in Principles of Accounting Subject. Management Research Journal, 7, 175–187. https://doi.org/10.37134/mrj.vol7.15.2018