Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No.

1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

THE IMPLEMENTATION OF NUMBERED HEAD TOGETHER

MODEL TO IMPROVE STUDENTS’ ACCOUNTING LEARNING
ACTIVITY
IMPLEMENTASI MODEL NUMBERED HEAD TOGETHER UNTUK
MENINGKATKAN AKTIVITAS BELAJAR AKUNTANSI SISWA

By :
Frank Aligarh
Accounting Education Department Yogyakarta State University.
[email protected]

Annisa Ratna Sari, M.S.Ed

Lecturer Accounting Education Department Yogyakarta State University

Abstract
This study is categorized as a classroom action research that aims to improve the Accounting
Learning Activities of the students of class XI Accounting 1 SMK N 1 Depok Sleman academic year
2013/ 2014. This study is a collaborative research which is conducted in two cycles using the two
methods of data collection which are observation and questionnaire. The data is first collected and
then analyzed by the analysis of qualitative data through two stages, namely the presenting the data
and drawing the conclusions. Qualitative analysis is then fitted with a descriptive analysis using
quantitative percentage to calculate the score Accounting Learning Activities. Based on the results of
the study, it can be concluded that the implementation of Cooperative Learning Model using
Numbered Head Together type can improve Accounting Learning Activities of the students of Class
XI Accounting Skills Competency SMK N 1 Depok Sleman Academic Year 2013/ 2014. It is
evidenced by an increasing score on Accounting Learning Activities of the students’ of class XI
Accounting 1. It increased from 67.30% in the first cycle to 83.04% in the second cycle. It also shows
that the average score of students’ Accounting Learning Activities in the second cycle has reached the
expectation score, i.e. 75%.

Keywords: Cooperative Learning of NHT type, Activity, Accounting Learning Activity

Abstrak
Penelitian ini merupakan Penelitian Tindakan Kelas yang bertujuan untuk meningkatkan
Aktivitas Belajar Akuntansi siswa kelas XI Akuntansi 1 SMK N 1 Depok Sleman tahun pelajaran
2013/2014. Penelitian ini merupakan penelitian kolaboratif yang dilakukan dalam dua siklus dengan
menggunakan dua metode pengumpulan data yaitu observasi dan angket dimana data yang terkumpul
kemudian dianalisis dengan analisis data kualitatif melalui dua tahap, yaitu penyajian data dan
penarikan kesimpulan. Analisis kualitatif tersebut kemudian dilengkapi dengan analisis deskriptif
dengan menggunakan presentase kuantitatif untuk menghitung skor Aktivitas Belajar Akuntansi.
Berdasarkan hasil penelitian disimpulkan bahwa implementasi Model Pembelajaran Kooperatif tipe
Numbered Head Together dapat meningkatkan Aktivitas Belajar Akuntansi Siswa Kelas XI
Kompetensi Keahlian Akuntansi SMK N 1 Depok Sleman Tahun Pelajaran 2013/2014 dibuktikan
dengan adanya peningkatan skor Aktivitas Belajar Akuntansi kelas XI Ak 1 dari 67,30% pada siklus
pertama dan pada siklus kedua mencapai 83,04%. Hal ini juga menunjukkan bahwa skor rata-rata
Aktivitas Belajar Akuntansi pada siklus 2 sudah melampaui target indikator keberhasilan sebesar
75%.

Kata kunci: Pembelajaran Kooperatif tipe NHT, Aktivitas, Aktivitas Belajar Akuntansi

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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

A. INTRODUCTION process. Learning activities are all

activities undertaken in the process of
The existence of central issues of interaction (teachers and students) in
intelligent, skilled, and qualified people order to achieve the learning objectives.
can be developed by improving the Activities meant here put more emphasis
quality of education. Education becomes on the students, because students’
a pillar of development for a country to be activities in the learning process can
able to compete with the other countries create an active learning situation.
around the world. The global threats and Learning activities consist of
challenges may become a big problem for physical and mental activities (Martinis
a country if it has not been already to face Yamin: 2007). Physical activities are the
them. Therefore the dynamic planning activities in which students are actively
and construction for education are need in involved in moving their bodies, making
order to be able to anticipate the global things, playing or working, not just sitting
challenges. The education which is and listening, seeing, or just being
dynamic toward global changes will passive. While the psychic activities
create an innovation and students’ critical occur when the students’ soul works as
thinking so that the learning output may much as possible or functions more
have good effect both academically and within teaching and learning process.
non academically. According to Dwi Students’ activities in the learning process
Siswoyo (2008:29), education is a are really crucial—that is the ability to
planned effort in the process of coaching understand the acquired knowledge and
and learning for individuals in order to skills to actualize this knowledge must be
thrive and grow becoming people who are accompanied by good student activities.
independent, responsible, creative, One of the learning models which is
knowledgeable, healthy, and moralistic in able to create students’ learning activities
terms of both physical and spiritual. is Cooperative Learning Model.
Students are those who continue to Cooperative learning is an instructional
develop themselves as optimally as model making use of group system so that
possible through the learning activities in students here will learn actively in finding
order to achieve their goals that are problems and solving those problems
appropriate to their development stages, (Wina Sanjaya, 2011:241). One type of
while teachers are those who always this cooperative learning model is
strive for the right situation to allow the Numbered Head Together type. This type
process of experiential learning on is suitable to be applied in Accounting
students by exerting all of learning because it has a structure of learning
resources and using appropriate learning materials that can be discussed.
strategies. Based on the preliminary
An effective learning process will observations conducted by the researcher
enable students becoming active during at grade XI AK 1 SMK Negeri 1 Depok
the learning process. An active learning Yogyakarta, it was found that the learning
can only be done when a teacher has the activities are still low. Basically, the
ability to manage the class by using a teacher has encouraged the students to
variety of models. Teachers who are able ask, answer, or express their opinions.
to apply learning models which are This low learning activity is not due to the
creative, various, and focused more on the lack of students’ understanding regarding
development of students’ activities will to the materials. Meanwhile this is
make students more active in the learning because the students are more likely to

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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

remain silent and not too much dialogue 1. The teaching and learning process is
occurs in the classroom. In case of lack of variation.
understanding the materials, actually the
students have already mastered the 2. The teacher assesses the students’
material but when the question and learning activities based on only
answer section is ongoing, the students whether or not students answer
tend to be hesitant and have lack of questions given by the teacher.
confidence in asking and answering the
teacher. For instance, from 32 students in 3. The instructional media the teacher
the class, there are only 8 students or 25 uses have not maximally improved
% were able to actively ask, answer and students’ learning activities, so that
express opinions to the teacher. The rest the students only read books as the
of mostly 75 % of students are passive in learning resources.
the class.
Based on the problems found, then 4. The students tend to be passive during
there should be a solution regarding to the teaching and learning process.
those problems in order to improve the
learning process that takes place in class 5. The teacher has not used cooperative
XI AK 1 SMK Negeri 1 Depok Sleman learning model especially the
Yogyakarta. The learning solutions are Numbered Head Together type during
expected to be able to provide an the learning process yet.
improvement in the student activities. One
of the learning models that can increase the
students’ activities in the learning process is
C. RESEARCH OBJECTIVE
cooperative learning model. Various types of
cooperative learning include the Numbered This research will be conducted to
Head Together type— this learning model achieve a purpose. The purpose is to
emphasizes more on the student's activities. improve the students’ Accounting
This NHT Model (Numbered Head Together) learning activities through the
is indirectly train students to actively implementation of Cooperative Learning
participate, share information, listen and Model Using Numbered Head Together
speak carefully so that the students are more type on the students of Class XI
productive and active. Accounting 1, SMK Negeri 1 Depok
In accordance with the analysis that has Sleman Yogyakarta Academic Year
been mentioned above, the researcher intends 2013/2014.
to conduct research entitled "The
Implementation of Cooperative Learning
Model Using Numbered Head Together Type D. RESEARCH METHOD
to Improve Students’ Learning Activities at 1. Research Design
Class XI Accounting 1 SMK Negeri 1 Depok
Sleman Yogyakarta Academic Year This research is a classroom action
2013/2014” research in the form of collaboration.
Wijaya Kusumah (2012:9) explains that
classroom action research is a research
B. IDENTIFICATION OF THE conducted by teachers in their own
PROBLEM classes by a way of planning,
implementing, and reflecting actions
From the background explained collaboratively with the aim of
above, it can then be identified several improving their performance as teachers,
problems as follows: so that the students’ learning outcomes

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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

can be improved. In this research, the questionnaire used to obtain data on

researcher and the teacher of the subject students’ Accounting learning activities.
collaboratively carry out the research in By making use of the questionnaire in this
two cycles. study, the Accounting Learning Activity
data can be obtained directly from the
2. Research Place and Time research— in this case are the students.

The research will be conducted in

class XI Accounting 1, SMK Negeri 1
5. Research Instruments
Depok Sleman Yogyakarta which is
located at Jalan Ring Road Utara,
a. Field Notes
Maguwoharjo, Depok, Sleman,
Yogyakarta and will be conducted in
Field notes are the forms used to
Oktober 2013 - Januari 2014. The steps
record the implementation of actions
taken are the preparation, execution and
during the teaching and learning process
reporting steps.
in which has been planned before. In this
3. Research Subject and Object kind of notes, all activities did by the
The subject of this research will be all teacher and students inside the classroom
students of class XI Accounting 1 SMK will be recorded, such as the students’
Negeri 1 Depok Sleman Yogyakarta interaction with their teachers, and the
Academic Year 2013/2014, which students’ interaction with their
definitely 32 students. Meanwhile, the classmates, obstacles that appear during
object of this study is the Students’ the “action” phase, etc. Later on, the
Acounting Learning Activity at grade XI information captured in the field notes
Accounting 1, SMK Negeri 1 Depok can be used by the teacher and researcher
Sleman Yogyakarta Academic Year in doing the “reflection” phase.
2013/2014.
b. Questionaire
4. Data Collection Techniques
a. Observation Questionnaire is an instrument used to
Observation is a data collection find out information or data about the
technique which is carried out by students’ Accounting learning activities.
conducting direct observation toward the The composing process of the
research’s object and systematically questionnaire is based on the framework
recording the things being observed. In as the reference or basis in preparing the
this research, observations are carried out statements.
with the aims of collecting the data on the
students' Accounting learning activities c. Observation Sheets
during the teaching and learning process
by making use of Cooperative Learning Observation sheets consist of two
Model of Numbered Head Together Type. things, i.e. observation guidelines and list
of observation indicators. Observations
b. Questionaire guidelines are required to help observer in
doing the observation. It is a written
According to Sugiyono (2012:199)
guidances that include the indicators that
"questionnaire is a data collection
will be observed and how to assess them.
technique which is done by giving a set of
Based on the indicators which have been
questions or written statements to be
previously set, the aspects observed are:
answered by some respondents". This
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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

Reading the Accounting subject matter, creates some notes on the field
Noting the Accounting subject matter, notes of the implementation of
Conducting group discussions, Doing cooperative learning model of
tasks and exercises given by the teacher, Numbered Head Together type.
Answering some questions given by the d. Reflection
teacher and classmates during the Reflection process is a process
discussion, Responding to classmates’ for assessing the actions the
opinions, Doing quizzes given by the researcher had done toward the
teacher independently. research subject. In this case, the
reflection process is done by
conducting some discussions with
6. Research Procedure the subject teacher regarding the
results of the field notes and
In this research, it will be conducted a observation sheets. Then, after
collaboration between the researcher and reflection process has been done,
the subject teacher. This research will be evaluation of the implementation
conducted in two cycles in which each of the actions will be conducted.
cycle includes four phases: planning, Also, the researcher will draw a
action, observation stage, and reflection conclusion about the identification
stage. The procedures are as follows: of problems that arise during the
1. Cycle I learning process.
a. Planning 2. Cycle II
At this stage, the researcher In this cooperative learning
makes a deal with the teacher of process of Numbered Head
the Accounting subject in class XI Together type, the activities in the
Accounting I SMK Negeri 1 second cycle are almost the same
Depok, Yogyakarta on the as the activities in the first cycle.
materials that will be used in the The difference lies on that
research. Besides, the researcher the actions implemented in the
makes some Lesson Plans which second cycle are the rectified
include cooperative learning model actions based on the reflection
of Numbered Head Together type. phase in cycle I. The second cycle
Finally, the researcher makes the activities aim to improve actions in
observation sheets and previous cycle in order to achieve
questionnaires. the success indicators. In addition,
b. Action the implementation of Numbered
This process is the process of Head Together can increase the
the implementation of the planning activeness and level of
that has been designed. Teachers participation of the students.
implement the actions in the
teaching and learning process using
cooperative learning model of 7. Data Collection Techniques
Numbered Head Together type.
c. Observation a. Descriptive Data Analysis with
The researcher will conduct Quantitative Percentage.
observations while keeping records
and giving scores on the Data obtained from the observations,
observation guidelines of the in the form of rating scale, are
students’ activities. The researcher quantitative data that show the assessment

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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

of the emergence of activities that reflect Accounting learning activities indicators

on Accounting Learning Activities in predetermined. Then, the scores are
accordance with the aspects that have summed and converted to percentage in a
been prepared. Data from the results of way of which the total score is divided by
the observations are then presented in the maximum score and then multiplied by
form of descriptive blurb. 100%. The learning process is successful if
the whole or most (75%) of the students
b. Qualitative Data Analysis are actively engaged both physically and
mentally in the activities (Mulyasa, 2010:
This research uses qualitative analysis 218). The success of the actions is when
techniques which were developed by each indicator set reaches at least 75%.
Miles Huberman used for qualitative
research (Sugiyono, 2010: 338-345). The E. FINDINGS AND DISCUSSION
data analysis techniques of this research
are as follows: The research which has been
1) Data Presentation conducted is consisted of the stages of
What is meant by data planning, action, observation and
presentation in this research is reflection. Observation phase, which is
presenting the data in a simpler one step in the research has gained data
appearance which is in the form of showing the students’ Accounting
narrative exposure, including the Learning Activities using Numbered
chart, flowchart, the relationship Head Together type. In the cycle 1 and
between categories and so on. It is cycle 2 learning process showed some
intended to make it easier to activities that reflect the Accounting
understand the data and make plans Learning Activity x. The two cycles
based on what have been understood. learning processes indicate the percentage
2) Conclusion Withdrawal of activity level that is then compared to
Conclusion withdrawal is the determine the improvement on
process of retrieving the important Accounting Learning Activities. The
part of the organized data that has following table shows the improvement in
been presented. The conclusion is in Accounting learning activities of the
the form of statements to answer the students of class XI Accounting 1 SMK
problem formulation that has been Negeri 1 Depok Yogyakarta Academic
formulated formerly. Year 2013/2014.

8. Indicator of the Success on the Table 1. The Score Comparison of

Actions Accounting Learning Activities Based on
the Observation on the Cycle 1 and Cycle2
Indicators of the success of this
research can be seen through the Scores (%)
Indicators
improvement of the students’ Accounting Cycle 1 Cycle 2
learning activities at class XI Accounting 1 Reading the
Accounting 60,94% 81,25%
SMK Negeri 1 Depok Sleman Yogyakarta
subject matter
during the Accounting teaching and Noting the
learning process takes place. Accounting 75,78% 89,06%
The improvement of the students’ subject matter
Accounting learning activities can be Doing tasks and
calculated based on the assessment of the 67,19% 81,25%
exercises given

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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

Scores (%) In addition to using observations in

Indicators
Cycle 1 Cycle 2 analyzing the activities, some
by the teacher questionnaires were distributed at the end
Conducting of each cycle. In this case, the
64,84% 81,25%
group discussions questionnaires were distributed to students
Answering some every learning process is completed. Here
questions given is the data from the questionnaires:
by the teacher
71,09% 82,03%
and classmates
during the Table 2. The Score Comparison of
discussion Accounting Learning Activities Based on
Responding to the Questionnaires on the Cycle 1 and
classmates’ 60,16% 79,69% Cycle 2
opinions
Doing quizzes Scores (%)
Indicators
given by the Cycle 1 Cycle 2
71,09% 86,72%
teacher Reading the
independently Accounting 63,28% 77,34%
Average Score 67,30% 83,04% subject matter
Source: Primary Data Processed Noting the
Accounting 65,63% 76,56%
Based on the data above it can be subject matter
seen that there is an increase in Doing tasks and
Accounting learning activities level by exercises given 68,17% 76,04%
making use of the Cooperative Learning by the teacher
Model using Numbered Head Together
Conducting group
type from cycle 1 to cycle 2. 75,52% 84,90%
discussions
In addition, the observation data on the
cycle 1 and cycle 2 toward Accounting Answering some
Learning Activities can be presented in the questions given
following graph: by the teacher and 71,88% 79,69%
classmates during
the discussion
Accounting Learning Activities
Responding to
in Cycle 1 dan 2
classmates’
89,06%

86,72%

74,22% 79,17%
82,03%
81,25%

81,25%

81,25%

79,69%

100,00% opinions
Doing quizzes
80,00%
given by the
63,29% 78,13%
60,00% teacher
75,78%
71,09%

71,09%
67,19%

independently
64,84%
60,94%

60,16%

40,00%
20,00% Average Score 67,30% 83,04%
0,00%
1 2 3 4 5 6 7
Based on the data from
Rata-rata 67,30% Rata-rata 83,04% questionnaires above, it can be seen that
there is an increase in Accounting learning
Figure 1. Observation Data Graph on activities level by making use of the
Accounting Learning Activities of Cycle 1 Cooperative Learning Model using
and Cycle 2 Numbered Head Together type from cycle
1 to cycle 2.

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Jurnal Pendidikan Akuntansi Indonesia, Vol. XII, No. 1, Tahun 2014
Frank Aligrah & Annisa Ratna Sari
49 - 57

In addition, the questionnaire data Cooperative learning model using

on the cycle 1 and cycle 2 toward Numbered Head Together can be used by
Accounting Learning Activities can be teachers in relation to their willingness to
presented in the following graph. increase students' learning activities. This
learning model can be applied not only in
learning Managing Debt Cards but also in
Accounting Learning many other learning activities with
adjustments in them.From the research
Activities findings, the teacher should provide the
in Cycle 1 dan 2 opportunity for students to be independent
84,90%

79,69%

79,17%

78,13%
77,34%

76,56%

76,04%

and think of and perform their own

100,00% problem solving so that the students will
90,00%
80,00% be familiar with the thinking. Teacher -
70,00%
60,00% centered learning process will
75,00%

50,00%
74,22%
71,88%
68,17%
65,63%

consequently lead the students tend to be

63,29%
63,28%

40,00%
30,00% less creative and passive.
20,00%
10,00%
0,00%
b. For the Researchers
1 2 3 4 5 6 7

Rata-rata 69,18% Rata-rata 78,99% The researcher needs to be more

careful to plann learning scenario.The
Figure 7. Questionnaire Data Graph on researcher needs to be more careful to
Accounting Learning Activities of Cycle 1 observing students for more detail
and Cycle 2 individual analysis.
F. CONCLUSION AND G. REFERENCES
SUGGESTION
Arikunto, Suharsimi. (2010). Prosedur
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SMK Negeri 1 Depok Yogyakarta Pendidikan, Kemandirian Guru dan
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Aksara
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that there are various types included in it.

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Frank Aligrah & Annisa Ratna Sari
49 - 57

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