APPLICATION OF MATHEMATICAL-BASED ACCOUNTING METHODS WITH THE JIGSAW COOPERATIVE APPROACH

Abstract

The purpose of this study is to provide refresher in the teaching and learning process by using one of the cooperative learning models by applying the mathematical-based accounting learning method with the jigsaw approach in the hope that it can improve the learning outcomes of accounting students in the Introduction to Accounting I. This research is a classroom action research (PTK) using two cycles of action, with each cycle consisting of 4 stages, namely: the stages of planning, implementation, observation and reflection. The technique of collecting data uses observation, learning outcomes tests and documentation. Data analysis techniques Data analysis techniques used in this study are descriptive, with the stages of research carried out are making observations, analyzing the tests given, drawing conclusions. The results of this study are an increase in student learning outcomes by using the accounting method with a jigsaw approach in the Introduction to Accounting I courses both in increasing learning activeness and student learning values.