The purpose of this study was to find out the problems of online learning faced by students and lecturers in the learning process. The Covid-19 Pandemic period has had an impact on learning changes, which usually take place in person or faceto-face, now learning is done only from home through online learning. But on the other hand, the readiness of learning activities at home with online learning has problems from a technical and nontechnical perspective. The method used in this research is descriptive qualitative with data collection techniques in the form of literature studies, documentation and questionnaires. learning process, students' difficulties in understanding the material being taught so that students are passive and cause the quality of each individual's task is not good and less than optimal.
Penelitian ini bertujuan untuk meningkatkan kualitas pembelajaran dengan mengembangkan pembelajaran Analisa laporan keuangan dengan model Scoffolding, dengan model scoffolding ini mahasiswa dituntut untuk dapat beraktivitas, dalam mengerjakan persoalan analisis laporan keuangan dengan bantuan dan bimbingan dari dosen, pada awalnya dan kemudian secara perlahan-lahan mahasiswa tersebut akan mandiri dan bertanggung jawab terhadap tugas maupun persoalan akuntansi. Persoalan tersebut diawali dengan rendahnya hasil belajar analisa laporan keuangan hal tersebut disebabkan karena mahasiswa kurang memahami konsep akuntansi, dan merasa kurang bersemangat dalam menyelesaikan tugas-tugas yang diberikan, selain hal tersebut selama ini pembelajaran hanya berdasarkan target kurikulum. Penelitian ini menggunakan metode tindakan kelas yaitu suatu metode yang melakukan penerapan pembelajaran dikelas mulai dari perencanaan, pelaksanaan tindakan, Observasi dan melakukan refleksi. Dalam hal ini peneliti mencoba penerapan langsung terhadap pembelajaran yang akan dilakukan dengan mengunakan model pembelajaran Scoffolding. Dengan objek penelitian adalah mahasiswa semester tujuh yang mengambil mata kuliah Analisa laporan keuangan, berjumlah 40 orang mahasiswa. Instrumen yang digunakan adalah dalam bentuk lembar observasi, yang berisi indikator pengamatan yang berhubungan dengan aktivitas mahasiswa, dengan teknik analisis Deskriptip. berdasarkan hasil analisis yang dilakukan kepada 40 orang masiswa yang mencapai diatas kategori tinggi sebanyak 80% dan nilai ratarata kelas 81, artinya ada peningkatan hasil belajar dengan menggunakan model pembelajaran Scoffolding.
The purpose of this study was to determine the effect of the Jerold E. Kemp learning model on student learning outcomes in the Financial Management course in the Accounting Education Study Program, FKIP UMSU, Academic Year 2019/2020. The problem in this study is the low learning outcomes of students in Semester 6 in class A in the morning, amounting to 25 students who were sampled with the sampling technique using nonprobability sampling with a class type consisting of one class or total sampling. The research instrument used was a test, which first tested the validity of the questionnaire and its reliability. This study used the Liliefors test to determine the normality of the learning outcome data and the F test to determine the homogeneity of the data. Based on the results of data analysis, it is known that the results of the calculation of the hypothesis test tcount = 2.34. Furthermore, the results of tcount is compared with a significant level of a = 0.05 with dk = n-2 = 38 obtained ttable = 2.06866 if tcount> ttable then H_a is accepted, meaning that that there is a significant influence of Jerold E. Kemp's learning model on student learning outcomes in the Financial Management course.
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