The Influence of Accounting Module Usage with Scientific Approach Based Towards Students’ Critical Thinking Ability

Abstract

The purpose of this study was to determine the ability of students to think critically about the subject of Adjusting Journal Entry after following the learning using the Accounting Module with a scientific approach and to determine the effect of using the Accounting Module with a scientific approach towards students' critical thinking ability on the subject of Adjusting Journal Entry for year III students in class IIIC Economic Education Program Universitas Swadaya Gunung Jati Cirebon. This study uses the Quasi Experiment method, there are two classes namely a control class and experimental class. The sample method that used was purposive sampling. Based on the results of data analysis of the usage of accounting modules with scientific approach, the results gained from the posttest results on the t-test of two independent samples (T Test Independent Sample) from experimental class and control class resulted that the value of taccount = 5.97, obtained ttable = 2.00. Therefore, it can be concluded that taccount > ttable so H0 is accepted meanwhile H1 is rejected, this means the usage of accounting module with scientific approach influenced student's critical thinking ability. Where the posttest mean of the experimental class was 86.59 and posttest mean of the control class was 72.86. Thus, it concluded that the response of students towards learning by using accounting modules with scientific approach was good, and students' critical thinking skills on Adjusting Journal Entry subject in Basic Financial Accounting II subjects on experimental class was better than the control class.