CHART MEDIA IN IMPROVING THE USE OF MEDIA IN IMPROVING SKILLS CHART Utilization arrange ACCOUNTING FIRM OF PAPER WORK STUDENT SERVICES CLASS XI IPS I

CHART MEDIA IN IMPROVING THE USE OF MEDIA IN IMPROVING SKILLS CHART Utilization arrange ACCOUNTING FIRM OF PAPER WORK STUDENT SERVICES CLASS XI IPS I SMA NEG. 2 BANTAENG

Zaenuddin Kabai

Abstract: This action research study aims to overcome the difficulties in Preparing students services company working paper on accounting subjects SMA Negeri 2 Bantaeng. Research conducted class XI IPS SMA Negeri 2 Bantaeng. Solution taken is to use the media cart in an attempt to improve students' skills in Preparing working papers accounting services firm. The study concluded that the use of media in learning accounting charts can enhance students' skills in Preparing the working paper service companies. From cycle 1 to cycle 2 shows that accounting students' learning outcomes have increased significantly. Keywords: Utilization of the media charts, results of learning, service companies working paper. Zaenuddin Kabai, Neg.02 Bantaeng.081342537529 high school teacher.

Especially in clumps IPS, economic subjects / accounting are the subjects of his role towards the development of intelligent life for one learning needs urgency. So that is a reasonable if it is always the spotlight. Because the accounting needed to learn good understanding of the concepts, and skills in Preparing, and counting. particularly good worksheets and corporate services firm trade. For the end point of the recording process is the reporting stage. Importance of working papers (balance row) even if only as a tool but a very significant impact on the preparation of financial statements. In fact, it was virtually without the author's financial statements, will experience obstacles. Therefore, increasing students' skills in Preparing the working paper is a very major. For class XI students majoring in IPS high school. As well as their civic stock plunged, especially if he as a businessman. Or when stepping on higher education. Despite the fact students' ability to arrange paperwork was still experiencing difficulties. As a result the maximum value difficult to translate into a reality. It is caused by the one side because of the limited time available, the other side of the media / learning tool not in accordance with the subject. Therefore the use of media in enhancing the ability of accounting students' chart in learning the subject services company working paper is one determinant of success learning. It is based on the background of the problem The problem is; Does the media use charts can improve students' skills in Preparing the working paper service companies. This study aims to enhance students' work in skills Preparing the paper companies through the use of media services chart. The results of this study is expected to be useful (1) for teachers, as inputs to improve the students' skills in working paper company develop services using a simple medium, (2) for students can be easily expected to understand, control procedures in preparation service company working paper. (3) for the school will provide significant contribution in improving the quality of learning. (4) as a reference material for the next researcher. Media Learning according Arsyad (2007), Kosasih (2007) study of the media, everything that used to deliver messages and can stimulate the mind, can generate excitement, interest, and will thus always motivated students to excel, have a high Dedication, Optimism , and dynamic. The benefit of the media can Facilitate the chart is a good way of learning to students, as well as how to teach teachers. Also easy to make, the price is not too expensive, and easily obtained materials. especially easy to understand because it describes as pokus learning: discussion paper started from the steps up to the image column and working paper estimates the content contained therein. In this way the media use charts can accelerate the process of achieving, arrests, and mastery of working papers preparation. In such circumstances students will definitely be motivated to; (1) achieve optimal results, always go to pursue accounting lessons, get good grades, Completing the task - the task of accounting. (2) increase knowledge through reading material related to accounting. (3) The Emergence of self-confidence and satisfaction of students. Paper work is often called a balance sheet or strip (workshit), a list of columns the remaining balance, adjusting journal verse, and financial reports are made to present the overall accounting data needed by the end of each accounting period. (Christianto .2007). To Facilitate the preparation of financial statements at the end of each accounting period (Ritonga .2007) then after the paper is made, the nominal accounts that have closed the accounts could be reopened in the accounting period is similar for next expressions.Hal Soemarso ( 1993) Balance column is a tool for Facilitate the preparation of financial statements, make adjustments in the general ledger and closing the income estimates (estimated nominal). Hence the paper's main function is to work as a tool and Facilitate the preparation of financial statements Stages of Development Working Paper Company Services Stelah data will be adjusted end of period; (1) prepare paperwork as needed, then transfer the balance of the ledger account balances keneraca working paper, (2) move the paragraph into a column adjustment adjustment journal papers. (3) adjust by adding or reducing balance each - each account balance on the balance sheet in accordance with paragraph journals relevant adjustments to the accounts, (4) move your account balance is adjusted balance on the balance of the income statement at the way of nominal accounts (income and expenses), and rows for the account balance in real (assets, liabilities, and capital), (5) determine the retained earnings / net loss on the income statement columns. Company obtained a net profit if the credit side is greater than the debit side of the lane and the income statement net loss otherwise transfer then retained earnings / net loss to the balance point. Balance net profit will be transferred to the credit side of the balance sheet so that it reflected that the increase of capital gains. While the balance of net loss to be transferred to the debit side of a balance sheet losses that reduce capital pertandah. (6) If the rows - rows at the paperwork has been added and each row has the same size, then close the paper. Media utilization chart in Working Paper Formulation Chart according to media use Kosasih 2007. In Preparing the paper work can be done trading company with multiple methods (lectures, demonstrations, questions and answers, and assignments) through the following procedures: (1) initial activity, consisting of an explanation of learning activities, and to find out apresepsi experience / skills of students through the questions and answers. (2) core activity consists of teacher explanation about the material written in the media charts, students read each description and a description of the material that has been carefully written to the media charts, read the support that had been prepared, working on the preparation preparation procedure worksheets trading company which exercises have been provided with media support chart is available, and matches the results of his work with the answer key has been prepared by the teacher. (3) cover activities, teachers with students to make conclusions from the material that has been studied, and then continued with the final test to measure students' skills in Preparing the working paper trading company. Based from the above description then needs to be done by the teacher are: (1) overcome the possible limitations of the perception of emphasis so that students stuck in the eye sensory perception, (2) avoid excessive variations in writing that resulted in less effective learning activities, (3) adjust the size of the large room, and the number of students (4) at the time of attempted chart displays the media not to move, (5) to avoid the same numbers because too many students resulting confusing Tendency , (6) directing attention to each post and then add a few direct questions related to writing appointed, (7) write the questions - questions and answers in addition to pictures, but covered with paper. Then give each student the opportunity to test his own truth. In relation to the upgrading of skills worksheets Media arrange chart, according to Aisyad (2007), one of the many media shelf. Generally used to Convey a message or imformasi in class learning process, but it was easily opened again when needed. Media is the most simple, and accessible primary materials Cartons wide, and very profitable for such visual images Journal information chart adjustments, the adjustment procedure. Also column drawing paper, paper filling procedure events, especially the transfer of data from the journal kekolom ajusmen adjustments on paper. Neither filling column after adjusting the balance until the balance of profit and loss column and the balance sheet. General Princip chart according to media use Kosasih (2007); (1) the media should contain the things that are realistic and used carefully, because if it is very detailed with a Realism that is very difficult to be processed and studied often distract students to observe What should be noted (2) the contents of the media serves to illustrate the differences between each other in a working paper, (3) the color of the writing should be used to draw attention and Distinguished its components. Hypothesis The hypothesis of the problem; Utilization chart in the media can enhance learning accounting develop the skills worksheets accounting services firm in the class XII IPS 1 NEG high school students. 2 Bantaeng school year second semester of 2007 / 2008. Research Methodology Setting Research For more focused orientation and common perception in this study, the author felt the need to explain the type and location of research. (1) type of research is qualitative research with the class-action approach (PTK). Arkunto (2006) on the characteristics of TOD, namely; problems raised are problems faced by teachers in the classroom, the action (action) specific to improve teaching and learning process class, must show a change towards improvement in a positive way. (2) research conducted in class XI IPS 2 Bantaeng Senior High School South Sulawesi Province. TOD is implemented only in class XI IPS 1 semester of 2007/2008 academic year, (3) variable in this study is the motivation to study and learn the results of using the media to the subject chart worksheets services company. (4). Operational definition: the first; use of media in learning charts to improve learning outcomes accounting, second; motivation is a willingness from both inside and outside to learn that there is a process towards improving learning outcomes. Third study is the result of the acquisition value of learning in each subject from each subject that is realized with the letter or number value. Fourth; media as a tool that Convey or express the message so that Learners can be meaningful messages that increase the maximum learning. Fifth; Improving skills is the work done by teachers with systematic steps in the learning process towards achieving the target of competence for students. Subject Research The subject of this research is the class XI IPS second semester students of SMAN 1. 02 Bantaeng numbering 41 people. Given the limitations of time and the cost in this study did not use the entire class, but only choose (one) class, or about 41orang students as research subjects. Class XI IPS 1. chosen because both the level of academic ability or social background of students is very heterogeneous life Source Data Qualitative research as the main instrument of this study is the researchers themselves. (1) The results of observation, written documents, the learning process and learning outcomes. (2) The results of the interview is to obtain the data format or obtain clarification from the teacher about the data that are considered not yet clear. (3) student worksheet (LKS) is a special format to work on exercises, assessment in practice (such as adjustments to the data recording into the journal and posting adjustments to the columns on a worksheet ajustman services company). Class Action Research Procedure Research data collection procedures by (1). Studies class XI IPS Introduction 1. (2). Planning collaborative action (3). Implementation of collaborative action is required. (4) observation, evaluation, and (5) reflection. Implementation of the action is the application phase of the plan of action. At this stage, teachers and researchers carrying out the learning process in class XI IPS 1 SMA Negeri 2 Bantaeng. Implementation of colaborative through the first cycle lasted two meetings or face to face while the second cycle of 3 (three) meetings. Every time a meeting with 2 x 45 minutes. These activities in accordance with schedules or no specific timing. The first meeting to establish a working group strategy, especially regarding the recording of data into the journal adjustments adjustments, as well as posting on the paper to column adjustmen services company working with some examples relevant to daily life for students. Learning at the meeting 1 (one) cycle begins with the attendance of students, then the formation of a group consisting of 4 to 5 people per group. Furthermore; (1) write writes dipapan subject, (2) to explain briefly the events of paper being finalized accounting services firm, (3) share data LKS adjustments each group to work on together. The second meeting of this cycle of learning is focused on casting the work in the media group to chart. Proceed with the presentation of results of work with the media group work chart. Other groups were given the opportunity to do work responding. for research groups and colaborative joined together in guiding students as well as to comment on the work group. In addition to Motivating teachers to reflect and comment on the learning processes that have been implemented. Then the evaluation of students' work as a whole. Assessment not only by teachers, but also involves the students themselves to express their opinions about the learning process. Assessment of learning outcomes in the first cycle as a representation of action in this study consisted of the assessment process and assessment results. Assessment process are: (1) teachers observe closely the process of group formation, (2) Observing teachers in group work activities to solve problems BLM, (3) teachers observe students' creativity in work groups in the media charts, (4) teachers observe about ongoing discussion at the time of delivery of the work of another group (peer assessment). Individual work by giving constructive notes on the advantages and Disadvantages of students' work. All the students work on a note given to the students returned as porto folio assessment. Learning at the first meeting of the second cycle of activity is undertaken to revise, add or Completing the learning constraints. After that further action to apresepsi variations student motivation and sense of Optimism is increasing. Then proceed with (1) confirmation that the group had been formed in the first cycle, (2) write dipapan written teaching materials; services company working paper (3) describe briefly the subject of which will be the focus of the meeting, (4 ) working groups through student worksheet (LKS). Eksitensi researchers and every activity Colaboration always act as a monitoring, a motivator, as well as a commentator. After that, give each group the opportunity to submit a reflection on the course of learning activities that have been implemented. The second meeting on the second cycle. The focus of activities to serving the work of the group, the teacher motivates the members of the group responsible for Presenters for the truth of his group's work. Besides, teachers stimulate other groups to assess and correct the work group Presenters, as well as giving a score based on instructions received from teachers and researchers. next for each group were given an opportunity to submit conclusions teaching materials. Idealism is always positive in the group implanted. Which in turn casting and publishing the results of group work really well as maximum participation. Overall evaluation of activities at the third meeting of the second cycle is still using the assessment process and assessment results. Assessment process; (1) careful observation of the course learning by using pieces of the observation, (2) observations during group work, especially when casting into the group's work charts the media, (3) observations at the time of the individual give other kementar group work (peer assessment) (4) observations of the active students in class discussions (5) observations of the inter-group discussion activities. Assessment results do porto folio. Teacher corrects every good work of individual work or group work by providing constructive note and returned to each student as an assessment of porto folio. (4). Observations (observation) Implementation of actions and observations took place simultaneously, as a characteristic of collaborative research, as well as a teacher researcher IPS accounting class XII. Also as a writer by selecting TOD as this time approaches. Because researchers and teachers of accounting subjects as mutually kelaborator switch roles for the accuracy of data acquisition. Observer Observing and taking notes carefully as the discussion after the action is completed at each meeting. Observations carried out continuously since the action in one cycle to the next cycle. The results of observations of each cycle made for consideration at the next cycle of reflection. Therefore any observations to be discussed with kelaborator subsequent action plans can be more meaningful, (5). Reflection; held every end of the cycle. On this occasion, researchers with collaborators to discuss the discussion; analysis of outcome measures that have been defined, compliance with implementation of action plans, including the findings - other findings are unexpected, to conclude the cycle of actions that have been implemented, and develop action plans for the next cycle. (6). Evaluation: To determine quantitatively how far the success of the learning outcomes of each cycle, then any final meeting of each evaluation cycle for the implementation of learning can be known whether or not there was improvement by using the media charts. Techniques and Data Collection Tools 1. Data collection techniques Through the cycle - the cycle, the data collection technique used observation, interviews, and student worksheet (LKS). Observational techniques with these steps: (1) observation of the activities towards increasing motivation and understanding of the importance of skills develop services company working paper, (2) observation of students' desire for knowledge and procedures for the preparation of working papers properly service companies , (3) observations of activity in determining who represents the group in the delivery of group work through the media charts, (4) observations of group discussions during the preparation service company working paper, (5) observation of the preparation activities of the journal adjustments, and estimates that require additional estimates, (6) observations of the activities at the post from the journal into the column ajustman adjustments.
Implementation of observations carried out based on action steps stage. The order of learning at each step, observations of some of the activities; (1) at the time of discussion about the determination of accounting services firm characteristics, (2) discussion about fundamental differences with the general ledger journal adjustments, (3) column preparation worksheets, (4) post adjustment journals into ajustman column (5) complete service company working paper, (6) Examined the results of group work, (7) casting and publishing the results of group work through the media charts.
Interview techniques for students and teachers .. class is directed to complete the interview observation data, requested a response students and teachers at every stage of the learning activities of working groups akuntansi.at step in Completing worksheets. The interviews were focused on student feedback about; (1) apreception and motivation, frequently asked questions about the terms of service companies working paper, (2) understanding of the importance of skills develop services company working paper, (3) the writing of the name of an existing service companies in the District Bantaeng, (4) making an estimate by the name of one of the companies mentioned services. Interviews focused on: (1) feedback on the work of other groups, (2) revise their own work with a tutor group and researchers, (3) write back the results of revision.
Study the documentation of teacher lesson plans, student work and Examining results. Assignments are Salasatu data collection techniques of learning about the implementation of accounting, except that the delivery of student work by using the media charts. To assess the extent of students' skills for the preparation of working papers service companies. Assignment starts from the discovery phase of the special features of the service company working paper, presentation, assignment technique using a sheet instruments consist of: (1) student worksheet (LKS.1) of the journal adjustment estimates require adjustment, journal post adjustment into ajustman column, Completing the balance is adjusted on the balance sheet of paper with ten-column work. (2) LKS 2. fulfilled working paper from the balance sheet is adjusted to balance the income statement and balance sheet. (3) LKS 3. services company working papers, journal adjustment estimates require adjustment, posting journals into ajustman column adjustments, Completing a ten column worksheet. 2. Data collection tool In order for the conduct of TOD is not too difficult for both researchers, kelaborator, terteliti subject is required in the form of data collection tools, students' worksheets (BLM) and the sheet about the evaluation, observation sheets. Also for the sake of completeness of data observations, ask students and teachers feedback at each stage of accounting learning, group work at the resolution BLMs, and frequently asked questions about the notion of accounting services company, writing the names of existing companies in the services area, interview. Research Data Validity Researchers and check each other kelaborator / judge then decides whether or not the validity of the data collection tool in the study so that what exists kelaborasi in the research process. other than that by using various data sources to improve the quality of research; data from teachers, the data from the students themselves both in and outside the learning process. Followed by a joint collaborators discussed. Data Analysis Techniques of data analysis according to Miller & Herman in aqib (2006) used the flow model, data reduction, data presentation, and verifikasi.Tahapan-stage inference and data analysis can occur simultaneously and repeatedly during and after the action research studies conducted. Descriptive statistics to describe the results of the evaluation. Then to find the motivation to learn, as well as good student active in the process able to premises outside the learning process see the accounting records are primarily subject becomes the object of study. Data reduction performed after the data were collected through observation of activities, assignments, and interviews. Then proceed with the selection (reduction), coding, and classifying data. The data collected are selected so that valid data obtained in accordance with the phases of the action. Data - the data is valid, relevant research issues are analyzed in order to capture a conclusion. To Facilitate the process of data analysis, the following are selected in accordance with the acquisition of data and given kede. It's just to Realize that the classification and provision of data code set according to the type of data acquisition. Classification and provisions of the code is: (1) the data presentation process coded material accounting (pros. Peny. MA), phase-coded group formation (pemb.klpk), group work process data (pros.kerj.klpk), and (2) data showing the results of group work (pen.yang hk.klpk), the data providing a response to impressions of other groups (peer review) were coded (penil.sej.). Data reduction activities of all the data acquisition from seiap action research. Referrers data reduction is the problem according to the research and data needs, because to explain the problem terteliti. After data reduction, and the determination of selected data, and then served through all the data selected for exposure. At this stage, the research data is organized in the form of units in accordance with the type imformasi problems., Writing, presentation, and assessments presented in a structured and systematic. Also depicted are the development of student skills in the learning process on the subject of accounting paperwork service companies. Neither difficulties and obstacles during the learning process both students, and teachers. It is expected to feel the same way a careful presentation of data to inference, researchers have no trouble. Reflection data on the presentation of each cycle is the main base for the implementation of measures to improve the next cycle. Inference is done by interpreting the meaning of the data presentation. therefore that the conclusion is not too deviated from the expectations it is necessary before final conclusions tentative conclusions. The results of the interpretation of the meaning of the data presented will be verified to obtain the final conclusion that can be done with believeable.Kegiatan verify the validity of test data in accordance with the provisions. Hint process of data analysis and data results are used to Facilitate data analysis activities of both process and outcome measures of learning accounting. Clearly the lattice data analysis tailored to the type and source of data to be analyzed. Performance Indicators

Already is an absolute for all research activities by Collecting denganmengawali negative facts with a written document kelaborator looking good from the teacher, nor from the administration of the STAP siswa.Kemudian value followed by an interview with the subject of negative facts finding the terteliti.Setelah researchers together with teachers accounting classes classify these negative facts to restrict it. then continued with: (1) draft the learning, (2) develop guidelines for observation, (3) develop guidelines for the interview, (4) arrange BLM, (5) determine the form of questions, (6) determines how pertemun times each cycle, and how many cycles to be followed, (7) manentukan schedule of activities. It was agreed that the PTK performed two cycles, and cycles 1 (one) two meetings including preliminary studies, while cycle 2 (two) three times the meeting.

RESEARCH RESULTS

Description of the initial conditions of the respondents or research subjects include: gender, and grade level of understanding IPS.1 Senior High School 2nd XI Bantaeng 2006/2007 school year semister event ..a. Gender Based on data collected through the absences class, obtained the number of respondents 41 people IPS.1 XI class students who serve as research subjects this time. 21 students (51 percent) male sex and 20 students (49 percent) female gender. b. Level of understanding Based on the results of interviews about the subject matter of accounting was still largely thought that the lesson is very difficult, especially on the subject of the service company working paper. This is more evidenced more pre test results are still very low showed her understanding of procedures for the preparation of working papers. 10 number of questions from only 2 numbers that can be answered correctly. That number,, 3 and 5. Meanwhile, another number is still not able to answer with a clearer benar.Agar note the following table 1. Table 1.Description preliminary results of a study learning Interval Category F% 0 to 55 Poor 26 63.41 65 Less 56 to 13 31.71 75 Fair 66 to 1 2:44 76 to 85 good 1 2:44 86-100 Very good 0 0 Number 41 100 Meanwhile, average 5.1 alias learning outcomes is lower than the value of the six

CONCLUSION
Results of research on class-action learning accounting by using the media can be concluded that the chart; accounting teaching and learning process by using the media charts. Can increase the motivation to learn and improve skills to develop working papers Graders service company I XI IPS. Even SMANeg.2 Bantaeng Semister school year of 2007 / 2008. SUGGESTIONS

Maximizing the learning outcomes in teaching and learning is recommended that: (1). Each teacher is expected to use the media chart if you want to Optimize the teaching and learning process, especially on subjects that many use the lane - lane. (2). Learning to use the media to chart a clear writing. (3). Making the media must chart a clear, varied, more interesting. (4). In the media exposure chart strived not too fast.

REFERENCES
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