The Implementation of PAKEM Using Cooperative Learning Method on Taxation Accounting Subject

摘要

The objective of this research is to implement PAKEM method as an effort to improve the students' understanding and skill on taxation accounting subject. PAKEM is the acronym of Pembelajaran Aktif, Kreatif, Efektif dan Menyenangkan (Active Learning, Creative, Effective, and Fun). The cooperative learning method used is Think Pair Share (TPS), Jigsaw, and Group Investigation (GI). Considering this method can improve the students' participation and soft skill, it is chosen. The research was conducted by using Classroom Action Research (CAR) design. The success of this method is measured with two components: 1) the student's active participation and contribution in group discussions; 2) individual scores on the understanding and analysis capability on taxation accounting subject. The minimum target of the two components is 73 of 100 scale. The result of the treatment to the students of sixth semester by using this method shows that the students' active participation improves and the individual average scores is over 73. Based on the result of the implementation of the method, we can draw two conclusions: 1) It can improve the students' soft skill and competence on taxation accounting subject. 2) The students give a very positive and constructive reflection and responses to this method.