Abstract

This study aims to describe the ability of Indonesian vocational school teachers in planning accounting lessons and the problems they face. The research subjects were learning tools (curriculum, syllabus, lesson plans, teaching materials, learning media, evaluation instruments, and student workbooks). Data were obtained from schools and teachers, documents on learning tools, organizers and managers of educational units. Data were collected through interviews, documentation and observation techniques. The data analysis technique was carried out in a descriptive-qualitative manner. The results showed that (1) the ability of Indonesian Vocational School teachers in preparing accounting lesson plan (analyzing material, determining media, determining teaching models and methods, determining learning steps/scenarios, analyzing evaluation instruments) was not maximized, even though the quantity of existence was in accordance with the provisions of the national standards agency, but the quality only reached an average of 31.66%; (2) the basic problem faced by Indonesian Vocational School teachers in preparing accounting lesson plans is the teacher makes a lesson plan at once per semester or per year. This shows the teacher's lack of seriousness in preparing lesson plans, where (a) the lesson plans compiled are only limited to administrative needs, (b) the preparation of subject matter has not been analyzed optimally, (c) learning media have not been designed properly, (d) synchronization between models and learning methods are not yet visible, (e) learning steps and scenarios made are not in syncronization with learning models, methods and media, (f) limitations in determining evaluation tools and learning follow-up.

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