PENERAPAN MODEL PROBLEM BASED LEARNING BERBANTU MIND MAPPING UNTUK MENINGKATKAN HASIL BELAJAR MATERI POKOK PPH FINAL DAN TIDAK FINAL DI KELAS XII AKUNTANSI 8 SMKN 1 SURABAYA

Abstract

Abstrak

Berdasarkan observasi awal ditemukan bahwa hasil belajar siswa kelas XII Akuntansi 8 pada materi pokok PPh Final dan Tidak Final tidak mencapai ketuntasan klasikal. Penelitian ini bertujuan untuk meningkatkan hasil belajar pada meteri pokok PPh Final dan Tidak Final di kelas XII Akuntansi 8 dengan menerapkan model Problem Based Learning berbantu metode Mind Mapping. Penelitian ini adalah jenis Penelitian Tindakan Kelas (PTK) yang dilaksanakan secara kolaborasi dengan guru mata pelajaran di SMKN 1 Surabaya selama 2 siklus. Hasil penelitian menunjukkan bahwa pada Siklus 1 aktivitas guru dalam penerapan Problem Based Learning berbantu Mind Mapping mendapatkan persentase 61,11%, aktivitas siswa 68,67%, dan ketuntasan klasikal sebesar 60%. Hasil penelitian pada siklus 2 meningkat menjadi, aktivitas guru mendapatkan persentase 89,33%, aktivitas siswa 93,57%, dan ketuntasan klasikal sebesar 82,5%. Berdasarkan hasil penelitian pada siklus 1 dan siklus 2 dapat disimpulkan bahwa, penerapan Problem Based Learning berbantu Mind Mapping pada materi pokok PPh Final dan Tidak Final dapat meningkatkan hasil belajar siswa.

Kata Kunci: Problem Based Learning, Mind Mapping, PPh Final, Administrasi Pajak, Penelitian Tindakan Kelas.

Abstract

Based on preliminary observations it was found that the learning outcomes of students of class XII Accounting 8 in the subject matter of Final and Non-Final Income Tax did not reach classical completeness. This study aims to improve learning outcomes in the final and final non-final PPh metrics in class XII Accounting 8 by applying a Problem Based Learning model using the Mind Mapping method. This study was a type of Classroom Action Research (CAR) which was carried out in collaboration with subject teachers in SMK 1 Surabaya for 2 cycles. The results showed that in Cycle 1 the activity of teachers in the application of Problem Based Learning assisted by Mind Mapping received a percentage of 61.11%, student activity 68.67%, and classical completeness by 60%. The results of the study in cycle 2 increased to, teacher activity received a percentage of 89.33%, 93.57% student activity, and classical completeness of 82.5%. Based on the results of research in cycle 1 and cycle 2, it can be concluded that, the application of Problem Based Learning assisted by Mind Mapping in the subject matter of Final and Non-Final PPh can improve student learning outcomes.

Keywords: Problem Based Learning, Mind Mapping, Final Tax, Tax Administration, Classroom Action Research (CAR)