期刊名称：International Journal of Multicultural and Multireligious Understanding
电子版ISSN：2364-5369
出版年度：2019
卷号：6
期号：5
页码：575-586
DOI：10.18415/ijmmu.v6i5.1139
出版社：International journal of multicultural and multireligious understanding
摘要：The aimed that wants to be achieved in this research are: 1) Developing accountancy learning
materials using inquiry basis to increase the critical thinking and learning achievement of students; 2)
Knowing the effectiveness of accountancy learning materials using inquiry basis to increase the critical
thinking and learning achievement of students.This research uses the research and development menthod
from Borg and Gall. This research develops the accounting learning material using inquiry basis.
The subject in this research Is the students of SMK N 1 of 11 Accounting. The learning materials
developed have been validated by 4 validator. They are : 1) the language expert, 2) media expert, 3)
material expert, 4) practitioner. The significant test uses post test only control design Model.
The result of the research is as follow: 1) The result of the research is the accounting learning
materials with inquiry basis. The learning materials which are developed are presented by using thr case
that must be finished by the students based on the Inquiry basis learning scenario with the steps started by
setting the hypothesis, making the experiment, collecting the data, analyzing the data, and making the
conclusion. After doing the development, the validation to the learning materials is done. The result of
validation shows 87,96% which means the learning materials developed are valid and they can be used to
try out, 2) The product developed is proved to be significant to improve the ability of critical thinking and
learning achievement. The result of try out shows the average score for the experiment class is 81,85 and
the average score for control class is 71,97. The average score shows that the experiment class has higher
score that the control class. Next to test the signification product, it is done by using t-test. The result of ttest shows that the significant score 0,0 or <0,05 means that H0 is refused and Ha is accepted. This shows
that the development of inquiry basis accounting learning materials are proved significantly effective to
improve the ability of critical thinking and the students' achievement.
