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IOSR Journal Of Humanities And Social Science (IOSR-JHSS)
Volume 22, Issue 7, Ver. 12 (July. 2017) PP 37-43
e-ISSN: 2279-0837, p-ISSN: 2279-0845.
www.iosrjournals.org
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 37 | Page
The Implementation Of PAIKEM Based On Project-Based
Learning And Cooperative Learning
Indrayati
Management Accounting Program, Accounting Department, Politeknik Negeri Malang, Indonesia
Corresponding Author: Indrayati
ABSTRACT: The learning of Management Accounting in Politeknik Negeri Malang (Polinema) or State
Polytechnic of Malang still cannot deliver results that match the needs of the world within cognitive,
psychomotor, and affective aspects. Therefore, in the upcoming year, researchers developed a new method
which is called as PAIKEM (Pembelajaran aktif, inovatif, kreatif, efektif serta menyenangkan), meaning
innovative, creative, effective, and fun learning based on project-based learning (PBL) and cooperative learning.
The purpose of this study is to develop and apply PAIKEM method with PBL and cooperative learning so that
the Accounting Department in Polinema can produce such high-quality human resources who are able to
compete in global or international markets. The research method used is applied qualitative with classroom
action research. The researcher identifies the problems that occur in the classroom, checks the field, and then
plots the problem-solving plan, as well as implements the collaborative learning methods. The arisen problems
will be analyzed and solved by student’s skills which are based on existing theory. The results of this research
show that the students become more competent in understanding and applying theory into the real world and
able to solve the existed problems. This also resulted in the formation of a new learning prototype such as
PAIKEM with PBL and cooperative learning, RPS, syllabus, teaching materials, and practice questions in
websites and multimedia platforms.
Keywords: Project-based learning, cooperative learning, student achievement, performance courses.
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Date of Submission: 10 -07-2017 Date of acceptance: 20-07-2017
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I. INTRODUCTION
Politeknik Negeri Malang (State Polytechnic of Malang, hence called as “Polinema”) is a college with
vocational education background that prioritizes the advancement of capabilities application (skills) of the
students to become a professional in implementing, developing, and disseminating science and technology in the
community. Accounting program is one of the majors in Polinema aimed to produce alumni who are ready to
work, skilled in accounting, and able to compete in the global market in accordance with its vision-mission.
In order to improve the quality of teaching, the availability of high and adequate human resources is
necessary to compete in national and international global market--this should be continuously arranged to
deliver high performance.
The assessment of the education quality is firstly seen in the development of basic attitudes such as a
scientific-academic critical behavior and the willingness to always seek the truth (Yumarma, 2006). Therefore,
the concept of education is not only focused to the examination that merely measures knowledge transfer
(cognitive) but broadly to the formation of skills (psychomotor) and basic attitudes (affective) such as criticality,
creativity, as well as an openness to such innovations and other various inventions. Those are necessary for
students to survive and answer the evolving challenges. In this case, educators are required not just as a transfer
of knowledge but as an enlightenment agent. The idealism of educators, to borrow Socrates's term is ethics, a
field that helps students to produce innovation and science.
HELTS 2003-2010 that was issued by the Directorate of Higher Education in April 2003 gave a
mandate that one of which was the application of Student-Centered Learning (SCL) principles in the learning
process. There are a variety of learning methods in Student-Centered Learning (SCL) including the Case-Based
Learning, Cooperative Learning and Project Based Learning, as well as Problem-Based Learning.
Today, the practice of the learning process is largely a lecture (lecturing). In the class, students only
limited to understand and make notes, even sometimes they feel sleepy. Lecturers become the center in the
achievement of learning outcomes (teacher-centered learning) and seemed to be the only source of knowledge.
The pattern of active lecturers and passive students has a low learning effectiveness. The effectiveness
is generally limited in which it happens in the final moments approaching the exam. We assume that the current
The Implementation of PAIKEM Based on Project-based Learning and Cooperative Learning
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 38 | Page
learning is only focused on material understanding. From the applied method, students do not have the picture of
the materials that will be applied in the business world. Therefore, the current learning method has not been able
to improve student's analysis skills, problem sensitivity, problem-solving, and holistic problem evaluation.
In the previous application of Management Accounting study program, students still have low abilities
or skills in which it is proved from the students’ score as shown in Table 1 below.
Table 1. The percentage of students’ ability in Management Accounting in 2016
Total students: 300
Final Grade
Management Accounting Course
A
40%
B+
15%
B
10%
C+
20%
C
10%
D
5%
It appears that the traditional learning method of Management Accounting has the highest score of A as
much as 40% of the students, B+ as much as 15%, B as much as 10%, C+ as much as 20%, C as much as 10%,
and, the lowest, D as much as 5%. For the upcoming years, the lecturers have the policy to increase the value of
this learning with B as the minimum and A as the maximum in semester 2017. By that, according to HELTS,
the new learning strategy will be based on the application of student-centered teaching and learn principles with
the implementation of project-based learning and cooperative learning for Management Accounting to improve
students’ competence or ability.
II. LITERATURE REVIEW
2.1 PAIKEM Teaching Approach
According to Ahmadi (2011: 30), PAIKEM is an active, innovative, creative, effective, and fun
learning. Syah and Kariadinata (2009: 1) said that PAIKEM stands for Aktif, Inovatif, Kreatif, Efektif, dan
Menyenangkan (Active, Innovative, Creative, Effective, and Fun Learning).
Furthermore, PAIKEM can be defined as an approach to teaching that is used together with certain
methods and various aids and environmental regulations so that the learning process will be active, innovative,
creative, effective, and fun. The purpose of each word in PAIKEM according to Suparlan et al. (2008: 70) are: 1)
Active (Aktif) means that in the process of learning, lecturers must create atmosphere in such a way that students
will actively ask questions, deliver ideas, and solve problems, 2) Innovative (Inovatif) means that lecturers have
to create new learning conditions and activities according to the demands and development of education such as
the use of project-based learning, cooperative learning, and case-based learning. 3). Creative (Kreatif) means
that teachers should create a diverse learning activity that meets various levels of students' ability or creativity in
problem-solving. 4). Effective (Efektif) is to produce what should be mastered by the students which are to
achieve the goals or competencies. 5). Fun (Menyenangkan) means that lecturers should be able to create a fun
learning environment so that students will focus and have a fast learning process with the provision of teaching
aids and materials (handouts) and the use of multimedia and website. Tarmizi (2009) explained that PAIKEM
stands for Aktif, Inovatif, Kreatif, Efektif, dan Menyenangkan (Active, Innovative, Creative, Effective, and Fun
Learning). Active means that, in the learning process, lecturers should create an atmosphere in such a way that
students become active to ask, speak-up the ideas, and solve the problem. Innovative learning can adapt from
fun learning models that are based on projects, cooperatives, cases, tasks, and the use of multimedia and visual
aids. PAIKEM method is one of the ideal learning models. This helps students to get their own ideas in the
learning process that goes with the approach of the environment. The positive impact of PAIKEM model is that
students can be encouraged by their curiosity in the environment. If we contemplate the four pillars of education
which are learning to how, learning to be, learning to do, and learning to live together.
The differences between teaching methods based on Teacher-Centered Learning and Student-Centered
Learning are presented in Table 2.
Table 2. The differences between Teacher-Centered Learning and Student-Centered Learning
Teacher Centered Learning
Student-Centered Learning
A
The knowledge is transferred from
lecturer to student.
Students actively develop the knowledge and skills they learn.
B
Students receive passive knowledge.
Students are actively involved in managing the knowledge.
C
Emphasize more on the mastery of
Not only emphasize the mastery of the material but also in
The Implementation of PAIKEM Based on Project-based Learning and Cooperative Learning
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 39 | Page
the material.
developing the character of students.
D
Utilize a single medium.
Utilize many media (multimedia).
E
Lecturer acts as main informant and
evaluator.
Lecturer acts as a facilitator with the evaluation that is done
together with the student.
F
The learning process and assessment
are done separately.
The learning process and assessment are conducted
continuously and are integrated.
G
Emphasize the correct answer only.
Emphasize the knowledge development process. Errors can be
one source of learning.
H
Suitable to develop science in one
discipline only.
Suitable for the development of science by an interdisciplinary
approach.
I
Climate learning is more
individualistic and competitive.
The developed climate is more collaborative, supportive, and
cooperative.
J
Students are the only party that is
considered to do the learning process.
Students and lecturers learn together in developing knowledge,
concepts and, skills.
K
Lectures are the biggest part of the
learning process.
Students can learn not only from lectures but can use different
ways and activities.
L
Emphasize on the completion of
learning materials.
Emphasize on the achievement of competence and not the
completion of the material.
M
Emphasize on how lecturers do the
learning process.
Emphasize on how students can use a variety of teaching
materials, methods, and interdisciplinary as well as on
problem-based learning and skill competency.
Source: Directorate of Higher Education, 2004.
To create an effective learning situation, Combs (1976) believed that it takes three characteristics such
as 1). A conducive atmosphere to explore the meaning of learning. Participants have to feel safe and accepted.
They want to understand the risks and benefits of acquiring new knowledge and understanding. The class should
be conducive to engage, interact, and socialize with a businesslike approach. 2). The participants should always
be given the opportunity to seek new information and experience. This opportunity is given to the students not
only in the form of information reception but an encouragement to seek information. 3). New understanding
must be obtained through a process of personal discovery. The method must be very individual and in
accordance with the students’ personality and learning styles. Some aspects that distinguish Cooperative-Based
learning with traditional learning are described by Thomas, Mergendoller, and Michaelson (1999) as in this
following Table 3.
Table 3. The Differences of Cooperative-Based learning and Traditional Learning
Educational Aspects
Traditional Learning
Project and Cooperative Based
Learning
The focus of the curriculum
Contents
Gradual understanding
Knowledge of facts
Mastery of concepts and
principles
Learn the “building-block” skills
in isolation
Develop complex problem-
solving skills
Scope and Order
Strictly follow the order of the
curriculum
Following the learners' interest
Walk from block to block or unit
to unit
Large units are formed from
complex problems and issues
Centered, discipline-based focus
Expanding, interdisciplinary
focus
The role of teacher/lecturer
Lecturer and director of learning
Provider of learning resources
and participants in learning
activities
As an expert
As a supervisor/partner
The focus of assessment
Product
Process and product
Test score
Real achievement
Comparing with others
Standard performance and
progress over time
Reproduction of information
Demonstration of understanding
Learning Materials
Text, lecture, and presentation
Direct original sources: printed
The Implementation of PAIKEM Based on Project-based Learning and Cooperative Learning
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 40 | Page
materials, interviews, documents,
etc
Activity and exercise sheet
developed by teacher
Data and materials developed by
learners
Use of technology
Advocates, peripherals
Main, integral
Executed by teachers/lecturers
Directed by teachers/lecturers
For teacher presentation
expansion
To expand the presentation of
learners or strengthen the ability
of learners
Class context
Students work alone
Students work in groups
Compete with each other
Collaborative with each other
Students receive information from
teachers
Students construct, contribute,
and synthesize information
Students role
Running teacher commands
Conducting self-directed learning
activities
Reminders and repeaters of facts
Assessors, integrators, and
presenters of ideas
Students receive and complete
short report tasks
Students define their own duties
and work independently in a big
time
Short-term goals
Knowledge of facts, terms, and
contents
Comprehensive understanding
and application of ideas and
processes
Long-term goals
Extensive knowledge
Intensive knowledge
Graduates who are successful on
standardized achievement tests
Skilled graduates who develop
independently, self-sufficient,
and learn continuously.
2.2 The Advantages of Cooperative Learning
Moursund, Bielefeldt, and Underwood (1997) examined a number of articles on classroom projects that
can be considered as testimonials to teachers, especially how teachers use projects and the perceptions of how
successful they are. The profit attributes of Project Based Learning are as follows:
[1] Increasing motivation. Written reports about the project say that students like to persevere to the extent of
the deadline; they try hard in achieving the project. Teachers also reported that there was a development in
attendance and reduced delays. The students said that learning in projects was more fun than other
curriculum components.
[2] Enhancing problem-solving skills. Research on the development of high cognitive skills emphasizes that
students need to be involved in problem-solving tasks and in specialized learning to find and solve
problems. Many sources describe that a project-based learning environment makes students be more active
and able to solve complex problems.
[3] Increasing the collaborative skills. The importance of group work in projects requires students to develop
and practice their communication skills (Johnson & Johnson, 1989). Cooperative working groups, student
evaluations, and online information exchange are the project collaborative aspects. New and constructivist
cognitive theories assert that learning is a social phenomenon, students will learn more in a collaborative
environment (Vygotsky, 1978; Davydov, 1995).
[4] Improving the skills to manage resources. To be an independent student is to be responsible for completing
such complex tasks. Project Learning is a well-implemented project that provides students to learn and
practice a project organization. They also assigned to make time and other resources such as the equipment
to complete tasks. When students work in teams, they discover the skills of planning, organizing,
negotiating, and making consensus on the issues of the task, on who is responsible for each task, and on
how the information will be collected and presented. The skills identified by these students are essential to
their success and are important in their workplace later. It is noted that the nature of project work is
collaborative so that the development of the skills takes place among students. In a group work, the
individual strengths and learning styles are intended to reinforce the teamwork as a whole.
2.3 Cooperative Learning Model
The Implementation of PAIKEM Based on Project-based Learning and Cooperative Learning
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 41 | Page
The cooperative learning model is a series of learning activities conducted by students in certain groups
to achieve the objectives of learning that have been formulated. There are three basic ways in which students
can interact with each other: competitive, individualistic, and cooperative. Students can compete to see who is
the best among them, can work individually to achieve goals without paying attention to other students, or can
work together and give attention to each other.
Smith and MacGregor (1992) defined cooperative learning as “the most carefully structured end of the
collaborative learning continuum” (Ravenscroft, 1995). Meanwhile, Johnson, Johnson, and Holubec (1994)
described cooperative learning as “the instructional use of small groups so that students work together to
maximize their own and each other’s learning” (Phipps et al., 2001).
Various research on cooperative learning showed consistent results that a cooperative learning will
improve achievement, more positive interpersonal relationships, and higher self-esteem than the competitive or
individualistic model (Phipps et al., 2001). The cooperative learning model is expected to be more productive
than the competitive or individualistic model when the cooperative model is under certain conditions. This
condition is a basic element of cooperative learning including the need for positive independence, face-to-face
interaction, individual accountability, use of collaborative skills, and group processing.
The four important elements in cooperative learning are: (1) the presence of participants in the group,
(2) the existence of group rules, (3) the existence of learning efforts of each group, and (4) the existence of goals
to be achieved in the study group.
This learning is based on a small team grouping system which is between 2 to 4 people with different
backgrounds of academic ability, gender, race, or ethnic (heterogeneous). Furthermore, the assessment system is
performed on the group. Each group will receive rewards if the group shows the expected progress. The
formation of this group aims to provide opportunities for all students to be actively involved in the process of
thinking and learning activities.
The learning objectives of this cooperative learning are to develop the following capabilities:
[1] Communication skills. This skill is basically concerned with the ability to grasp the meaning of what is
heard, read, seen, smelled, touched, or done and then explain and process it with our own interpretation so
that it is understood by others.
[2] Initiative and creativity skills. Essentially, this ability is a willingness or readiness ability; the courage to do
something new in handling a job or to utilize resources and solve problems.
[3] Synergy or cooperation skills. Synergy or cooperation is the spirit and willingness to work with others (in
groups) in handling an activity that is consciously designed together to gain maximum benefits.
III. RESEARCH METHOD
One of the well-known Classroom Action Research definitions is the Lewin Model interpreted by
Kemmis and Carr (2005). Both authors argued that Classroom Action Research is a reflective form of research
conducted by actors in society and aimed to improve the work as well as to understand the work and situation--
in which the work is done including the field of education. (Kemmis & Carr, 2005). Classroom Action Research
is also described as a dynamic process in which all four aspects such as planning, action, observation, and
reflection should be understood not as a measure of static resolved on its own but rather as moments in a spiral
shape associated with planning, action, observation, and reflection.
Figure 1. The Action Research Spiral by Kemmis & Taggart, 1988
The Implementation of PAIKEM Based on Project-based Learning and Cooperative Learning
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 42 | Page
Classroom Action Research according to Moleong (2006) is a problem identification, problem
discussion between researchers, library and problem review, problem redefinition, change and evaluation
method selection, and change implementation. The subject of this research was 300 students on 4th semester of
2017/2018 who take the study program of Management Accounting in Polinema. The data was collected
through interviews, observations, discussions, and triangulation. The procedures of the Classroom Action Plan
are presented in the section below. The research began with 'pre-test' and after the research had ended, there will
be 'post-test'. The procedures of this research implementation were based on (1) general idea that was to
improve student ability to understand auditing in an integrated way, (2) reconnaissance I; the analysis of facts
and findings, (3) general plan; to be implemented and monitored, (4) reflection or reconnaissance II that was
made to see the failure and success of the proposed learning model (Kemmis in Elliot, 1991:70). The data
collection procedures in this Classroom Action Research were by selecting partners for the research, preparing
the research project, preparing the working hypothesis, conducting the research stages/cycles, making
observations, making field notes, conducting discussions and post-cycle reflections.
On the other hand, the program evaluations planned in this study were "multiple strategies" in
observing the developments as well as in assessing the products which were adjusted to the learning objectives.
The results of the planned products were in the form of "students’ performance", soft data from the project, and
technological capabilities. By that, the implemented assessment strategies were; a) the final product including
soft data and performance of each presentation, b) the process of working every task that was part of every
project, c) the creativity development owned by every student, d) the way students solved the problems of each
problem encountered, e) the completeness of each task, and f) the understanding of the task. Assessing the
process means that the teacher or the researcher could not work alone, the involvement of students in analyzing
and monitoring the resulted product in here is needed. Thus, the teacher who plays at the same time as a
researcher has helped students in developing the patterns of thought and in creating creativity to complete the
project. In the management of this Management Accounting study program, the evaluation of the students was
also done by the lecturer by using the method suggested by Michaelson (1998). He divided the assessment
criteria into three areas of performance: 1) individual performance, 2) group performance and 3) individual
contribution to the group (measured by using a form of peer evaluation). The composition of the value has been
discussed with students at the beginning of the lecture within the sense that students determine the weight of
each component but the limit of the weight is determined by the lecturer. The components of the process and the
results of the assessment can be seen in Table 4 and 5.
Table 4. Convertion of Scores (Source: Handbook of State Polytechnic of Malang)
Interval of Scores
Value (in letters)
80 – 100
A
74 – 79
B+
65 – 73
B
60 – 65
C+
50 – 60
C
39 – 50
D
0 – 39
E
Table 5. The Component of Assessment Process and Student Learning Outcomes
Individual Performance
Surprised/Pre-test
Task/Proposal resume
Total components of individual assessment
10.00%
10.00%
20.00%
Group Performance
Group activity in class
Cases/projects and presentations
Total components of Group Assessment
15.00%
15.00%
30.00%
Group contributions (Peer evaluation)
10.00%
Midterm Examination
20.00%
Final Examination (post-test)
20.00%
TOTAL
100.00%
IV. RESULTS AND DISCUSSION
The results of this study are the formation of Competence in Management Accounting study program,
the creation of Learning Development Plan, and the making of SILABI, Management Accounting instructional
materials with power point and animation, and last but not least, the report of Management Accounting
implementation to small, micro, and medium enterprises (MSMEs).
The Implementation of PAIKEM Based on Project-based Learning and Cooperative Learning
DOI: 10.9790/0837-2207123743 www.iosrjournals.org 43 | Page
Table 6. The percentage of students’ score in Management Accounting study program (2017)
Total students: 300
Score Ranking
Management Accounting Course
A
85%
B+
10%
B
5%
C+
5%
C
-
D
-
The response of the students to the new learning model of Management Accounting shows that 95% of
them agree with the implementation of the project based learning model. This happens because this new
learning model makes them active, innovative, creative, effective, and fun; this makes students have more
competence and better understanding both in knowledge and skills. The rest of the 5% said that they are still
happy with the traditional learning method. This research implemented a new teaching method in Management
Accounting study program with the method of project-based learning and cooperative learning and the
utilization of teaching materials, exercises, and props by using multimedia as well as students’ projects or tasks
to solve the problems of Management Accounting application in a company.
The problems are based on theories and concepts that have been taught or in accordance with the
competency-based curriculum (KKNI) as well as the teaching materials that have been made by lecturers. This
project will help companies in preparing cost reports, calculating the cost of sold goods, cost control, alternative
decision-making or relevance cost analysis, activity cost analysis, departmental cost allocation, standard cost
analysis, accounting accountability (process value analysis, activity performance measure, basic concept of
balance scorecard), quality control and cost planning, environmental costs, performance evaluation, segment
reporting, cost-volume-profit analysis, capital investment decisions, and financial statements as there are many
MSMEs that do not have the records of financial transactions related to expenses incurred. This may also arise
problems in decision-making related to the Management Accounting theory so that they are difficult in making
financial reports and make decisions. Learning becomes easier, students are not bored, they have more
understanding of the theory and then solve the existing problems so that cognitive, psychomotor, and affective
aspects can be achieved. In Management Accounting study program, a new teaching method is implemented,
namely, PAIKEM that is based on project based learning with the use of teaching materials and props along with
multimedia or animated power point.
V. CONCLUSION
Based on the results of the study, it can be concluded that this study results in the following: (1) the
establishment of curriculum-based competence (KKNI) through learning development plan and syllabus; (2) the
formation of learning development plan in GBPP and SAP; (3) the creation of teaching materials and questions;
(4) the provision of visual aids by using multimedia in the learning process; (5) the creation of new teaching
methods such as project-based learning as well as cooperative learning and student-centered learning; (6) the
survey shows that students are more pleased with the project based learning method; and (7) the value of the
students becomes better than before.
REFERENCES
[1]. Kamdi, W. 2010. Project Based Learning. Unpublished Thesis. Malang: Universitas Negeri Malang.
[2]. Kemmis, S. & Carr, W. 2005. Penelitian Tindakan Kelas. Bandung.
[3]. Kemmis, S. & McTaggart, R. 1999. The Action Research Planner. Victoria: Deakin University Press.
[4]. Moleong, 2006. Penelitian Tindakan Kelas. Bandung.
[5]. Smith, B.L. & MacGregor, J. 1992. Collaborative Learning: A Sourcebook for Higher Education.
University Park, PA: National Center on Postsecundary Taeching, Learning, and Assessment (NTCLA):
9-22.
[6]. Phipps, M., Phipps, C., Kask, S., and Higgins, S. 2001. University Students’ Perceptions of Cooperative
Learning: Implications for Administrators and Instructors. Journal of Experiential Education, 24: 14-21.
Indrayati. "The Implementation Of PAIKEM Based On Project-Based Learning And
Cooperative Learning." IOSR Journal Of Humanities And Social Science (IOSR-JHSS) 22.7
(2017): 37-43.
