The Implementation Degree Effect of Contextual Learning on Accounting Subjects in Senior High School toward Students’ Learning Outcomes in Terms of Students’ Learning Approach

Abstract

This research was aimed to find out: (1) the implementation degree effect of contextual learning on accounting subjects toward students’ learning outcomes; 2) the implementation degree effect of contextual learning on accounting subjects toward students’ learning outcomes in terms of students’ learning approach. This was descriptive-exploratory research. The research was conducted from February to July 2016. The research population were senior high school students of social program of class XII that have studied accounting learning materials in the academic year 2015/2016 in the Special Region of Yogyakarta. The sampling technique was cluster sampling. The sample of this research was 16 schools with the total number of respondents were 954 students. Questionnaire was employed as the data collection technique. The data analysis technique was based on regression by Chow’s test. The results of this study showed that: 1) there is a significant effect of the implementation degree of contextual learning on accounting subjects toward students’ learning outcomes; 2) students who applied deep approach learning significantly reinforced the implementation degree of contextual learning on accounting subjects toward their learning outcomes, while the students who applied surface approach learning did not significantly reinforce the implementation