PENERAPAN MODEL PROBLEM BASED LEARNING DENGAN PENDEKATAN TEACHING AT THE RIGHT LEVEL PADA PEMBELAJARAN LAPORAN KEUANGAN UNTUK MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS SISWA XI AKL 3 SMK NEGERI 1 BOYOLALI

Abstract

This study aims to improve students’ critical thinking skills in Accounting for Service, Trading, and Manufacturing Companies through the implementation of the Teaching at the Right Level approach combined with the Problem-Based Learning model at SMK Negeri 1 Boyolali. The problem addressed in this study was the low level of students’ critical thinking skills in accounting learning, particularly in analyzing and solving accounting problems. The population of this study consisted of students of Grade XI in the Accounting and Financial Institution program, with 36 students of Grade XI AKL 3 selected as the research subjects. This study employed Classroom Action Research conducted in two cycles using quantitative and qualitative approaches. Data were collected through critical thinking skills tests, while the data were analyzed using descriptive quantitative and qualitative techniques. The results showed that the implementation of the Teaching at the Right Level approach combined with the Problem-Based Learning model improved students’ critical thinking skills. The percentage of students achieving mastery in critical thinking skills increased from 39% in the pre-action stage to 50% in Cycle I and 79% in Cycle II. The achievement in Cycle II exceeded the predetermined success criterion of 75%. Furthermore, all indicators of critical thinking skills, including interpretation, analysis, evaluation, and inference, demonstrated improvement throughout the learning cycles. These findings indicate that integrating the Teaching at the Right Level approach with Problem-Based Learning can be an effective strategy for improving students’ critical thinking skills in accounting learning.