THE DESIGN OF TEACHING MATERIALS OF ACCOUNTING DEPARTMENT BASED ON PBL AT STIE SULTAN AGUNG PEMATANGSIANTAR

The objectives of this research and development study were to : (1) find out the appropriateness or compability of the existing teaching materials of accounting English used for the students right now, (2) find out teaching materials of accounting English should be needed to meet the students needs, (3) develop the teaching material of accounting English based on problem-based learning that meet the needs. This research was adapted and modified from Borg & Gall’s (1983) research and development. The Research procedures consisted of : (1) Developing syllabus by analysing the existing syllabus based on need analysis, (2) Resulting new syllabus, (3) Developing the existing English materials, (4) Resulting new teaching materials based on PBL, (5) Revising the PBL teaching model, (6) Trying out in teaching using pre-test and post-test design, (7) Validating the new teaching material after pre test and post test. The data for evauation were conducted by applying evaluated questionaire which was given to the sample for try out comprising subjects, i.e (1) The third semester students of accounting study program , (2) The lecturers of accounting study program at STIE Sultan Agung Pematangsiantar, (3) The stake holders, (4) Expert of Education and ESP. The research and development findings show : (1) Some topics of the new materials based on problem based learning have been used in the field testing, and the results show that there is a significant progress the students achieve, (2) Presentation trained the students to be more creative and active and have good teamwork in solving problems given by the lecture. It trains the students to be brave enough to express something in front of others and they make the students more confident in speaking English, it also ‘’forces’’ the students to use English in expressing what they want to say. This method is useful in the field work later, since in the real job field there should be teamwork, presentation as well as speaking in front of others. The result of the data analysis showed that : ) the teaching materials of accounting English of ESP I based on the syllabus and the material should be relevant to fulfil the students needs, and the appropriateness or compability of the existing teaching materials of accounting English used for the students should be the material that based on the problem learning model because it will encourage the students to speak more.
In conclusion, The Design of Teaching Materials of Accounting Department Based on PBL is quite good and interesting such as grouping the students into some in the presentation the topics taught could enrich the students’ horizons about what they did not know before. Thus, more teacing materials should be based on PBL to meet the students’needs in the work field later.