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The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools

Year 2018, Volume: 3 Issue: 4, 85 - 96, 01.10.2018
https://doi.org/10.24331/ijere.453860

Abstract

This research aimed to develop test-items of critical-thinking skills for Vocational High School (VHS) students of accounting skill program. This research was a research and development with 4-D model (Define, Design, Develop, Disseminate). The sample in this study was VHS students in accounting skill program in Surakarta City, Central Java Province, Indonesia. The sampling technique used cluster random sampling while the data collection technique used questionnaires and test-items. This research developed an essay test consisting of 14 items based on critical-thinking indicators. The results of this study were (1) The assessment of the test-items by experts based on the materials was 91.07%, based on the construction was 71.45%, and based on the language was 80.98%; (2) The results of trials to the students are as follows; (a) There were 8 valid items and 6 invalid items; (b) The level of reliability of the test items was 0.6548 greater than 0.6, so the test items were reliable; (c) Therewere 5 easy items, 9 medium items, and 0 difficult item; (d) In terms of discriminating power, 6 items were in good category; 2 items were in fair category; and 6 items were in poor category. Based on the results of the expert judgements and trials, it can be concluded that there were 6 feasible items.

References

  • Afsaneh, G. & Tahereh, H. (2015). A cross-contextual analysis of iranian efl teachers’ attitudes and perceptions of critical thinking. International Journal of Research Studies in Education, 5 (4), 27-38. Anderson, L. W. & Krathwohl, D. R. (2001). A taxonomy for learning, teaching, and assessing: A revision of bloom’s taxonomy of educational objectives. New York: Longman. Aretz, A. J., Bolen, M. T. & Devereux, K. E. (2014). Critical thinking assessment of collage students. Journal of Collage Reading and Learning, 28 (1), 12-23. Ayanwale, M. A., Adeleke, J. O. & Mamadelo, T. I. (2018). An assessment of item statistics estimates of basic education certificate examination through classical test theory and item response theory approach. International Journal of Education Research Review, 3 (4), 55-67. Budiyono. (2015). Pengantar penilaian hasil belajar. Surakarta: UNS Press. Cottrell, S. (2005). Critical thinking skills developing effective analysis and argument. New York: Palgrave Macmillan. DeWealsche, S. A. (2015). Critical thinking, questioning and student engagement in Korean University english course. Linguistics and Education, 32, 131-147. Dharmawati., Rahayu, S. & Mahanal, S. (2017). Pengembangan instrumen asesmen berpikir kritis untuk peserta didik smp kelas vii pada materi interaksi makhluk hidup dengan lingkungannya. Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan, 1 (8), 1598-1606. Direktorat Pembinaan Sekolah Menengah Kejuruan (DPSMK) 2009 Nomor 330/D.D5/KEP/KR/2017, Kompetensi Keahlian Akuntansi dan Keuangan Lembaga. Dwyer, C. P., Hogan, M. J. & Stewart, I. (2014). An integrated critical thinking framework for the 21st century. Thinking Skills and Creativity, 12, 43-52. Ennis, R. H. (1993). Critical thinking assessment. Theory into Practice, 32 (3), 179-186. Epstein, R. L. (2006). Critical thinking third edition. Belmont: Thomson Wadsworth. Fatimah, A. W. N., Suryani, N. & Yamtinah, S. (2018). The development of critical thinking test based on higher-order thinking pisa version in the history learning at senior high school. International Journal of Multicultural and Multireligious Understanding, 5 (2), 136-144. Fisher, A. (2008). Critical thinking an introduction. Cambridge: Cambridge University Press. Fitzpatrick, B. & Schulz, H. (2015). Do curriculum outcomes and assessment activities in science encourage higher order thinking? Canadanian Journal of Science, Mathematics and Technology Education, 15 (2), 136-154. Florea, N. N. & Hurjui, E. (2015). Critical thinking in elementary school children. Procedia Social and Behavioral Sciences, 180, 565 – 572. Hashemi, S. A., Naderi, E., Shariatmadari, A., Naraghi, M. S. & Mehrabi, M. (2010). Science production in iranian educational system by the use of critical thinking. International Journal of Instruction, 3 (1), 61-76. He, H., Craig, R. & Wen, J. (2013). Developing critical thinking skills and effective co-operative international accounting degree programs in China. Asian Review of Accounting, 21 (2), 144-159. Jihad, A. & Haris, A. (2008). Evaluasi pembelajaran. Yogyakarta: Multi Pressindo. Jones, A. (2010). Generic attributes in accounting: The significance of the disciplinary context. Accounting Education: An International Journal, 19, 5-21. Kay, K. (2008). Preparing every child for the 21st century. Paper presented in the APEC EdNet-Xi’an (Symposium) Xi’an China. Lehman, C. R. (2013). Knowing the unknowable and contested terrains in accounting. Critical Perspectives on Accounting, 24 (2), 136-144. Liu, O. L., Mao, L., Frankel, L. & Xu, J. (2016). Assessing critical thinking in higher education: The HEIghtenTM Approach and Preliminary Validity Evidence. Assessment and Evaluation in Higher Education, 41 (5), 677-694. Mason, M. (2008). Critical thinking and learning. U.K: Blackwell. Mulyanto, H., Gunarhadı, & Indriayu, M. (2018). The effect of problem based learning model on student mathematics learning outcomes viewed from critical thinking skills. International Journal of Education Research Review, 3 (2), 37-45. Nahadi., Firman, H. & Kurniadi, H. (2018). Development and validation of chemistry virtual test based multiple representations. Journal of Educational and Learning, 12 (1), 44-51. Pappas, E., Pierrakos, O. & Nagel, R. (2013). Using Bloom’s taxonomy to teach sustainability in multiple contexts. Journal of Cleaner Production, 48, 54-64. Paul, R. W. & Elder, L. (2002). Critical thinking tools for taking charge of your professional and personal life. Upper Saddle River, N. J: Pearson Prentice Hall. Pieterce, T., Lawrence, H. & Friedrich-Nel, H. (2016). Critical thinking ability of 3rd year radiography students. Health SA Gesondheid, 21, 381-390. Pradana, S. D. S., Parno. & Handayanto, S. K. (2016). Pengembangan tes kemampuan berpikir kritis pada materi optik geometri untuk mahapeserta didik fisika. Jurnal Penelitian dan Evaluasi Pendidikan, 21 (1), 51-64. Purnamawati & Saliruddin. (2017). The Effectiveness of the use of metacognitive-based industrial electronic learning tools in growing higher order thinking skills (Hots). Jurnal Pendidikan Vokasi, 7 (2), 139-148. Reinstein, A. & Bayou, M. E. (1997). Critical thinking in accounting education: Processes, skills and applications. Managerial Auditing Journal, 12 (7), 336-342. Riduwan. (2012). Skala pengukuran variabel – variabel penelitian. Bandung: Alfabeta. Saeed, K., Reza, Z. & Momene, G. (2013). Critical thinking across the elt curriculum: A mixed methods approach to analyzing L2 teachers’ attitudes towards critical thinking instruction. International Journal of Research Studies in Education, 2 (3), 15-24. Syutharidho & Rosida, R. M. (2015). Pengembangan Soal Berpikir Kritis untuk Peserta didik SMP Kelas VIII. Al-Jabar: Jurnal Pendidikan Matematika, 6 (2), 219-227. Thiagarajan, S., Semmel, D. S. & Semmel, M. I. (1974). Instructional development for training teachers of exceptional children. Bloomington: Indiana University. Trianto. (2011). Constructivistic-oriented learning models. Jakarta: Prestasi Pustaka. Trihendradi, C. (2012). Step by step SPSS 20 analisis data statistik. Yogyakarta: CV. Andi. Trilling, B. & Fadel, C. (2009). 21st Century skills learning for life and our times. San Francisco: Jossey-Bass. Vong, S. A. & Kaewurai, W. (2017). Instructional model development to enhance critical thinking and critical thinking teaching ability of trainee students at regional teaching training center in Takeo Province, Cambodia. Kasetsart Journal of Social Science, 38, 88-89. Zubaidah, S. (2010). Berpikir Kritis: Kemampuan Berpikir Tingkat Tinggi yang Dapat Dikembangkan melalui Pembelajaran Sains. The Paper was Presented in the National Science Seminar 2010 with the them, “Optimizing Science to Empower Human Beings” in the Graduate School of Surabaya State University, Surabaya, East Java. Zulfadli. (2017). Pengembangan Tes Berbasis Revisi Taksonomi Bloom Pada Materi Struktur dan Fungsi Sel untuk Siswa Kelas XI di SMK Kota Tarakan. Jurnal Pendidikan Biologi Indonesia, 2 (2), 174-182.
Year 2018, Volume: 3 Issue: 4, 85 - 96, 01.10.2018
https://doi.org/10.24331/ijere.453860

Abstract

References

  • Afsaneh, G. & Tahereh, H. (2015). A cross-contextual analysis of iranian efl teachers’ attitudes and perceptions of critical thinking. International Journal of Research Studies in Education, 5 (4), 27-38. Anderson, L. W. & Krathwohl, D. R. (2001). A taxonomy for learning, teaching, and assessing: A revision of bloom’s taxonomy of educational objectives. New York: Longman. Aretz, A. J., Bolen, M. T. & Devereux, K. E. (2014). Critical thinking assessment of collage students. Journal of Collage Reading and Learning, 28 (1), 12-23. Ayanwale, M. A., Adeleke, J. O. & Mamadelo, T. I. (2018). An assessment of item statistics estimates of basic education certificate examination through classical test theory and item response theory approach. International Journal of Education Research Review, 3 (4), 55-67. Budiyono. (2015). Pengantar penilaian hasil belajar. Surakarta: UNS Press. Cottrell, S. (2005). Critical thinking skills developing effective analysis and argument. New York: Palgrave Macmillan. DeWealsche, S. A. (2015). Critical thinking, questioning and student engagement in Korean University english course. Linguistics and Education, 32, 131-147. Dharmawati., Rahayu, S. & Mahanal, S. (2017). Pengembangan instrumen asesmen berpikir kritis untuk peserta didik smp kelas vii pada materi interaksi makhluk hidup dengan lingkungannya. Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan, 1 (8), 1598-1606. Direktorat Pembinaan Sekolah Menengah Kejuruan (DPSMK) 2009 Nomor 330/D.D5/KEP/KR/2017, Kompetensi Keahlian Akuntansi dan Keuangan Lembaga. Dwyer, C. P., Hogan, M. J. & Stewart, I. (2014). An integrated critical thinking framework for the 21st century. Thinking Skills and Creativity, 12, 43-52. Ennis, R. H. (1993). Critical thinking assessment. Theory into Practice, 32 (3), 179-186. Epstein, R. L. (2006). Critical thinking third edition. Belmont: Thomson Wadsworth. Fatimah, A. W. N., Suryani, N. & Yamtinah, S. (2018). The development of critical thinking test based on higher-order thinking pisa version in the history learning at senior high school. International Journal of Multicultural and Multireligious Understanding, 5 (2), 136-144. Fisher, A. (2008). Critical thinking an introduction. Cambridge: Cambridge University Press. Fitzpatrick, B. & Schulz, H. (2015). Do curriculum outcomes and assessment activities in science encourage higher order thinking? Canadanian Journal of Science, Mathematics and Technology Education, 15 (2), 136-154. Florea, N. N. & Hurjui, E. (2015). Critical thinking in elementary school children. Procedia Social and Behavioral Sciences, 180, 565 – 572. Hashemi, S. A., Naderi, E., Shariatmadari, A., Naraghi, M. S. & Mehrabi, M. (2010). Science production in iranian educational system by the use of critical thinking. International Journal of Instruction, 3 (1), 61-76. He, H., Craig, R. & Wen, J. (2013). Developing critical thinking skills and effective co-operative international accounting degree programs in China. Asian Review of Accounting, 21 (2), 144-159. Jihad, A. & Haris, A. (2008). Evaluasi pembelajaran. Yogyakarta: Multi Pressindo. Jones, A. (2010). Generic attributes in accounting: The significance of the disciplinary context. Accounting Education: An International Journal, 19, 5-21. Kay, K. (2008). Preparing every child for the 21st century. Paper presented in the APEC EdNet-Xi’an (Symposium) Xi’an China. Lehman, C. R. (2013). Knowing the unknowable and contested terrains in accounting. Critical Perspectives on Accounting, 24 (2), 136-144. Liu, O. L., Mao, L., Frankel, L. & Xu, J. (2016). Assessing critical thinking in higher education: The HEIghtenTM Approach and Preliminary Validity Evidence. Assessment and Evaluation in Higher Education, 41 (5), 677-694. Mason, M. (2008). Critical thinking and learning. U.K: Blackwell. Mulyanto, H., Gunarhadı, & Indriayu, M. (2018). The effect of problem based learning model on student mathematics learning outcomes viewed from critical thinking skills. International Journal of Education Research Review, 3 (2), 37-45. Nahadi., Firman, H. & Kurniadi, H. (2018). Development and validation of chemistry virtual test based multiple representations. Journal of Educational and Learning, 12 (1), 44-51. Pappas, E., Pierrakos, O. & Nagel, R. (2013). Using Bloom’s taxonomy to teach sustainability in multiple contexts. Journal of Cleaner Production, 48, 54-64. Paul, R. W. & Elder, L. (2002). Critical thinking tools for taking charge of your professional and personal life. Upper Saddle River, N. J: Pearson Prentice Hall. Pieterce, T., Lawrence, H. & Friedrich-Nel, H. (2016). Critical thinking ability of 3rd year radiography students. Health SA Gesondheid, 21, 381-390. Pradana, S. D. S., Parno. & Handayanto, S. K. (2016). Pengembangan tes kemampuan berpikir kritis pada materi optik geometri untuk mahapeserta didik fisika. Jurnal Penelitian dan Evaluasi Pendidikan, 21 (1), 51-64. Purnamawati & Saliruddin. (2017). The Effectiveness of the use of metacognitive-based industrial electronic learning tools in growing higher order thinking skills (Hots). Jurnal Pendidikan Vokasi, 7 (2), 139-148. Reinstein, A. & Bayou, M. E. (1997). Critical thinking in accounting education: Processes, skills and applications. Managerial Auditing Journal, 12 (7), 336-342. Riduwan. (2012). Skala pengukuran variabel – variabel penelitian. Bandung: Alfabeta. Saeed, K., Reza, Z. & Momene, G. (2013). Critical thinking across the elt curriculum: A mixed methods approach to analyzing L2 teachers’ attitudes towards critical thinking instruction. International Journal of Research Studies in Education, 2 (3), 15-24. Syutharidho & Rosida, R. M. (2015). Pengembangan Soal Berpikir Kritis untuk Peserta didik SMP Kelas VIII. Al-Jabar: Jurnal Pendidikan Matematika, 6 (2), 219-227. Thiagarajan, S., Semmel, D. S. & Semmel, M. I. (1974). Instructional development for training teachers of exceptional children. Bloomington: Indiana University. Trianto. (2011). Constructivistic-oriented learning models. Jakarta: Prestasi Pustaka. Trihendradi, C. (2012). Step by step SPSS 20 analisis data statistik. Yogyakarta: CV. Andi. Trilling, B. & Fadel, C. (2009). 21st Century skills learning for life and our times. San Francisco: Jossey-Bass. Vong, S. A. & Kaewurai, W. (2017). Instructional model development to enhance critical thinking and critical thinking teaching ability of trainee students at regional teaching training center in Takeo Province, Cambodia. Kasetsart Journal of Social Science, 38, 88-89. Zubaidah, S. (2010). Berpikir Kritis: Kemampuan Berpikir Tingkat Tinggi yang Dapat Dikembangkan melalui Pembelajaran Sains. The Paper was Presented in the National Science Seminar 2010 with the them, “Optimizing Science to Empower Human Beings” in the Graduate School of Surabaya State University, Surabaya, East Java. Zulfadli. (2017). Pengembangan Tes Berbasis Revisi Taksonomi Bloom Pada Materi Struktur dan Fungsi Sel untuk Siswa Kelas XI di SMK Kota Tarakan. Jurnal Pendidikan Biologi Indonesia, 2 (2), 174-182.
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Details

Primary Language English
Journal Section Articles
Authors

Maskhur Dwi Saputra This is me

Soetarno Joyoatmojo This is me

Dewi Kusuma Wardani This is me

Publication Date October 1, 2018
Published in Issue Year 2018 Volume: 3 Issue: 4

Cite

APA Dwi Saputra, M., Joyoatmojo, S., & Kusuma Wardani, D. (2018). The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools. International Journal of Educational Research Review, 3(4), 85-96. https://doi.org/10.24331/ijere.453860
AMA Dwi Saputra M, Joyoatmojo S, Kusuma Wardani D. The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools. IJERE. October 2018;3(4):85-96. doi:10.24331/ijere.453860
Chicago Dwi Saputra, Maskhur, Soetarno Joyoatmojo, and Dewi Kusuma Wardani. “The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools”. International Journal of Educational Research Review 3, no. 4 (October 2018): 85-96. https://doi.org/10.24331/ijere.453860.
EndNote Dwi Saputra M, Joyoatmojo S, Kusuma Wardani D (October 1, 2018) The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools. International Journal of Educational Research Review 3 4 85–96.
IEEE M. Dwi Saputra, S. Joyoatmojo, and D. Kusuma Wardani, “The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools”, IJERE, vol. 3, no. 4, pp. 85–96, 2018, doi: 10.24331/ijere.453860.
ISNAD Dwi Saputra, Maskhur et al. “The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools”. International Journal of Educational Research Review 3/4 (October 2018), 85-96. https://doi.org/10.24331/ijere.453860.
JAMA Dwi Saputra M, Joyoatmojo S, Kusuma Wardani D. The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools. IJERE. 2018;3:85–96.
MLA Dwi Saputra, Maskhur et al. “The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools”. International Journal of Educational Research Review, vol. 3, no. 4, 2018, pp. 85-96, doi:10.24331/ijere.453860.
Vancouver Dwi Saputra M, Joyoatmojo S, Kusuma Wardani D. The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools. IJERE. 2018;3(4):85-96.

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