Peningkatan Profesionalisme Guru dalam Penyusunan Laporan Keuangan Perusahaan Manufaktur dengan Menggunakan Metode Drill and Practice
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Abstract
On June 7, 2018 the Director General of Primary and Secondary Education Regulation No. 07 / D.D5 / KK 2018 was issued concerning the Curriculum Structure of Vocational High Schools (SMK)/Madrasah Aliyah Majors (MAK) as the latest revision of the 2013 Curriculum Structure. Since it was published the revision of K13 has brought many changes in the curriculum structure of business and management vocational for vocational schools with a major in accounting and financial institutions. One of them is the emergence of "accounting practice of services, trades and manufacturing company” that will be taught in classes XI and XII. The problem faced by the MGMP Accounting Team in West Sumatra Province is manufacturing accounting material which is part of the subject of "accounting practice of services, trades and manufacturing company" is a new thing that requires an increase in understanding in manufacturing accounting materials, especially the practice of preparing financial statements of manufacturing companies as a form of improving teacher’s professionalism in teaching this material, especially for students of class XII 2019/2020 school year. The implementation team believes that the drill and practice method is the most appropriate method used as a learning method for "accounting practice of manufacturing companies" subjects. This activity is carried out through two approaches namely capacity building which focuses on the important concepts of preparing financial statements of manufacturing companies and workshops that use comprehensive modules as learning practices with drill and practice methods. At the end of the activity the participant can understand 81.26% and be able to complete 65.00% of the cases of preparing financial statements of manufacturing companies. So it can be concluded that this activity has been able to increase teacher professionalism in teaching the subject of " accounting practice of manufacturing companies ".
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