DESIGNING A SET OF WEB-BASED ENGLISH IN ... materi, alokasi waktu yang terangkum dalam Silabus. Materi yang telah dirancang kemudian dinaikkan ke s itus yang kemudian dievaluasi oleh

DESIGNING A SET OF WEB-BASED ENGLISH

READING MATERIALS FOR ACCOUNTING STUDENTS

IN SANATA DHARMA UNIVERSITY YOGYAKARTA

A Thesis

Presented as Partial Fulfillment of the Requirements to Obtain the Sarjana Pendidikan Degree

in English Language Education

By:

Elisabet Dian Premanasari

Student Number : 031214110

ENGLISH LANGUAGE EDUCATION STUDY PROGRAM DEPARTMENT OF LANGUAGE AND ARTS EDUCATION FACULTY OF TEACHERS TRAINING AND EDUCATION

SANATA DHARMA UNIVERSITY YOGYAKARTA

2009

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

i

DESIGNING A SET OF WEB-BASED ENGLISH

READING MATERIALS FOR ACCOUNTING STUDENTS

IN SANATA DHARMA UNIVERSITY YOGYAKARTA

A Thesis

Presented as Partial Fulfillment of the Requirements to Obtain the Sarjana Pendidikan Degree

in English Language Education

By:


Student Number: 031214110

ENGLISH LANGUAGE EDUCATION STUDY PROGRAM DEPARTMENT OF LANGUAGE AND ARTS EDUCATION FACULTY OF TEACHERS TRAINING AND EDUCATION


2009


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Lately, I’ve been walking in circles, watching, and waiting for something.. I’ve been walking in the shadow for my time.. I’ve been searching, I’ve been living for tomorrows all my life..

Dedicated to my Elmo:)


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ABSTRACT Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: English Language Education Study Program, Department of Language and Arts Education, Faculty of Teachers Training and Education, Sanata Dharma University.

Economic global development and IFRS (International Financial Reporting Standards) convergence in 2012 bring significant impacts on accounting and its world. Accountants have to master English reading skill considering that accounting activities are related to reading, analyzing, and serving financial statements. In fact, reading has not Indonesian habit yet, so that reading skill seems difficult to learn.

This study was an effort to design a set of English reading using media web that can be accessed through the internet. It is addressed to Accounting Students of Sanata Dharma and expectedly it motivates the students to keep them practicing reading. There were two main problems discussed in this study. The first problem was related to how a set of web-based English reading materials for Accounting Students in Sanata Dharma University was designed. The second problem was concerned with the presentation of the designed materials. To answer the first question, the writer employed ADDIE’s instructional design model developed by Patricia Rodger while applying research and development methodology. In developing materials, the writer underwent four major instructional design steps, i. e performing a need survey; identifying instructional goals, analyzing tasks, and writing assessment; choosing teaching strategies and instructional media; and doing evaluation and revision. Based on need survey information, the writer identified instructional goals. They were standard competence, basic competence, learning objectives, indicators, learning activities, materials, and time allocation. The designed materials were hosted into web and evaluated by evaluator, i.e. English lecturer of Accounting Program and English Education Study Program Lecturer as final users. Evaluation and feedback from the users were used as the basis for revision. The evaluation from them was calculated and described using central tendency. The calculated data showed that the grand mean score was 3, 16 in the scale of 1 to 4. Based on the data, it can be concluded that the materials had been well developed, though several minor revisions taken The revised materials and web were to answer the second question of this study. The materials were developed into eight units and each of them consisted of three activities. The materials are now available online and can be accessed on http://www.efa.lisadian.com.


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Finally, the writer hopes that this study will bring benefits to the students to motivate them in reading and to develop their reading skill. It will be also Accounting lecturer’s references in choosing an alternative media to develop reading materials.


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ABSTRAK Premanasari, Elisabet Dian. 2009. Designing a Set of Web-based English Reading Materials for Accounting Students in Sanata Dharma University. Yogyakarta: Program Studi Pendidikan Bahasa Inggris, Jurusan Pendidikan Bahasa dan Seni, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sanata Dharma.

Perkembangan ekonomi global and konvergensi IFRS (International Financial Reporting Standards) tahun 2012 membawa dampak yang signifikan bagi akuntansi dan dunianya. Dalam rangka mengikuti perkembangan tersebut, mahasiswa dituntut untuk menguasai kemampuan membaca Bahasa Inggris mengingat kegiatan akuntan berkaitan erat dengan laporan keuangan- membaca, menganalisis, dan menyajikan. Sayangnya, membaca bukan merupakan kebiasaan, bahkan budaya bagi mahasiswa sehingga seringkali kemampuan membaca dianggap sulit untuk dipelajari karena tidak menariknya media maupun motivasi yang kurang. Penelitian ini merupakan suatu usaha untuk menyusun seperangkat materi membaca menggunakan fasilitas website yang dapat diakses melalui internet yang ditujukan kepada mahasiswa Akuntansi Universitas Sanata Dharma sehingga diharapkan dapat meningkatkan kemampuan membaca dan memotivasi mereka untuk terus melatih kemampuan membaca. Terdapat dua permasalahan yang akan didiskusikan dalam penelitian ini. Pertama berkaitan dengan bagaimana materi membaca Bahasa Inggris yang disajikan melalui website disusun. Masalah kedua berkaitan dengan penyajian materi yang telah disusun. Untuk menjawab permasalahan pertama, penulis menggunakan model perancangan instruksional ADDIE yang kemudian dikembangan oleh Patricia Rodger. Dalam penelitian ini, terdapat empat langkah perancangan instruksional yang diikuti, yaitu: melakukan analisis kebutuhan; mengidentifikasikan tujuan instruksional dan mendesain materi; menentukan strategi pembelajaran dan media instruksional; dan melakukan evaluasi dan revisi. Dalam penelitian ini penulis juga menerapkan metodologi penelitian yang dirancang oleh Borg and Gall, yaitu metode Penelitian dan Pengembangan. Informasi yang didapat dari survei kebutuhan mahasiswa digunakan sebagai landasan dalam perancangan materi. Kemudian, penulis merumuskan standar kompetensi, kompetensi dasar, tujuan pembelajaran , indicator, kegiatan pembelajaran, materi, alokasi waktu yang terangkum dalam Silabus. Materi yang telah dirancang kemudian dinaikkan ke situs yang kemudian dievaluasi oleh dosen bahasa Inggris Jurusan Akuntansi dan dosen Pendidikan Bahasa Inggris sebagai pengguna akhir. Evaluasi dan umpan balik yang diperoleh dari pengguna website tersebut kemudian dijadikan acuan revisi. Data yang telah dihitung dan diolah menunjukkan bahwa nilai rata-rata total adalah 3,16 dalam skala 1 sampai 4. Berdasarkan data tersebut, dapat disimpulkan bahwa materi telah disusun dan dikembangkan dengan baik meskipun revisi masih perlu dilakukan.


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Penyajian akhir dari website yang telah direvisi merupakan jawaban dari permasalahan yang kedua. Materi yang telah disusun terdiri dari delapan unit dan tiap unit terdiri dari tiga bagian. Materi membaca dapat diakses melalui http://www.efa.lisadian.com Akhirnya, kiranya penelitian ini bermanfaat bagi para mahasiswa sehingga terus termotivasi untuk membaca dan bagi dosen dapat dijadikan acuan untuk pengembangan media dalam menyajikan materi membaca.


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ACKNOWLEDGEMENTS

My endless gratitude goes to Mr. JC who designs my life and who always

keeps me saved and blessed. It also goes to my beloved family: my father,

Sumarto, for the support, my mother, Premonowati, for greatest patience and for

the supper at midnight, and my handsome brother, Noel, for making me laugh at

when it is needed.

I would also like to thank those who have assisted me in making this thesis

well done. My greatest gratitude goes to Drs. Concilianus Laos Mbato, M.A.,

for his criticism, advice, correction, and support. It goes too to F.X. Ouda Teda

Ena, S.Pd, M.Pd., and Antonius Jody, S.Pd. for the review. Their willingness to

review my design in the busy hours really helps me. My special gratitude goes to

Drs. Yusef Widya Karsana, Akt., M.Si. who has given me permission to

conduct my study in Accounting Program; Cesilia Dwi Setyorini, S.Pd, English

lecturer of Accounting Program who help me to conduct the need and post survey

in her attractive class; and the students of Accounting Program of Sanata

Dharma University Yogyakarta who became the respondents of my questionnaire.

Special thanks are also addressed to my cyber friends who help me in

accomplishing this thesis and who accompany me every single night in the front

of notebook: Juragan Opik (Unitiga Software Development), fl3xu5, Choirul

Salam, Donz Anto, mbah ‘fendi_mild’, desmon_spencer, Riang ‘CVT, and the

buzzers I could not mention one by one.

Then, I am so grateful to Winny, Liol, Niken, Putri, Upik, Indri, Lidya,

Prima, Linda, Nina, Mbokdhe, Hepi, Patrick, Bikom, Adit Babi, Curly Adhit,

Tony, Dudy, Ardi, Febri, Papi Lukas, Mami Mon, Yessi, Cipok,

Willichazoer, and all PBI 2003 students for wonderful companionship. It is nice

having friends like them.

For what it is called friendship, I thank Inami, Antz, and Cang2. I thank

them for the time we laugh at and cry together, in good time and bad time.


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Finally, this thesis is dedicated to someone whom I love wholeheartedly,

who gives me sweet experiences, and whom I learn love and live. Whatever

happens, he is still the number one in my heart. God Bless us.



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TABLE OF CONTENTS

Page

PAGE OF TITLE………………………………………………………. i

PAGES OF APPROVAL………………………………………………. ii

PAGE OF DEDICATION……………………………………………... iv

STATEMENT OF WORK’S ORIGINALITY………………………. v

LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI KARYA

ILMIAH UNTUK KEPENTINGAN AKADEMIS………………………

vi

ABSTRACT……………………………………………………………...

ABSTRAK…………………………………………………………….......

ACKNOWLEDGMENTS……………………………………………….

vii

ix

xi

TABLE OF CONTENTS……………………………………………….. xiii

LIST OF TABLES……………………………………………………..... xvi

LIST OF FIGURES……………………………………………………... xvii

LIST OF APPENDICES………………………………………………... xviii

CHAPTER I : INTRODUCTION

1.1 Research Background………………………………...…………….

1.2 Problem Formulation…………………………………...…………..

1.3 Problem Limitation………………………………………...……….

1.4 Research Objectives………………………………………..………

1.5 Research Benefits………………………………………….……….

1.6 Definition of Terms………………………………………….……..

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5

6

6

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CHAPTER II : THEORETICAL REVIEW

2.1 Theoretical Description……..……………………………………...

2.1.1 Instructional Design Model.………………………………….

2.1.2 Reading…………………….…………………………………

2.1.2.1 The Nature of Reading……………………………….

2.1.2.2 Kinds of Reading Activities………………………….

2.1.2.3 Three Phases in Teaching Reading…………………...

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16

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2.1.2.4 Reading Techniques………………………………….

2.1.3 English for Specific Purposes………………….……………..

2.1.4.1 Definition and Criteria of English for Specific

Purposes………………………………………………

2.1.4.2 Need Analysis………………………………………...

2.1.4.3 The Classification of English for Spesific Purposes…

2.1.5 Developing of Syllabus………………………………………

2.1.5.1 Definition of Syllabus………………………………...

2.1.5.2 The Importance of Syllabus…………………………..

2.1.5.3 The Components of Syllabus…………………………

2.1.6 Web…………………………………………………………..

2.1.6.1 Definition of Web…………………………………….

2.1.6.2 The role of web in the reading process……………….

2.1.6.3 Web as a tool: word processing, utilities, assessments,

and databases…………………………………………

2.1.6.4 Web as a tutor: drill and practice, interactive learning.

2.2 Theoretical Framework……………………………………………..

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CHAPTER III : METHODOLOGY

3.1 Research Method…………………………………...…………..…..

3.2 Research Participants…………………………………………….....

3.3 Research Instruments……………………………………………….

3.4 Data Gathering Technique………………………………………….

3.5 Data Analysis Technique…………………………………………...

3.6 Research Procedure………………………………………………...

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CHAPTER IV : RESEARCH RESULTS AND ANALYSIS

4.1 How a Set of Web-based English Reading Materials for

Accounting Students in Sanata Dharma University Yogyakarta is

Designed……………………………………………………………

4.1.1 Performing the Needs Survey………………………………...

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4.1.1.1 The Result of Questionnaire………………………….

4.1.1.2 The Result of Informal Interview…………………….

4.1.2 Identifying Instructional Goals, Analysing Tasks, and

Writing Assessment…………………………………………..

4.1.3 Chosing Teaching Strategies and Instructional Media……….

4.1.3.1 Flowcharting………………………………………….

4.1.3.2 Making User Interfaces and Defining Page Behaviour

4.1.3.3 Hosting Files into Webserver………………………...

4.1.4 Doing evaluation and Revising……………………………….

4.1.4.1 The Result of Survey Research for Evaluation on the

Designed Materials…………………………………...

4.1.4.2 The Participants’ Recommendation…………………..

4.1.4.3 The Revision of the Designed Materials……………..

4.2. What the Designed Set of Web-based English Reading Materials

for Accounting Students in Sanata Dharma University Yogyakarta

Looks Like………………………………………………………….

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CHAPTER V : CONCLUSIONS AND SUGGESTIONS

5.1 Conclusions…………………………..…………………………….

5.2 Suggestions………………………………..………………………..

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REFERENCES 81

APPENDICES 83


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LIST OF TABLES

Page

Table 1 : Necessities, Lack, and Wants………………………………….. 26

Table 2 : Distribution of the Participants (Students)…………………….. 46

Table 3 : Distribution of the Participants (English Lecturer of

Accounting Program of Sanata Dharma University)…………

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Table 4 : Distribution of the Participants (Lecturer of English

Educational Program of Sanata Dharma University)………….

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Table 5 : Measures of Central Tendency………………………………... 47

Table 6 : The Data Calculation Result of the Participants’ Need……….. 50

Table 7 : The Topics Needed…………………………………………… 52

Table 8 : Topic and Title………………………………………………… 59

Table 9 : Title and Learning Objectives…………………………………. 59

Table 10 : Participants’ Profile………………………………………….. 72

Table 11 : Degree of Agreement and Meaning………………………….. 73

Table 12 : The Data Calculation Result of the Participants/ Perspective

toward the Designed Materials………………………………..

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LIST OF FIGURES

Page

Figure 1 : ADDIE’s Design Model……………………………………… 15

Figure 2 : ADDIE’s Model and Rodger’s Instructional Design Steps….. 15

Figure 3 : Division of English for Specific Purposes……………………. 28

Figure 4 : The Steps of the Material Design…………………………….. 38

Figure 5 : The Research Method and Theoretical Framework

Relationship...............................................................................

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Figure 6 : The Website Flowchart……………………………………….. 62

Figure 7 : The Login Member Page........................................................... 64

Figure 8 : The Member Registration Page................................................. 64

Figure 9 : The Home Page......................................................................... 65

Figure 10 : The Unit Page.......................................................................... 65

Figure 11 : The Learning Objectives Page................................................ 66

Figure 12 : The Pre-Reading (Picture Multiple Choice) Page................... 67

Figure 13 : The Pre-Reading (Short Essay) Page....................................... 67

Figure 14 : The Pre-Reading (Text Multiple Choice) Page....................... 68

Figure 15 : The Explanation Page……………………………………….. 68

Figure 16 : The Reading Pages.................................................................. 69

Figure 17 : The Exercise (Matching) Page................................................ 69

Figure 18 : The Exercise (True/False) Page............................................... 70

Figure 19 : The Exercise (Short Essay) Page............................................. 70

Figure 20 : The Polling Page...................................................................... 71


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LIST OF APPENDICES

Page

Appendix A : Permission Letters………………………………………... 83

Appendix B : A Sample of Need Survey Questionnaire……………….... 85

Appendix C : A Sample of Evaluation Survey Questionnaire and

Feedbacks from the Research Participants………………...

91

Appendix D : The Raw Data Result of Need Survey Questionnaire……. 94

Appendix E : The Syllabus…………...………………………………….. 100

Appendix F : Printed Materials…………………………………………... 107

Appendix G : The Developed Website….……………………………….. 136

Appendix H : Curriculum 2006…………………………………………. 146


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CHAPTER I

INTRODUCTION

In the first part of this study, the writer presents the introduction of the

study. Six important parts included are Research Background, Problem

Formulation, Problem Limitation, Research Objectives, Research Benefits, and

Definition of Terms.

1.1 Research Background

The business and commerce all over the world has been rapidly growing

from year to year. In 2009 Indonesia’s economic growth achieves 6, 2 % (Antara,

2008a: 1). As infrastructure development, the demand for workers especially

accountants is also increasing. Indonesian accountants commonly work in Public

Accountant Offices, Tax General Directorate, public companies, private

companies, multi-companies and foreign companies. Accountants who have

abilities in both mastering English and Auditing can be Public Accountants who

audit Financial Statements of multinational companies. Unfortunately, Public

Accountants listed in Indonesia are only 689 (Antara, 2008b: 1). Moreover, now

Indonesia is adapting IFRS (International Financial Reporting Standards) and the

IFRS converged Accounting entity controlling treatment would be applied to

entities financial reports as of January 1, 2012. So that, Indonesia company

financial report would be comparable to other country’s reports (Antara, 2008c:

1).


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Considering the demand, mastering English becomes an urgent and

important necessity for accountants. Many universities, both public and private

establish Accounting program which educates and prepares their students to be

professional and competent accountants. Accounting International Program is

sporadically established to create Accountant degree with good English and

Accounting capability. Textbooks used by students and lecturers are also in

English. Also, Indonesian who intends to work for foreign companies should

master English well, particularly, because they are going to serve Financial

Statements and to communicate Accounting reports to their stakeholders and

stockholders in English.

Reading is an important element for learning Accounting. First, the

accounting works are closely related with data, numbers, charts, and texts. The

accountant postulants have to deal with written texts, so that the ability of reading,

both quick and slow reading is expected. Reading graphic, chart, number and

interpreting them into economic analysis are kinds of abilities whom the

accountants have to master. Second, most of accounting handouts and books,

business articles, economic newspaper and magazines are in English. By

mastering English and its vocabulary(s), the accountant postulants will understand

the contents and be out of misinterpretation.

But unfortunately, problems still occur in teaching-learning reading. One

of the problems that we encounter is difficulty in providing interesting materials

according to students’ want and interest. Mostly, the students feel bored of

conventional materials given by the teacher. It is far from joy. Moreover, the


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materials are stale and are not up to date, so that the students are not upgraded

with fresh materials. Therefore, using Financial Statements, Accounting and

financial reports, and business articles might be a perfect solution, because

students can understand both Accounting and English materials in the same time.

In addition, those materials are presented in multimedia (e.g.: interactive CD) so

that they become highly motivated in reading. The Accounting subject which is

primary terrifying for the students then will be pleasurable and reading teaching

learning process would be interesting and challenging.

In the context of accounting world, technology makes it possible for

everyone especially economists to gain Accounting and financial information

such as Annual Reports, Independent Auditor Reports, Public Accountant

Reports, Financial Statements, Comparative Financial Statements, Consolidated

Financial Statements, and business articles through the internet. Also, it enables

them to publish economic and business articles, opinions, and general response of

economic affair, and multimedia materials to the world beyond the classroom.

Some companies openly and transparently publish their Financial Statements and

annual reports via website. As a consequence, by watching them, society knows

the companies’ management performance in general. In the context of Accounting

education, the technology facilitates Accounting lecturers to gain teaching

materials that would be given and taught to their students. Through Google search

engine, they are able to seek Accounting materials: company Financial

Statements, Accounting education software, auditor’s opinion, on company

management performance, Accounting and Financial Reports, business articles,


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Accounting word games and many more. For the accountant postulants, the

technology facilitates them to gain materials to help to finish assignments given.

Seeing the phenomena and problems occur, the writer intends to design a

set of Accounting reading material based on web. These materials are designed for

Accounting students in Sanata Dharma University Yogyakarta. Having

experienced attending English class in Accounting, the writer notices that reading

text given was quite tiring and boring to read. And even, it was not directly

applicable to Accounting. From this point, the writer focuses on the designing

reading material, of course, which is integrated with grammar and vocabulary due

to increase the quality of reading texts, to develop the students reading skill

generally, and to enhance the students’ vocabulary mastery specifically.

Hopefully, this design gives positive contribution for English lecturers of

Accounting Program in Sanata Dharma University Yogyakarta, the Accounting

student who takes English subject, Accounting Program of Sanata Dharma

University Yogyakarta, Accounting practitioners, and everyone who consider to

Accounting Education.

1.2 Problem Formulation

Based on the discussion above, there are two main problems are intended

to be solved:

1. How is a set of web-based English reading materials for Accounting

students in Sanata Dharma University Yogyakarta designed?


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2. What does the designed set of web-based English reading materials

look like?

1.3 Problem Limitation

The research is conducted to design a set of web-based English reading

materials for Accounting Students in Sanata Dharma University Yogyakarta. The

main purpose of this material design is to enhance students’ mastery in reading so

that the students are able to understand the economic issues, to serve Financial

Statements, and to communicate Accounting Reports in English when they work

as accountants. The design materials are limited into the intermediate English

reading skill needed by the Accounting students.

Considering the urgency and the importance of mastering this skill, the

writer intends to develop a set of reading materials designed based on web-

technology and to combine with English for Specific Purposes (ESP).

The subject of this study is Accounting Program students in Sanata

Dharma University Yogyakarta. The writer chooses this university because it has

a good quality. Accounting Program graduates qualified and ready to work

accountants. The Accounting Program also has been acrreditated A by DIKTI.

There have been many students of this universities working at the public, private,

multi, and foreign companies including those who work as accountants.


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1.4 Research Objectives

Based on the problem formulation, the writer formulates two objectives in

this research. They are as follows:

1. To find out how a set of web-based English reading materials for

Accounting students in Sanata Dharma University Yogyakarta is

designed.

2. To present a set of web-based English reading materials for

Accounting students in Sanata Dharma University Yogyakarta.

1.5 Research Benefits

It is expected that this study may give some benefits to the English for

Specific Purposes (ESP) teaching/learning development, especially the English

for Academic Purposes (EAP). The benefits of this study are as follows:

1. For English lecturers

It is expected that English lecturers can use the web-based materials

to teach reading in Accounting Program which prepares its students to be

professional accountants. This materials can be used as additional

materials in the students’ learning activities.

2. For Accounting students

This study will provide them with a set of well-developed English

reading materials that match their need to get more knowledge on how

understand the reading texts given and English Accounting book.


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3. For Accounting Program of Sanata Dharma University

Yogyakarta

It is hoped that the reading materials can increase the students’

reading ability in applying English in Accounting subjects such as

Behavioral Accounting, Auditing, Bussiness Communication, Analysis of

Financial Statement which use English as the textbooks language. By

having better quality of English reading skills, the students will be able to

understand the knowledge and to serve Financial Statement in English. As

a result, it will increase the quality of Accounting graduates of Sanata

Dharma University in general.

1.6 Definition of Terms

In this section, the writer intends to discuss the terms, which are used in

this study. The terms are follows:

1. Instructional Computing

Instructional Computing is defined as the use of computer in the

design, development, and delivery, and evaluation of instruction (Newby,

2000a: 18). In this study, instructional computing is the process of

translating principles of learning and instruction using the computer. It is

aimed to reduce the time required to to design and produce instructional

materials. It is also to ensure the maximum effect on Accounting students’

learning.


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http://en.wikipedia.org/wiki/Design - cite_note-

1http://en.wikipedia.org/wiki/Design - cite_note-0

2. Website

Web or website as a multimedia resource and communications tool

based on hypertext, a system of clickable (Teeler & Gray, 2000). A source

of fast information resources on the internet is the web or world wide web

(Newby, 2000b: 58).

In this study, web is media to deliver the presentation of English

reading materials to Accounting Students. The website,

www.efa.lisadian.com consists of webpages containing English reading

materials and its exercises. The writer allows the students to experience

materials through website and provides the students with repeated and

varied experiences with subject matter to help them comprehend English

Reading.

3. Web design

According Newby (2000c: 59) web design is the skill of creating

presentations of content in the form of hypertext or hypermedia.

In this study, web design is the skill of designing

www.efa.lisadian.com using softawares. Designing web is started with

buying domain www.lisadian.com and hosting space at IDWebhost;

installing Apache MySQL PHP WampServer 1,5, Adobe Dreamweaver

CS2, and Adobe Photoshop; doing PHP programming; uploading PHP

files through FTP (File Transfer Protocol) and saving it in the document


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root at c:\apache\wamp\www\efa, and finally dumping the database in the

webserver.

4. Reading

According to Mitchell (1982: 1), reading is defined as the ability to

make sense of written or printed symbols. The reader uses the symbols to

guide the recovery of information from his or her memory and

subsequently uses this information to construct a plausible interpretation

of the writer’s message. Whorter (1990: 4) states that “reading is

thinking”. It is active process of identifying important ideas and

comparing, evaluating, and applying them.

In this study, reading is a set of activities to intepret and comprehend

Accountancy texts through website. The process is started with accessing

web, signing in, reading learning objectives, activating the students’

background knowledge by doing pre-reading, reading main passage, and

doing exercises. It is expected that reading activities will motivate the

student’s in reading and enhance their reading ability.

5. Accounting Students of Sanata Dharma University

According to Accounting Principles Boards (1970: 4), Acoounting is

a service activity. It is to provide quantitative information, primarily

financial in nature, about economic entities that is intended to be usegul in

making decisions.

In this study, Accounting Program is one of programs in Economy

Faculty of Sanata Dharma University in which the writer was doing the


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research and conducted the need survey for pre-design and post design.

Sanata Dharma University is one of private universities which is in

Yogyakarta.


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CHAPTER II

THEORETICAL REVIEW

This chapter is divided into two main parts, namely theoretical description

and theoretical framework. In the theoretical description, six major points are

discussed. They are instructional design model, research and development (R&D),

the theory of reading, English for Specific Purpose (ESP), the theory of syllabus,

and web. The second part of this chapter attempts to draw a framework based on

the theoretical description that has been discussed in the first part of this chapter.

2.1. Theoretical Description

This section discusses instructional design models, research and

development (R&D), the theory of reading, English for Specific Purpose (ESP),

developing the syllabus, and the materials presentation model.

2.1.1. Instructional Design Model

Instructional is the deliberate arragement of learning conditions to promote

the attainment of some intended goal (Driscoll, 1994: 332). Instructional design is

the process of developing plans for instructional through practical application of

theoretical principles (Newby, 2000d: 67). Designing instruction is the process of

translating principles of learning and instruction into plans for instructional

materials and actvities (Smith & Ragan, 1992: 2).

In this study, there is one model presented, that is ADDIE’s Model.

ADDIE refers to Analyze, Design, Development, Implementation, and


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Evaluation. This model offers an effective instruction design model which is

based on technology.

Based on her book: Designing Instruction for Technology-Enhance

Learning, Patricia L. Rodger develops ADDIE’s model into instructional design

phases. This model consists of six phases (Rodger, 2009: 2). They are:

a. Performing a Need Analysis (ANALYZE)

In this phase, the instructional problem is clarified, the instructional

goals and objectives are established, and the learning environment and

learner's existing knowledge and skills are identified. Below are some of

the questions that are addressed during the analysis phase:

• Who is the audience and what are their characteristics?

• Did we identify the new behavioral outcome?

• What types of learning constraints exist?

• What are the delivery options?

• What are the online pedagogical considerations?

• What is the timeline for project completion?

b. Identifying Instructional Goals and Analyzing Tasks, and

Writing the Assessment (DESIGN)

This phase deals with learning objectives, assessment instruments,

exercises, content, subject matter analysis, lesson planning, and media

selection. The design phase should be systematic and specific. Systematic

means a logical, orderly method of identifying, developing, and evaluating

a set of planned strategies targeted for attaining the project's goals.


13

Specific means each element of the instructional design plan needs to be

executed with attention to details. These are the steps used for the design

phase:

• Documentation of the project's instructional, visual, and technical

design strategy

• Apply instructional strategies according to the intended behavioral

outcomes by domain (cognitive, affective, and psychomotor).

• Create storyboards

• Design the user interface and user experience

• Prototype creation

• Apply visual design (graphic design)

d. Choosing Teaching Strategies and Instructional Media

(DEVELOPMENT)

This phase is where the developers create and assemble the content

assets that were created in the design phase. Programmers work to develop

and/or integrate technologies. Testers perform debugging procedures. The

project is reviewed and revised according to any feedback given.

• List activities that will help the students learn the task.

• Select the delivery method such as tapes, handouts, etc.

• Review existing material so that we do not reinvent the wheel.

• Develop the instructional courseware.

• Synthesize the courseware into a viable training program.


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• Validate the instruction to ensure it accomplishes all goals and

objectives.

d. Teaching the Course (IMPLEMENTATION)

During the implementation phase, a procedure for training the

facilitators and the learners are developed. The facilitators' training should

cover the course curriculum, learning outcomes, method of delivery, and

testing procedures. Preparation of the learners includes training them on

new tools (software or hardware), and student registration. This is also the

phase where the project manager ensures that the books, hands on

equipment, tools, CD-ROMs, and software are in place, and that the

learning application or Web site is functional.

e. Doing Evaluation and Revision (EVALUATION)

This phase consists of two parts: formative and summative.

Formative evaluation is present in each stage of this process. Summative

evaluation consists of tests designed for domain-specific, criterion-related

referenced items and providing opportunities for feedback from the users.

• Review and evaluate each phase (analyze, design, develop,

implement) to ensure it is accomplishing what it is supposed to.

• Perform external evaluations (e.g. observe that the learner on the

job can actually perform the tasks that were trained).

• Revise training system to make it better.


15

The five steps ADDIE’s design model proposed can be seen in the

following figure:

Figure 1. ADDIE’s Design Model (Pappas, 2009: 2)

Figure 2. ADDIE’s Model and Rodger’s Instructional Design Steps

ANALYSIS

DESIGN

DEVELOPMENT

EVALUATION

IMPLEMENTATION

Performing a Needs Analysis

Instructional Design Steps developed by Rodger

ADDIE’s Model

Identifying Instructional Goals, Analyzing Task, and Writing Assesment

Teaching the Course

Choosing Teaching Strategies and Instructional Media

Doing Evaluation and Revision


16

The field of instructional design and the actual practice of instructional design involve teams of people, from programmers and graphic artists, the subject matter expert and project managers. In the real education world, teachers functions as teacher-designer who determine the need for instruction, design and develop, revise, and teach the material they develop. The secret to succes is to focus on teaching and learning, not on the technology (Rodger, 2009: 1)

In this study, the writer adopts four steps in designing instructional, i.e

Performing a Needs Surveys, Identifying Instructional Goals, Analyzing Tasks,

and Writing Assessement, Choosing Teaching Strategies and Instructional Media,

and Doing Evaluation and Revision. The fourth steps in Rodger’s instructional

steps (Teaching the Course) is not implemented in the English class in Accounting

program yet, considering that the students have already ended the sucject this

semester. Althought it is not implemented in the classroom, the designed materials

will be reviewed to the evaluators.

2.1.2. Reading

2.1.2.1 The Nature of Reading

According to Mitchell (1982: 1), reading can be defined as the ability to

make sense of written or printed symbols. The reader uses the symbols to guide

the recovery of information from his or her memory subsequently uses this

information to construct a plausible interpretation of the writer’s message.

Mc Whorter (1990: 4) states that, “reading is thinking. It is an active

process of identifying important ideas and comparing, evaluating, and applying

them.”


17

From the definition above, the writer concludes that reading is the thinking

process of the written or printed symbols to build the meaningful interpretation

from the writer’s message.

2.1.2.2 Kinds of Reading Activities

Sonka (1979: 3) states two kinds of reading activities, they are as follows:

1) Intensive Reading

Intensive reading refers to the kind of reading activity that uses the

short reading text. Meanwhile, Paulston and Bruder (1976: 163) state that,

“intensive reading is concerned with related skills, such as developing strategies of expectation and guessing meaning from context, as well as using dictionaries. These activities are done in class and they require the students’ detail understanding. That is why the texts are examined deeply in class.”

2) Extensive Reading

Extensive reading refers to the kind of reading activity that uses

longer reading text. To support Sonka’s view, Paulston and Bruder (1976:

199) say that, “extensive reading simply refers ti the outside reading.

Students do on their own with no help or guidance from the teacher.” The

purpose of extensive reading is to get general information and ideas, and it

is done for pleasure. Extensive reading is not to remember details from

exam, but to refresh our mind by reading magazine, short story, or the like.

English class of Accounting Program taught by Cesilia Dwi Setyorini,

S.Pd. uses intensive reading as a reading activity. The reading activity uses short

reading texts related to Accountancy. In Intensive Reading, the reading activity

requires the students to understand the reading text more. This activity is


18

elaborated with speaking activity that is presentation. So that, the students read the

Accontancy text and present the content of the text in the front of the class.

2.1.2.3 Three Phases in Teaching Reading

There are three phases in teaching raeding, they are pre-reading activity,

whilst reading activity, and post reading activity. Durkin (1987:423) offers the

three phases in teaching reading, they are:

1) Pre-Reading Activity

It is given to activate students’ knowledge about the text and to

motivate and interest them in doing the reading with one or more definite

purpose in mind by:

a. Teaching Vocabulary

The basic reason for attending to the new vocabulary is to

facilitate comprehension. Students often abandon the reading

assignment because the recognize the difficult task. It seems a little

unfair to expect students to do some reading activities whereas they

have not been adequately prepared.

b. Providing Essential Background Information

Adequate Preparation for reading a piece text includes helping

students either recall or acquire information necessary for

comprehending it. At times, part or even all of this responsibility can

be met in conjuction with the attention given to the new words.


19

c. Establishing Purposes for Reading

The students may not be ready to establish their own reason for

reading; therefore, it is important for the teacher to encourage them

to get into the habit of doing reading. With a teacher’s help, students

can often decide what they want to get from their reading when the

text deals with something familiar.

d. Motivating Students to be able to do the Reading

The teacher tries to arise and develop interest in the reading text

to be studied. This may occur by having students recall from their

own experientail background related to the content of the reading

text.

These four activities will help to facilitate the students’ reading

comprehension. If what is done to facilitate comprehension is suffiecient, the

students should be able to read the reading text independently and without

interruption.

2) Whilst Reading Activity

The activities in whilst reading are to lead the students to understand

the content of the reading passage. The activities are as follows:

a. Skimming

Skimming is the skill that helps the students read quickly and

selectively in order to obtain the general idea of the material.

b. Scanning


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Scanning helps the students search quicly for the specific

information he wishes to get from the material, such as finding the

meaning of a word in a dictionary, finding the heading under which

required information appears in an index, finding statistical

information in tables, charts, or graphs, and finding the answer to

certain questions from a text.

c. Reading for axplicitly stated main ideas

The activities help the students to find ideas explicitly.

d. Reading for implicitly stated main ideas

The activities facilitate the students to understand main ideas

implicitly.

e. Reading for details

In reading for details, the students are asked to read the text to

find the detailed information.

f. Reading between the lines

The students will be able to do this by making use of the context

in which the word occured, in orrder to give him a rough idea of its

meaning. The activities help the students to better understand how to

draw an inference.

g. Deducing meaning from context

These activities require the students to discover the meaning of a

great number of unfamiliar words from the reading texts.


21

3) Post-Reading Activity

Post Reading Activity aims at consolidating or reflecting upon what

has been read and to relate the text to the learners’ own knowledge,

interests, or views. The activities in this phase are as follows:

a. Problem solving discussion toward the problem of the text

Problem solving discussion activities encourage students to talk

together to find a solution to problem or task. Apart from organizing

the groups and conducting feedbanck, the teacher can have the

students on their own.

b. Doing a word puzzle dealing with the term of the text

These require learners to guess, use personal experinece, use

their imagination and test their powers of logical reasoning.

c. Telling summary of the text

Have a student retell an entire reading passage in his own words.

Encourage other students to ask him a questions after he completes

his presentation.

d. Holding a small role play

Learners are given some choices of what to say and may

participate more willingly.

2.1.2.4 Reading Techniques

According to Kustaryo (1988:3), reading techniques play an important role

in understanding reading materials. They facilitate students who want to read

efficiently. A students who has determined what he expects to gain from his


22

reading should select a reading technique that best suits his particular purpose. To

fulfill particular purpose some techniques of reading are presented. The

techniques are follows:

1). Skimming

Skimming is a technique used to look for the “gist” of what the

author is saying without a lot of detail. This is used if one only wants a

preview or an overview of the material. In preview skimming, one reads

the introductory information, the heading, and subheading, and the

summary, if one is provided. After this skimming, one should decide

whether to read the more material throughly and rapidly. Skimming to get

an overview is an important skill for college students. They will find that

more reading will be assigned and suggested to them to improve their

understanding of their fields. By skimming to obtain the “gist” of the

material, they are able to overcome their reading tasks.

2). Scanning

When a students needs to locate specific information, he might not

read carefully or even skim. Instead, he might be able to scan and to find

the information he needs. In order to scan efficiently, he should have a

clear idea of what he is looking for, where he is likely to find it, and how

he can recognize the information when he sees it.

3). Reading with Comprehension

Reading with comprehension means understanding what has been

read. It is an active thinking process that depends not only on


23

comprehension skills but also on the students’s experiences and prior

knowledge. Comprehension involves understanding the vocabulary,

finding the relationship among words and concepts, organizing the ideas,

recognizing the auothor’s purpose, making judgement, and evaluating.

2.1.3. English for Specific Purposes

2.1.3.1 The definition and Criteria of ESP

According to Hutchinson and Waters (1987: 19), ESP must be seen as an

approach not as a product. It means that ESP is not a method in language teaching

learning. However, ESP is an approach to language learning, which is based on

learners’ need. The foundation of all ESP is the simple question: why does this

learner need to learn a foreign language? Therefore, ESP, then is an approach to

language teaching in which all decision as to content and method are based on the

learners’ reason for learning.

Robinson (1991: 2) proposes numbers of features, which are considered as

the “criteria of ESP”. The features are as follows:

1. ESP is ordinarily goal directed

People learn English to achieve certain goal. They need English not

merely because they are interested in general English, buat because the

need it for study or work purpose. Students who are trained to be

accountant need English to support their study. Therefore, the purpose of

the study is already goal directed. The materials of activities engaged in

learning process should be appropriate with the purpose of their study.


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2. Need analysis is paramount to design an ESP course

It means that the aim of the course is first identified bythe learners

need analysis. The purpose of the needs analysis is to identify and specify

what the students need in learning English. It emphasize the target of the

course goal.

3. In ESP course, the participation are usually adulds rather that

children

People who learn in an ESP course are normally people who have

experiences in learning English. They usually have learnt English. They

have learnt for general. They need ESP to continue their English in more

specific way related to their study or work. The participants of this study

are Accounting students. The basic of their English mostly is moderate, so

that the materials design should be designed in a such a way that it will be

appropriate for the students.

4. The class of ESP should come from identical learners

People who learn in an ESP course must have the same kind of

work field of specialist although their ages are different one another. It is

not common for an ESP class to have learners with various studies or

works.

5. There usually clear time period for the course

The objectives should closely specify and be related to the time

available. It implies the collaboration and negotiation among those who

involved in the course, for example, organizer, teacher, students.


25

2.1.3.2 Needs Analysis

Need analysis is very important in ESP course. Need analysis differetiates

general English and Englsih for Specific Purpose (ESP). According to Hutchinson

and Waters (187: 53) the needs of general English learner are not specified, for

example the schoolchild. However, the difference between ESP and general

English is not the existence of a need as such but rather an awareness of the need.

This awareness will have an influence on what will be acceptable as reasonable

content in the language course and, on the positive side, what potential can be

exploited.

Hutchinson and Water (1987:55) state that “learner needs include target

needs and learning needs.”

a. Target Needs

Target needs include the target situation in terms of necessities, lacks, and

wants.

1) Necessities

Necessities are determined by the demands of the target situation,

that is, what the learners have to do in order to function effectively in the

target situation.

2) Lacks

It is also necessary to recognize what the learners know already

before conducting the course. By doing so, the designer can decide which

of the necessities the learners’ lacks. Therefore, the lacks can be identified

and the designer is able to direct that lack.


26

3) Wants

After identifying the learners’ necessities and lack, it is important to

consider what the learners’ view of their needs. It is necessary to conduct

the students’ wants about the subject.

Table 1. Necessities, Lacks, and Wants

OBJECTIVE (i.e. as perceived by course designers)

SUBJECTIVE (i.e. as perceived by learners)

NECESSITIES The English for success in Accounting or Economic Studies

To reluctantly cope with a ‘second-best’ situation

LACKS

(Presumably) areas of English needed for Accounting or Economics Studies

Means of doing Economics Studies

WANTS To succeed in Accounting or Economics Studies

To undertake Economics Studies

b. Gathering Information about Target Needs

There are number of ways in which information can be gathered about

needs. The most frequently used are questionnaires, interviews, observation, data

collection and others. However, it is possible to use more than one method to

gather the information. It is also important to remember that needs analysis is a

continuing process in which the conclusions are constantly checked and re-

assessed (Hutchinson and Waters, 1987: 59)

c. Learning Needs

According to Hutchinson and Waters (1987: 62), it is naive to base course

design simply on the target objective, just as it is naive to think that a journey can

be planned solely in terms of the stating point and the destination. Therefore, it is


27

also important to know and plan about the vehicle in order to achieve the

destination. This vehicle, concerning ESP course design, is called as learning

needs.

d. Analyzing Learning Needs

To analyze learning needs, we can refer to these following questions as the

framework for analyzing learning needs:

- Why are the learners taking the course?

- How do the learners learn?

- What resources are available?

- Who are the learners?

- Where will the ESP course take place?

- When will the ESP course take place?

2.1.3.3 The Classification of ESP

A number of terms for various types of ESP are current and it is useful to

know what they mean and what sort of ESP program they describe. They deal

with very broad distiction within ESP. Based on the learners’ purpose and on the

general nature of the leaners’ specialization, there are two main distictions, which

help distinguish ESP situation, namely English for Occupational Purposes (EOP)

and English for Academic Purpose (EAP).

English for Occupational Purpose is English in which the participants need

it to use English as part of their work or profession. For example, English for

Doctors. The learners need English to talk and respond to patients.


28

English for Academic Purpose is English in where the participants need it

to process their study. The language taught may be based on particular disciplines

at higher level of education. For example when the students specialize (in study)

or intends to specialize (pre-study) in a particular subject.

This study concerns with designing a set of web based English reading

materials for Accounting students in Sanata Dharma Univesity. Therefore, the

terms English for Accounting Students is a part of English for Academic Purposes

(EAP).

The division of English for Specific Purposes can be cllarified as follows:

Figure 3. Divison of English for Specific Purposes (Hutchinson & Waters , 1987: 62)

ELT (English Language Teaching)

ESL (English as Second Language)

EMT (English as Mother Tongue)

EFL (English as Foreign Language)

EBE (English for Business & Economics)

GE (General English)

ESP (English for Specific Purposes)

EST (English for Science & Technology)

ESS (English for Social Science)

English for Academic Purposes

English for Occupational

Purposes

EOPEAP EAP EOP

English for Accounting

Students


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2.1.4. Developing the Syllabus

2.1.4.1 Definition of Syllabus

According to Yalden (1987: 19) a syllabus defined as a plan which the

teacher convert into a reality of classroom interaction. Whereas, Robinson (1991:

34) states that “a syllabus is a plan of work and thus essential for the teachers as a

guideline and context for class content.” Meanwhile, Widdowson (in David

Nunan, 1988: 6) points out that a syllabus is simply a framework in which

activities can be carried out a teaching device to facilitate learning.

The writer defines a syllabus as a statement of the plan. The function is to

guide the teacher to select the materials based on the definition of objectives, the

level of the students and duration of the course. A syllabus takes an important role

for the teacher in designing the material. Moreover, it emphasize how the plan

should be applied into the reality.

2.1.4.2 The Importance of Syllabus

According to Nunan (1988), there are several reason why a material

designer should establish a syllabus. The reasons are as follows:

1). Syllabus provides basis for the dividion of assessment, textbook, and

learning times.

2). Syllabus makes the language-learning task appear manageable.

3). Syllabus serves as a map, which gives direction in language learning.

4). Syllabus is an implicit statement, which gives direction in language

and learning.


30

5). Syllabus provides a set of criteria for materials selection and/or

writing.

6). Syllabus provides a visible basis for testing.

2.1.4.3 The Components of Syllabus

Reflecting on the Curriculum of 2006, Accounting Department proposes

some components, which should be included in a syllabus. The components of a

syllabus are as follows:

1. General Objective

The general objective is the basic abilities/skills, which the students

should have, in a learning process. The formulation of general objective in

a syllabus is intended to guide the lecturer or syllabus designers to

formulate the learning objectives to be a learning experiences so that the

arrangement of learning experiences can be appropriate to the formulated

goals.

2. The main topics

The placement of the main topics in the syllabus function as a

description or outline of a set of materials. The chosen topics have to

support general objective.

3. Learning Objectives

The formulation of the learning objectives in a syllabus is important.

It is very useful to remind the lecturer about the learning objectives which

should be achieved related to the topic. The elements of learning

objectives include the learning outcomes, namely the statements of the


31

expected performances after the students experience the learning process

in certain competence.

4. Indicators

Indicators are the spesific form of learning objectives. If the students

can achieve the formulated indicators, the learning objectives can

automatically be fulfilled.

5. Learning experience

In order to guarantee that there is an effective teaching learning

process, the syllabus designer should formulate learning experiences,

which the students will undergo. In the syllabus, the learning experiences

includes the arrangement of the activities, which the students should do in

order to achieve the learning objectives.

6. Time allocation

In order to be able to plan the learning process, the duration of time

needed to achieve the formulated basic competence should be organized.

The organization of time depends on the time provided for coducting the

whole learning process.

7. Sources

The learning sources, which are considered to be effective to support

the students’ learning process are books, magazines, articles, newspapers.


32

2.1.5. Web

2.1.5.1.Definition of Web

Oxford dictionary defines a website (or "web site") as a collection of

related web pages, images, videos or other digital assets that are hosted on one

web server, usually accessible via the Internet.

Information on the Web is organized in units called Web pages, which are

similar to printed documents but that contain hypermedia features. A website

consists of a set of interrelated pages usually operated by a single entity (Newby,

2000e: 59)

The pages of a website can usually be accessed from a common root URL

called the homepage, and usually reside on the same physical server. The URLs of

the pages organize them into a hierarchy, although the hyperlinks between them

control how the reader perceives the overall structure and how the traffic flows

between the different parts of the site.

Some websites require a subscription to access some or all of their content.

For examples, subscription sites include many business sites, parts of many news

sites, academic journal sites, gaming sites, message boards, Web-based e-mail,

services, social networking websites, and sites providing real-time stock market

data. Because they require authentication to view the content they are technically

an Intranet site.


33

2.1.5.2.The role of web in the reading process

Strickland (1987: 1) states that

“Since containing texts, images, videos or other digital assets hosted on one web server and accessed via the Internet, website is able to maximize the readers’ attention, to present new materials, to provide immediate feedback, to keep records in progress, and to help free the teacher for other instructional duties.” In many ways, the most effective reading instruction is that which

provides students with an optimal set of conditions in which to learn. That set of

condition results from an orchestration of method, materials, and classroom

context.

2.1.5.3.Web as a tool: word processing, utilities, assessments, and data bases

A word processing is the general term for software program that permit

user to write, edit, store, and print text. There are programs with varying levels of

sophistication available for just about every computer on the market

(McWilliams, 1983). A powerful tool for both teachers and students engaged in

creating text, word processing is a computer application whose potential is just

beginning to be tapped (Strickland, 1987b: 13).

Teacher utility packages enable computer novices to tailor software to

students’ academic needs. They provide frameworks consisting of an activity

format (replete with graphics and reinforcement) and directions for supplying the

content to be produced on or off the computer (Strickland, 1987b: 31).

The need to cope with information overload and excessive paperwork has

caused most computer users to investigate computerized filling systems for home

and professional purposes. While initially time consuming to prepare, these filing


34

system has become an efficient means for retrieving the most obscure information

(Strickland, 1987c: 43).

2.1.5.4. Web as a tutor: drill and practice, interactive learning

Newby (2000f: 166) states that, “Drill and practice is designed to help

learners master already introduced basic skills or knowledge through repetitive.”

According to Newby (2000h: 166), the computer offers significant advantages:

Interactivity. The computer can present many problems and require

students’ responses.

Immediate feedback. The computer can immediately inform the

students if an answer is right or wrong, and, in a well-designed program,

tell the learner why. Many drill and practice program automatically

recycle missed items until they mastered.

Infinitive patience. Computer drill and practice program can go all day

without getting tired or irritable.

Variable difficulties. The computer can adjust the level of difficulty.

This might be set by the teacher or by the students, or the program may

just automatically base on the students’ performance.

Motivation. Through the use of challenge and gaining elements, or just

because it is on the computer, a computer drill and practice program may

be motivating to students than similar paper-and-pencil exercise.


35

2.2. Theoretical Framework

After discussing the instructional design models, theory of reading, English

for Specific Purpose (ESP), the syllabus, and web, the writer intends to outline the

theories which will be used as the basis for designing the English reading

instructional material for Accounting students.

In designing the instructional materials for Accounting, the writer combines

Rodger’s model which is a modified version of ADDIE’s model and Research and

Development (Borg & Gall, 1983: 775). The framework of material design

consists of four steps. They are as follows:

a. Performing Needs Survey (Rodger)

This step purposes to analyze the need for instruction (need analysis),

curriculum requirements, and the limitations and the resources available for

instruction.

Based on R&D, The first step (Research and Information Collecting)

includes review of literature, classroom observation, and preparation of

report of state of the art.

The writer purposes to conducts a need surveys in order to gaining data

from the participant. The writer also considers to the course curriculum, lists

the constraints (demand) on this course and considers to the writer’s skills

and the time the writer has to design, develop, and go live with on-line

course.


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b. Identifying Instructional Goals, Analyzing Tasks, and Writing

Assessment (Rodger)

This step focuses on the instructional goals (and how to accomplish

them) and the students (including needs, characteristics, and skill needed to

begin the course). This step also focuses on constructing assessment as the

writer considers goals, students’ need, and prior knowledge. Assessment

should always be created after the goals of instruction, learner analysis, and

curriculum requirements have been determined.

According to Borg & Gall, this second steps of R&D (Planning) includes

defining skills, stating objectives determining course sequence, and small

scale feasibility testing.

The writer aims at determining the goals of the materials design based

on students’ needs. The topics, then, are selected in order to be able to

facilitate students to achieve the formulated goals. In this study, the

instructional goals and general purposes of the materials design are reflected

on the standard competence and basic competence.

c. Choosing Teaching Strategies and Instructional Media (Rodger)

In this steps, teaching strategies and methods are determined first by the

objectives and goals of instruction and secondly by the constraints. This step

purposes to determine the instructional media that best facilitates students

understanding of new knowledge and support the instructional strategies.


37

In the third step of R&D (Develop preliminary form of product),

preparation of instructional materials, handbooks, and evaluation devices are

needed.

By referring to the information from the need survey and also the

statement of the goals, learning objectives, the writer develops English

reading materials in the form of website. The media is also selected while

teaching strategies and method are determined.

d. Doing evaluation and revision (Rodger)

This step focuses on examining the actual lesson or course the writer

designed. It aims at evaluating the instructional goals and understanding,

effectiveness of instructional strategies and media and revising for the next

course or lesson.

The fourth and fifth steps of R&D, i.e. Preliminary Field Testing and

Main Product Revision includes data collecting from interview, observation,

and questionnaire and revising product.

The writer is to conduct an evaluation survey to acquire some feedback

and common related to the material design. It is expected that the writer

could get feedback, comments and suggestion about the appropriateness of

the materials for Accounting students and the grammar accuracy in the

material design.


38

The steps are illustrated in the following figure:

Figure 4. The Steps of the Material Design

The relationship between research method and theoretical framework used

in this study is explained in the following figure:

Figure 5. The Research Method and Theoretical Framework Relationship

Pre-Design

Post-Design

Theoretical Framework

Research and

information collecting

Performing a Needs Survey

Planning Develop preliminary

form of product

Writing the Assessment

Identifying Instructional

Goals and Analyzing Task

Choosing Teaching Strategies

and Instructional

Media

Preliminary field

testing

Main product revision

Evaluating Materials

Revising the

Materials

Research and Development

Performing a Need Surveys

Identifying Instructional Goals, analyzing Tasks, and Writing Assessment

Choosing Teaching Strategies and Instruction Media

Doing evaluation and revision

Feedback line


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CHAPTER III

METHODOLOGY

In this chapter, the writer discusses the method in conducting the study.

The discussion includes the methods of the study, instruments, setting,

participants, procedures, and data analysis.

3.1 Research Methods

It is mentioned in Chapter 1 that the study intends to solve two major

problems. Firstly, this study is conducted to find out how a set of English

instructional reading material for Accounting Students of Sanata Dharma

University Yogyakarta is designed. Secondly, the study aims at presenting the

materials design based on the result of the study.

To obtain the two goals mentioned above, the writer conducted a survey

study. In this study, the writer intends to apply the descriptive survey method; the

method of research that looks with intense accuracy at the phenomena of the

moment and, then describes precisely what the researcher sees is called the

descriptive survey (Leedy, 1996: 140). Furthermore, Leedy (1996: 140) states

that,

”in descriptive survey, a surveyor sees and looks over an object, which he/she wants to survey. The activity of seeing and looking at the object of survey has been widely done through questionnaires and interviews. The results of those activities were the making of a record was the description of the object that has been surveyed.”


40

In this study, the writer conducted educational research and development

(R&D). R&D (Borg and Gall, 1983: 772) is a process to develop and validate

educational products. The steps of this process were usually referred to as the

R&D cycle, which consisted of studying research findings pertinent to the product

to be developed, developing the product based on these findings, field testing it in

the testing, where it was used eventually, and revising it to correct the deficiencies

found in the field-testing stage.

There are 10 steps in R&D cycle (Borg and Gall, 1983: 775), but the writer only

used five steps of R&D cycle in this study. The steps in the R&D cycle (Borg and

Gall, 1983:775) used in this research were as follows:

1. Research and information collecting

This step includes review of literature, classroom observations, and

preparation of report of state of the art.

2. Planning

This step includes defining skills, stating objectives determining

course sequence, and small scale feasibility testing.

3. Develop preliminary form of product

This step includes preparation of instructional materials, handbooks,

and evaluation devices.

4. Preliminary field testing

Conducted in from 1 to 3 schools, using 6 to 12 subjects. Interview,

observational and questionnaire data collected and analyzed.


41

5. Main product revision

Revision of product as suggested by the preliminary test result.

The steps of R&D cycle above will be used as a part of the framework of

this study.

The writer will divide those five steps into two parts, those are pre-design

survey and post design survey. Pre-design survey consists of research and

information collecting, planning, and develops preliminary form of product. Post-

design survey consists of preliminary field testing and main product revision.

The two kinds of survey which will be used in this research will be explained as

follows:

1. Pre-Design Survey

The aim of pre-design survey is to find out learners needs, wants,

and lacks. The data collected then would be used to develop the

appropriate materials for the students of Accounting Program of Sanata

Dharma University Yogyakarta.

2. Post Design Survey

Post-design survey is the survey which was conducted after

designing the materials. The aim of post-design survey is to evaluate the

material designed. This survey was done by giving questionnaires to one

English lecture of Accounting Program of Sanata Dharma University

Yogyakarta and four lecturers of English Language Education Study

Program of Sanata Dharma University.


42

3.2 Research Participants

3.2.1 Participants of Pre-Design Survey

In this study, the writer used purposive sampling technique in the need

surveys. In purposive sampling, people or other units are chosen, as the name

implies, for the particular purpose (Leedy, 2005: 206). Purposive sampling also

referred as judgment sampling is sample elements judged to be typical or

representative, are chosen from the population. (Leedy, 1996). For the pre-design

survey, there were two groups of participants. The first group was the students of

a class in Sanata Dharma University. The class consisted of 24 students. It was

expected that the writer can distribute 24 questionnaire to the students. The writer

chose those participants because they were learning English in order to be able to

function effectively as accountants and to pass English course.

The second group of the participants was the English teacher of Sanata

Dharma University. There was only one lecture in Sanata Dharma University.

After getting the questionnaire results distributed to the Sanata Dharma University

students, the writer conducted an interview with the lecturer to get the more

complete information needed for designing the instructional material design. The

results of the interview became the basis for designing the materials. After the

instructional materials were completely designed, the writer distributed the

instructional materials to the lecturers of Sanata Dharma University. It was

expected that they gave some valuable feedback to the writer so that the

instructional materials could be improved.


43

3.2.1 Participants of Post-Design Survey

In addition, for post-design survey there were also two groups of

participants. The first group was the English lecturer of Accounting Program of

Sanata Dharma University. It was expected that the writer got feedback and

comments about the appropriateness of the materials design for the students. The

second group of participants was the lectures of English Education Study Program

Sanata Dharma University. The writer distributed the questionnaires to the

participants in order to get feedback and comments about the grammar accuracy

and the techniques used in the material design.

3.3 Research Instruments

To conduct this study, the writer needs some instruments. The types of

instruments used to gather the data are observation, questionnaires and interviews.

1. Observation

The writer observed the environment characteristics by observing the

teaching-learning process in English class and the academic system of

Accounting Program.

According to Leedy (1996), there are two types of observations:

Patricipant Observation and Nonparticipant Observation. In participant

observation, the observer actively participates and becomes an insider in

the event being observed, so that he or she experiences events in the same

way as the participants. At the other extreeme, in nonpartipant

observation, the researcher observes without participating or taking any


44

active part in situation. In the nonparticipant observation, the researcher

can be more objective and emotionally detached from the group. In this

study, the writer was a nonparticipant observer.

2. Questionnaires

The writer distributed two kinds of questionnaires. The first

questionnaire was distributed in the pre-design survey. In the survey, the

writer distributed questionnaires to the students of Accounting class aimed

at figuring out the learners’ needs, aims, and difficulties in learning

English.

The second questionnaire was distributed in the post-design survey.

The questionnaires were distributed for the lecture of Sanata Dharma

University Yogyakarta. It purposed to figure out the participants’ opinion

to the material designed. Furthermore, it was expected that the writer

could get some feedback to improve the materials design, so that the writer

could produce a set a reading.

There are two types of questionnaire; they are Structures/Closed

Form Questionnaire and Unstructured/Open Form Questionnaire (Ary, et

al: 1979: 175). Closed form questionnaire is a questionnaire that contains

questions and some alternative answer to them. The closed form item was

used to make participants easier in answering the questions since the

alternatives were available. The provided answer for each question should

be flexible on all possible responses so it will not limit the participants’

response. The open form questionnaire does not include suggested or


45

alternative answer. It was used to obtain more information from the

participants because they were permitted to answer the questions freely. In

this study, the writer used both of types of questionnaire.

3. Interviews

In this study, the interview was conducted only after the writer gets

data from the questionnaires. The interview was mainly conducted to the

lecturer of Sanata Dharma University.

According to Nasution (2003), there are two types of interviews,

namely structured and unstructured interview. The first type of interview

is chosen because in the structured interview, the questions have been

formulated before. The formulation can be used as the basis of the

interviewee while conducting an interview. By using structured interview,

it is expected that the interview can be more organized. As a result, the

writer can get sufficient input to design the instructional materials.

Basically, in the interview, the writer intends to ask about the lecturer’s

experience as English lectures of Accounting Program.

3.4 Data Gathering Technique

The data of this research gathered at Sanata Dharma University

Yogyakarta on February 2009. In this research the writer used questionnaire and

interview to gather the data. There were two kinds of questionnaires used by the

writer. The first questionnaires were distributed to the Accounting Students of

Sanata Dharma University Yogyakarta.


46

The second questionnaires were designed to evaluate material and were

distributed to one English lecture of Accounting Program of Sanata Dharma

University Yogyakarta and six English Education Study Program of Sanata

Dharma University lecturers.

The distribution of the participants were shown as follows:

Table 2. Distribution of the Participants (Students)

Sex Participants Male Female

Students

Table 3. Distribution of the Participants (English Lecturer of Accounting Program of Sanata Dharma University Yogyakarta)

Sex Education Teaching Experience in years Participants

Male Female D3 S1 S2 0-5 6-10 11-15 16-20 > 20

English Lectures

Table 4. Distribution of the Participants (Lecturers of English Educational Program in Sanata Dharma University Yogyakarta)

Sex Education Teaching Experience in years Participants

Male Female D3 S1 S2 0-5 6-10 11-15 16-20 > 20

English Lectures

3.5 Data Analyzing Technique

Since the research use two types of questionnaires, namely restricted or

closed-form and restricted or open-form, two types of data are gathered.


47

For restricted or closed-form, the assessment of the participants’ opinion on the

designed materials used five points of agreement:

1 = if you strongly disagree with the statement

2 = if you disagree with the statement

3 = if you agree with the statement.

4 = if you strongly agree with the statement

Then the data of restricted or closed-form were calculated using measures

of central tendency. Measures of central tendency consist of:

- mean: an average of all the scores in a distribution

- median: the midpoint in a distribution

- mode: the most frequent score in a distribution

The table of measures of central tendency is as follows:

Table 5. Measures of Central Tendency

Central Tendency

No

Participants’ opinion

Md

Abbreviations:

N = number of participants

Md = mode

The formula to get central tendency (mode) is:

∑ X

X = ——

N


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Notes:

X = the mean/ average point

X = scores

∑X = the sum of the score

N = the total number of the subject

From the degree of agreement in the questionnaire, the writer determined

the average score or mean from the participants. The mean was used to show

whether the materials designed were good enough, it was acceptable or not. The

degree of agreement were outlined as follows:

0 – 1 = It was not appropriate

1 – 2 = It was good, but it was needed revision

2.1 – 4 = Designed materials were appropriate and acceptable

3.6 Research Procedure

The part of discusses the procedures of how the study was conducted. The

procedures were outlined as follows:

1. Performing a Needs Survey

2. Identifying Instructional Goals, Analysing Tasks, and Writing

Asessment

3. Chosing Teaching Strategies and Instructional Media

4. Doing Evaluation and Revision


49

CHAPTER IV

RESEARCH RESULT AND DISCUSSION

This chapter, the writer presents the results and discussion of the findings

of need survey conducted to design and evaluates the web-based design. This

chapter is divided into three parts. The first part concerns with the findings of the

study. It is intended to answer the first problem (How is a set of English reading

web-based materials for Accounting Students of Sanata Dharma University

Yogyakarta designed?). The second part concerns with the discussion on the

designed set of materials. The last part concerns with the presentation of the

materials design as the answer to the second problem (What will the designed set

of English reading technology-based instructional materials for Accounting

students in Sanata Dharma University look like?).

4.1 How a Set of Web-based English Reading Materials for Accounting

Program of Sanata Dharma University is Designed

The writer, in this study, elaborates four steps as a linking process of

designing a set of English reading technology-based instructional materials for

Accounting students in Sanata Dharma University. Those steps are the

modification of ADDIE’s model as the answer to the first question in the problem

formulation. Each step is as follows:

4.1.1 Performing a Needs Survey

The needs survey is very important in finding out the target learners’

needs. Therefore, the writer distributed questionnaires to the students of


50

Accounting program and conducting an interview with lecturer of Accounting

Program of Sanata Dharma University.

4.1.1.1 The result of the Questionnaires for Accounting students

The writer distributed the questionnaires to the students of a class in

Accounting program as results of purposed sampling and used open closed-form

questionnaire. The class consisted of 24 students; however only 19 students were

present. Therefore, the total number of participants was 19 students.

The result of need surveys’ questionnaire is as follows:

Table 6. The Data Calculation Result of the Participants’ Needs

No Questions N % SA 14 73,68% A 5 26,32% DA 0 0%

1. English is important for working

SDA 0 0% SA 12 63,15% A 7 36,85% DA 0 0%

2. English has to be learnt and mastered

SDA 0 0% SA 1 5,26% A 7 36,85% DA 10 52,63%

3. English is easy to learn and master

SDA 1 5,26% SA 6 31,59% A 12 63,15% DA 1 5,26%

4. English is important for comprehending textbook/buku

SDA 0 0% SA 9 47,37% A 9 47,37% DA 1 5,26%

5. English sucject brings significant benefit for my reading skill development

SDA 0 0% SA 3 15,79% A 15 78,95% DA 1 5,26%

6. Reading skill is often taught in English subject

SDA 0 0% SA 2 10,53% A 16 84,21% DA 1 5,26%

7. Texts given in English class are interesting

SDA 0 0% There are vocabularies that I do not understand 16 84,21%

Confusing grammar 15 78,95%

8. The problems occured when I read English text (the answer can be more than one)

The text is to long, it causes 7 36,84%


51

boredom. The themes are not interesting 3 15,79%

Lack of Picture 1 5,26% Consulting the dictionary (s) and looking for the synonyms 16 84,21%

Guessing the meaning 11 57,90% Discuss with friends 10 52,63% Stop reading 3 15,79%

9. To overcome the problem, what I do is (the answer can be more than one)

Others: asking to friends, reading another texts

English newspaper, e.g. Jakarta Post 3 15,79%

English comics 3 15,79% English novels 1 5,26% Song lyrics in English 18 94,73% English poem 0 0% Accounting Journals 4 21.05% English Blog 3 15,79% English Website 4 21.05%

10. Interesting media that motivate me in reading English text(the answer can be more than one)

Film Yes, I have (continue the next point) 19 100% 11. I have accessed the internet

No, I have notTidak pernah (go to the point 19) 0 0%

< 1 h 2 10,53% 1-2 h 10 52,63% 3-6 h 4 21.05%

12. I access internet (in a week)

> 6 h 3 15,79% 13. Website which oftenly I

visit Yahoo, google, friendster, facebook, detik, FHM, Blog, dirjen pajak, wikipedia, kompas, blogspot

SA 4 21.05% A 11 57,90% DA 4 21.05%

14. I access the internet for academic reason

SDA 0 0% SA 7 36,84% A 10 52,63% DA 2 10,53%

15. I access the internet for gaining materials in order to accomplish the tasks

SDA 0 0% SA 4 21.05% A 13 68,42% DA 2 10,53%

16. I access the internet for reading the up-to-date news, both national and international news SDA 0 0%

SA 2 10,53% A 12 63,15% DA 5 26,32%

17. I access the internet for reading economic news, both national and international news SDA 0 0%

SA 2 10,53% A 8 42,10% DA 8 42,10%

18. I access the internet for updating the index price

SDA 1 5,26% 19. I am willing to be made a SA 9 47,37%


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A 9 47,37% DA 1 5,26%

website that accomodates English reading materials so that reading activities would be interesting and pleasuring.

SDA 0 0%

It provodes navigation that is easy to follow 14 73,68%

There are many supporting pictures/graphic 10 52,63%

There are synonims for difficult words 11 57,90%

It provides interactive practices in which I can evaluate my reading skill

12 63,15%

It provides downloadable and printable materials, so that I can learn those at home

13 68,42%

20. When I use website as learning media, specially in reading, the perfornance and features I expected (the answer can be more than one)

There are links related to 9 47,37% Other

SA = Strongly Agree DA = Disagree A = Agree SDA = Strongly Disagree

Table 7. The Topics Needed

No Topic 1. Economics and The Global Economy 14 2. Demand, Supply, and Price 7 3. Government Expenditure 6 4. Balance sheet--permanent accounts, temporary accounts 8 5. Net income, net loss 5 6. Federal and state unemployment tax 9 7. Multinational Company and Government Policies 12 8. Checks--blank endorsement, special endorsement, restrictive endorsement,

postdated check, dishonored check 4

9 Service business 9 10. Special journals--cash payments journal, cash receipts journal, purchases

journal, sales journal, and general journal 10

Journal accountancy, financial report, share,

Based on data above, the writer describes some points are needed as the

basis for designing the materials. First, the writer asked whether English plays an

important role for working. There were 14 of 19 participants (73,68%) who

strongly agreed and there were 5 of 19 (26,32%) who agreed that English plays an

important role for working. Nobody disagreed and strongly disagreed.


53

In the second question, the writer asked whether English has to be learnt

and mastered. There were 12 participants (63,15%) who strongly agreed and

there were 7 participants (36,85%) who agreed. Nobody disagreed and strongly

disagreed that English has to be learnt and mastered.

The next question was to find out that English is easy to be learnt and

mastered. Only one respondent (5,26%) strongly agreed and seven participants

(36,85%) agreed that English is easily learnt and mastered. There were 10 of 19

(52,26%) who disagreed. The others (5,26%) strongly disagreed.

In the forth question, the writer was to find out that English is important to

comprehend Accounting textbook. There were 6 of 19 participants who strongly

agreed and there were 12 participants who agreed while only one respondant

disagreed and nobody strongly disagreed.

Then, the writer asked whether English subject gives significant advantage

for the participants’ reading skill development. There were nine respondants

strongly who agreed and there were 9 participants agreed. Only one respondent

who disagreed that English subject gives significant advantage for the

participants’ reading skill development.

The six questions was to find out whether Reading skills was frequently

taught in English class. There was 15,79% participants who strongly agreed and

there was 78,95% agreed. There was 5,26% participants disagreed and there was

0% strongly disagreed.

Then, there were two participants (10,53%) strongly agreed that reading

texts given in the English class is interesting and there were 16 participants


54

(82,21%) agreed. Only one respondent (5,26%) disagreed that reading text given

is interesting.

In the eight question, the writer is to find out what problem might occur

when the participants do reading activities. Sixteen of them said that they have

limited vocabulary(s) mastery; 15 of them said that they have not mastered

grammar 7 of them said that the texts are too long, so that reading activity

became so boring; 3 of them said that the topics were not interesting, and 1 of

them said that there is a lack of 2D media (pictures).

The next question was to find out what the participants do to overcome the

problems. Sixteen of them said that they would look for or search the meaning in

the dictionary(s). Eleven participants said that they would guess the meaning from

the whole sentence/paragraph. Ten participants said that they would discuss it

with friends. Three participants said that they wouldn’t continue reading.

Then, the writer was to find out the media that is interesting for the

participants to enhance their motivation in reading English text. Three participants

said that English newspaper, such as Jakarta Post was the interesting media to

learn. Three participants also said that comics in English could motivate them in

learning English. One respondent chose english novel. Eighteen participants said

that english song lyrics increased their motivation in learning English. For

participants chose Accounting journals as interesting media to learn English, 3

participants chose blog, and 4 participants chose website. One of them added the

option, that was film.


55

All of participants had accessed internet. Two of them usually accesed the

internet less than 1 hour per week. Ten of them accessed it 1-2 hours per week.

Four of them accessed internet usually 3-6 hours per week. The rest usually did it

more than 6 hours a week. They often browsed website such as: yahoo, google,

detik, FHM, blogspot, dirjen pajak, wikipedia, kompas.

The fourteenth question is to find out whether internet was accessed for

academic purpose. There were 4 of 19 strongly who agreed that they used internet

for academic purpose; there were 11 of 19 participants who agreed; and there

were 4 of 19 participants disagreed.

The fifteenth question is to find out whether internet was accessed for

homework accomplishment. There were 7 of 19 participants who strongly agreed;

there were 10 of 19 participants who agreed; and there were 2 of 19 who

disagreed that internet was accessed for homework/project accomplishment.

The sixteenth question is to find out whether internet was used for

international and national news up to dating. There were 4 of 19 participants

strongly agreed; there were 13 of 19 agreed, and the rest disagreed that they

access internet to update international and national news.

The seventeenth question is to find out whether internet was accessed to

know the economy news, both international and national. Two of them strongly

agreed that they use internet to access ecomony news. Twelve of them agreed and

five of them disagreed.

The eighteenth question is to find out whether internet was accessed for

investing reason or for knowing the index price. There were two participants


56

(10,53%) who strongly agreed; there were 8 participants (42,10%) who agreed;

there were 8 participants who disagreed (42,10%); and there was 1 respondent

(5,26%) strongly disagreed.

From the nineteenth question, the writer was to know whether the

participants were willing to be made a website that accomodate english reading

materials so that the reading activity would be interesting and easy. There were

nine participants (47,37%) who strongly agreed and there were 9 participants

(47,37%) who also agreed. Only one respondent disagreed and none strongly

disagreed.

The twentieth question was to find out what feature(s) added to support the

website as learning media. Fourteen participants wanted website with easy

navigation; 10 participants wanted website displayed a sufficient and supporting

picture; 11 participants wanted a website with online dictionary; 12 participants

wanted website with interactive practice and feedback; 13 participants wanted

website which the materials could be printed out; and 9 participants wanted a

website with links related to the material.

Then, the data showed that the big number of students interested in certain

topic. The writer selected seven topics of ten for designing materials. Topic

Economic and the Global Economy reached high percentage, that is 73,68%.

There were twelve participants (63,15%) who chose Multinational Company and

Government Policies and there were ten participants (52,63%) who chose topic

Special Journals. Federal State and Unemployment Tax and Service Business

were expected by nine participants (47,37%). There were eight participants


57

(42,10%) who expected Balanche Sheet as the topic to design. Also, Demand,

Supply, and Price was expected by seven participants (36,84%). Additional topic

suggested by participants was also included here, that is Share. In other words, the

selected topics are Economic and the Global Economy; Multinational Company

and Government Policies; Special Journals; Federal State and Unemployment

Tax; Service Business; Balance Sheet; Demand, Supply, and Price; and Share.

The writer concluded that English is important for Accounting students

while mastering English is not easy. Since the lack of vocabulary(s) and grammar

confused are the problems occured in reading process, the Accounting students

overcome it by consulting the dictionary, guessing the meaning, and asking friend.

Beside English newspaper, comics, novel, song lyrics, poem, journal, blog, and

film, web is one media that Accounting students expected in which they can learn

English. They were willing to be made a web that accomodates English reading

materials in order to enhance their reading skill and motivate them in reading.

Thus, the writer chose Economic and the Global Economy, Multinational

Company and Government Policies, Special Journals, Federal State and

Unemployment Tax, Service Business, Balance Sheet, Demand, Supply, and

Price, and Share as topics in the design.

4.1.1.2 The Result of the Informal Interview with the Lecturer of Sanata

Dharma University Yogyakarta

In order to get additional information, the writer also conducted an

informal interview with the one English lecturer of Sanata Dharma University

Yogyakarta. The lecture explained that English subject was regularly taught once


58

a week. Each meeting had 2 contact hours. One contact hour was fifty minutes.

Reading activities are mostly given in each unit as a pre-activity. In the English

lecture opinion, the students understand general English but it is still hard to

understand English for Accountancy. The aims of teaching reading for

Accounting students is to familiarize the the issues on accountancy and to use

their knowledge to discuss problems in accountancy field. Teaching activities

related to skill development of the reading comprehension are writing outline,

presenting, discussing the reading. The lecturer take the level of difficulty both

material and students as consideration of giving teaching activities. The problem

faced by Accounting students in Sanata Dharma in reading text is lack of reading

habit. It makes them hard to understand English reading passage.

4.1.2 Identifying Instructional Goals, Analyzing Task, and Writing

Assessment

Based on the needs survey, the writer identified goals and analyzed task.

The general objective of the design formulated is:

Students are able to comprehend and respond meaning related to a

functional text and an essay especially in the form of narrative,

descriptive, and news item in the economic context.

After the general objective is formulated, the writer determined the topics

to be presented in the designed material. The topics and the titles were shown in

the following table.


59

Table 8. Topic and Title

Unit Topic Title 1. Demand, Supply, and Price Demand and Supply 2. Balance sheet--permanent

accounts, temporary accounts Reading Balance Sheet

3. Service business Be enterpreneur!! 4. Journal accountancy, financial

report, share, Angel Investor

5. Federal and state unemployment tax

History of Tax

6. Multinational Company and Government Policies

MedcoEnergi’s Profile

7. Economics and The Global Economy

Indonesian economic growth forecast at 6.2% per cent in 2009

8. Special journals Special Journals--cash payments journal, cash receipts journal, purchases journal, sales journal, and general journal

Then, the next step is formulating learning objectives of the designed

materials. By the learning objectives, the students are expected to be able to do

after finishing the instructional materials.

Table 9. Title and Learning Objectives

Unit Title Learning Objectives 1. Demand and

Supply

In the end of the course, the students are able to: - comprehend the law of demand, supply, and the relationship of demand and supply

- determine the factors of market price occurrence - correlate the relationship between demand, supply, and market price

- apply the theory of demand and supply in practice 2. Reading a

Balance Sheet In the end of the course, the students are able to - recognize kinds of Financial Statements - differentiate kinds of Financial Statements - comprehend what Balance Sheet is - figure out the elements of Balance Sheet

3. Service Business In the end of the course, the students are able to: - recognize three sectors of economy. - differentiate between extraction, manufacturing, and service sector


60

- comprehend the text given related to the service business

figure out the entrepreneur key successes 4. Angel Investor In the end of the course, the students are able to

- know kind of investors comprehend who angel investors are and how do they work

5. History of Tax In the end of the course, the students are able to: - give opinion the importance of tax - comprehend the history of tax in other country figure out the terms of tax

6. MedcoEnergi’s Profile

In the end of the course, the students are able to: - know national and multinational companies comprehend the one of multinational companies’ profile

7. Indonesian Growth

In the end of the course, the students are able to: - figure out what elements influence nation’s economic growth.

- comprehend the text given related to economic growth.

8. Service Business In the end of the course, the students are able to - recognize kinds of Journals - differentiate between cash payments journal, cash receipts journal, purchases journal, sales journal, and general journal

- comprehend what cash payments journal, cash receipts journal, purchases journal, sales journal, and general journal are

- figure out the elements of cash payments journal, cash receipts journal, purchases journal, sales journal, and general journal

4.1.3 Choosing Teaching Strategies and Instructional Media

The learning objectives formulated, then the writer chose teaching strategy

and instructional media website. Media is one of the final things to be considered

in designing. The writer used website as an interactive media in which the

students can be motivated in learning.

Notebook with Microsoft XP was used, also other supporting softwares

were used.


61

Below are the details of the notebook specification:

- Intel Pentium Dual Core T2310 (1,46 GHz, 533 MHz FSB, 1 MB L2

Cache)

- 14,1 WXGA Acer Crystal Brite LCD

- 1GB DDR2

- 80 GB HDD

- DVD Super Multi DL

- 802.11b/g WLAN

- ....Kbps internet Connection

And supporting Program were Mozilla Firefox, WAMP (Window Apache

MySQl PHP) Server, Adobe Dreamweaver, Adobe Photoshop, and FileZilla.

The website consisted of 8 unit and each unit consisted of three main

sections. The first section was pre-reading activity, the second activity was main

reading activity, the third activity was exercise. This website used server

command in order to run correctly. All files needed to be compiled in one

compilation called homepage. All files concerning with this website had to be put

on compilation folder in Windows Apache MySQL PHP (WAMP) server, in this

case, it was located on C:\wamp\www\efa.

4.1.3.1 Flowcharting

The users accessed the website http://www.efa.lisadian.com, then they

would see the homepage contained navigation menus that allowed users to access

the website contents. While the website was protected with login page, the users

willing to join and to do exercises had to sign up or log in first. The users


62

registered theirselves could directly go to the login page and after entering

username and password, they will be redirected to the member page.

Consequently, they could access all contents including setting up their account,

accessing the material pages, doing exercise, and downloading materials. The

users who didn’t register theirselves could only see the topics of the materials on

the frontpage. The materials in the website could be accessed orderly, user could

not do the open units and could not do exercises randomly.

The flowchart can be seen on the figure below.

Figure 6. The Website Flowchart

Verified

Not verified

www.efa.lisadian.com

Login

Home

Register

PollingChange password

Update Profile

LogoutUnit 1

Unit 3

Unit 2

Unit 4

Unit 5

Unit 6

Unit 7

Unit 8


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4.3.1.2 Making user interfaces and defining page behavior

In this step, the writer designed the interface and behavior on each web

page. The users interface is the appearance of the program that users saw. First

step in designing front page, the writer used Adobe Photoshop Dreamweaver.

Actually, there were so many website templates provided by joomla, but the

writer made it manually in order to produce good looking user interface.

a. Login Authentication System

By this system, the user can register, verify, and login to the member

page. The system needed server side programming, that is is code enabling

website to communicate with the server that stores database. The server

side contained database where list of activated users were recorded. This

was used to check whether the users had been activated or not. Login

authentication system was started with the login page. Login page is the

page where users can enter their email and password. If they were not

registered yet, they could register theirselves by putting their information

(full name, adress, phone, email, password) in member registration page

and then submitting. The user’s information would be saved in the

database and the verification would be sent to the users’ email

automatically. Then, the users’ could go to the login member page and

access the web.


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The login member and member registration page are illustrated in the

fllowing figures.

Figure 7. The Login Member Page

Figure 8. The Member Registration Page

b. Home Page

After sucessfuly login, the users came into this page. Logged users

have all access to all materials and features of this web. This page

contained greetings and the purposes of designing the web.


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It is illustrated in the figure below.

Figure 9. The Home Page

c. Unit Page

Unit page contained navigation menu to all materials that can be

accessed. This page was to display the list of materials presented. The unit

page is illustrated as belows:

Figure 10. The Unit Page


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d. Materials Pages

Learning Objectives Page

This page contained the learning objectives of the lesson. Each

unit had different learning objectives. The learning objectives page is

illustrated as below:

Figure 11. The Learning Objectives Page

Pre-Reading Page

Pre-Reading Page consisted of the small exercise to activate the

users’ background knowledge and to bridge their background

knowledge and the will be-given reding text. After taking the Pre-

Reading activity, the users would be given feedback or explanation.

There are four kinds of exercise presented here: Matching, Picture

Multiple Choice, Text Multiple Choice, and Short Essay.


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The Pre-Reading and Explanation Pages are illustrated as below:

Figure 12. The Pre-Reading (Picture Multiple Choice) Page

Figure 13. The Pre-Reading (Short Essay) Page


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Figure 14. The Pre-Reading (Text Multiple Choice) Page

Figure 15. The Explanation Page

Reading Page


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Reading page consisted of one passage reading text. The

example of Reading Page is illustrated as below:

Figure 16. The Reading Page

Exercise Page

Exercise Page is to evaluate the users comprehension in

reading. There are three kinds of exercise presented here: Matching,

Multiple Choice, True/False, Completion, Short Essay. The Exercise

Page is illustrated as below:

Figure 17. The Exercise (Matching) Page


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Figure 18. The Exercise (True/False) Page

Figure 19. The Exercise (Short Essay) Page

e. Polling Page

This pages contained the questionnaire to evaluate the designed web.

After doing reading and exercise, the user could take this polling.


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The Polling Page is illustrated as below:

Figure 20. The Polling Page

4.1.3.3 Hosting files into webserver

After making user interfaces and defining page behavior, the writer host

files into webserver. Web server is a computer program which is owned by

internet provider that is responsible for accepting HTTP requests from clients

(user agents such as web browsers), and serving them HTTP responses along with

optional data contents, which usually are web pages such as HTML documents

and linked objects (images, etc.). The writer used File Transfer Protocol (FTP)

technology in hosting the files or database to the webserver. The first step in

hosting web files was enrolling to the webserver which was available on the

internet. The writer used Idwebhost as the webserver. The next step was uploaded

the web files by using FileZilla to transfer files into webserver. After finishing

uploading the files, the last step was renaming the domain name. Domain name

was used to name the location of the webpage on the internet. The actual domain

name for this website is www.efa.lisadian.com.


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4.1.4 Doing Evaluation and Revision

4.1.4.1 The Result of Survey Research for Evaluation on the Designed

Materials

The writer analized the result of the evaluation reasearch of the study.

After the completion of web development, the evaluation survey was conducted to

find out users’ perspective toward the designed web, users’ opinion and

sugesstion in order to better web revision. The evaluation survey was conducted

to the English lecturer of Accounting Program and Lecturers of English Education

Study Program of Sanata Dharma University for attaining the evaluation of the

designed reading materials.

The Questionnaire in the form of Polling in the web www.efa.lisadian.com

were distributed to all participants who were one English lecture of Accounting

Program of Sanata Dharma Univeristy, and 5 lectures of English Education Study

Program of Sanata Dharma University. The writer received one questionnaire

from the English lecturer of Accounting Program, and one questionnaire from

English Education Study Program lecturer. The detailed profiles of the respondent

were listed below:

Table 10. Participants’ Profile

No Status Number of Answered Questionnares

1. English Lecture of Accounting Program

1

2. Lectures of English Education Study Program

1

Total 2


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The evaluation questionnaires were to know the participants’ opinion,

comment, and sugesstion toward the designed materials. The writer determined a

scale of range from 1 to 4 as the degree of agreements toward the statements in

the questionnaires. The scale of range was employed to avoid uncertain or doubt.

The scale is described as follows:

Table 11. Degree of Agreement and Meaning

Degree of Agreement Meaning 1 = Totally Disagree 2 = Disagree 3 = Agree 4 = Strongly Agree

The participants’ answers were limited to the determined degree of

agreement. There were 30 questions asked in the questionnaires. The tables on the

next page is the data results after some calculations using the central tendency.

The table illustrates the number of participants, mean, and mode. The raw data

calculation results are further illustrated as follows:

Table 12. The Data Calculation Result of the Participants’ Perspective toward the Designed Materials

No Statements N Mn M

1. The standard competence is well formulated 2 3,75 2. The basic competence is well formulated 2 3,75 3. The learning objectives are appropriate with

standard competence and basic competence 2 3,24

4. The indicators help the students to achieve basic competence

2 3,75

5. The learning activities help the students to achieve learning objectives

2 3

6. The materials are appropriate for Accounting Students

2 4

7. The materials are interesting 2 3 8. The materials are readable and comprehendable (not

too difficult) 2 2,75


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9. The materials’ source are reliable 2 3,5 10. The tasks’ instructions are clear and easy to follow 2 3,25 11. The tasks are varied enough 2 3,5 12. The tasks’ difficulty level is appropriate 2 2,75 13. The tasks are accurate and fair 2 3 14. The contents (materials and tasks) simulate students’

learning 2 3

15. The site provides enough supporting contents and tools

2 3

16. The site’s design is interesting 2 3 17. The pictures are adequate 2 3,5 18. The texts are readable and clear 2 4 19. The texts placements are effective 2 3,5 20. The page transition are easy to follow 2 3 21. The page layout is clear 2 2,5 22. The multimedia features are adequate 2 2,5 23. The page background, pictures, texts, multimedia

features’ composition is appropriate 2 3

24. Links works well 2 2,5 25. Multimedia features works well 2 3 26. User registration is easy 2 2,5 27. User registration data are adequate 2 3 28. The tasks’ results directly appear 2 3 29. The tasks result explanations help students to find

the correct answers 2 3,5

30. The site motivates the students in learning English well

2 3,25

Total Mean Score 3,16 N : Number of Participants Mn : Median

From Table 10, The Data Calculation Result of the Participants’

Perspective toward the Designed Materials, It was found that the total mean score

was 3,16. The writer concluded that in general the design is relevant, acceptable,

and appropriate for Accounting Students in Sanata Dharma University as stated in

the Chapter III that if the value of central tendency achieved 3-4, it could be


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concluded that the designed materials are relevant. Thus, the writer would keep

the nature of the application.

4.1.4.2 The Participants’ Recommendation

The writer also provided the comment’s collumn to fulfill, so that the

participants could give comment and suggestion besides the descriptive statistic

above. It is aimed to obtain additional feedback from the participants which is not

recoverd in the questionnaires. The participants’ feedback and suggestions are as

follows:

- The reading materials are appropriate for Accounting Students and

kinds of questions are various.

- The Accounting term used in the text helps students have broarder

knowledge of English for Accountancy.

- There were many bugs missing pictures, and incomplete

explanations in the web.

- The writer was suggested to arrange the activities and exercise from

simple to more complex. For example, the exercise in Unit 1 is too

complex because it does not only require students’ understanding of

the text but also students’ logic to relate the sentence with the text.

4.1.4.3 The Revision of the Designed Materials

It is divided into two subsections. The first subsection is about the revision

to improve the application suggested by participants. The second one is to answer


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the second question on the problem formulation on Chapter 1 that is the

presetation of the application final version.

1. Revision to improve the Developed Program

The writer took some revisions to improve the developed program based

on data calculation and analysis of participants’ perpective toward application and

of tha participants’ suggestions and comments. The actions were taken as follows:

• As participants suggested that the web bugs should be minimized,

the writer rearranged the web structure, reuploaded the database, and

checked the text in detail.

• Related to the missing pictures, the writer minimized pictures’ size

the pictures and reuploaded it, so that it can minimize time to load when

users open the site.

• The writer also added the more explanation, both in the pre-reading

and exercise activities. The explanation is also linked with the material

sources and online dictionary. It is expected to help students to

comprehend the texts more beside enriching their vocabulary (s).

• Concerning with the arrangement of activities and exercise, the

writer rearranged the unit from the simple passage with the simple

exercise to the longer passage with the complex exercise. Thus, it supports

the learning skyfolding.


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4.2 What the Designed Set of English Web-based Materials for

Accounting Program of Sanata Dharma University Looks Like

This subsection answers the second question of the problem formulation as

stated in the Chapter I. After the writer revised and improved the materials, the

writer presented final version of developed program. The full version of the

program can be seen in the Appendix G the developed program contain 8 units as

follows:

a. Angel Investor

b. History of Tax

c. Reading Balance Sheet

d. Special Journals

e. Indonesian Growth

f. Medco Energy’s

g. Service Business

h. Demand and Supply


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CHAPTER V

CONCLUSIONS AND SUGGESTIONS

This chapter contains the conclusion of the study and some suggestions

from English lecture, students, and other researchers. The conclusion was

formulated from the research finding discussed in the previous chapter and it

consisted of a summary of the answer to the problem of the study. Then, some

feedbacks and suggestions for the English lecturer and other researchers are

presented in this chapter.

5.1 Conclusions

This study aims at providing the Accounting students of Sanata Dharma

Univeristy with a set of Web-based English Reading Materials that is designed to

their needs and interest. As stated in the problem formulation in Chapter I, this

study is aimed to find out how a set of Web-based English Reading twas designed

and the presentation of the developed program.

To answer the first question, the writer conducted the four steps of the

ADDIE’s instructional design model, i.e. performing a need analysis, identifying

instructional goals, analysing tasks, and writing assessment, choosing teaching

strategies and instructional media, and doing evaluation and revision.

Presentation of designed materials answers the second question of the

study. The materials consists of eight units.


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They are as follows:

Unit 1 : Angel Investor

Unit 2 : History of Tax

Unit 3 : Reading Balance Sheet

Unit 4 : Special Journals

Unit 5 : Indonesian Growth

Unit 6 : Medco Energy’s

Unit 7 : Service Business

Unit 8 : Demand and Supply

Each unit of the material design consists of three activities: (1) Pre-

reading, (2) Reading, and (3) Exercise. The selection of the topic was based on the

students’ needs and the importance of the units for the students.

5.2 Suggestions

In this section, the writer also intends to offer some suggestions for the

English Lecturer of Accounting Program and other researchers.

5.2.1 For English Lecturer of Accounting Program

The writer aims at some suggestion for those who intend to apply the

material design. The lecturer should be more creative in presenting the reading

material to the students. Information Technology (IT) gives oppotunity to the

teacher to create a new look material which students’ need and wants. The

lectures can create or apply different activities, use different techniques, and

different tasks covered by utilizing web or computer. The web-based materials


80

enables the lecturer to create unlimited style of material presentantion which meet

the students, needs, and wants. It creates an effective and attractive learning

atmosphere.

5.2.2 The Other Researcher

This study is far from perfect. For this reason, the writer opens

opportunities for the suggestion for the improvement of the materials. Other

researchers may conduct other types of research on a similar area by utilizing the

web based program to design material. As the technology of the internet may

improve time by time, for the other researchers who have interest in this study, the

writer suggest to utilize the most update technology in order to produce proper

and suitbale program which match the recent needs and wants. In general, those

suggestions and also this study are expected to bring benefits for everybody who

is concerned with English language teaching.


81

REFERENCES

Accounting Principles Board. 1970. APB Statement No 4: Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. New York: AICPA, prg. 9

Antara. 2008. Indonesian economic growth forecast at 6.2 per cent in 2009, (http://www.antara.co.id/en/view/?i=1218781896&c=BIZ&s=, accessed on June 15, 2009)

Antara. 2008. Dana Kampanye Pemilu 2009 Tidak Dapat Seluruhnya Diaudit, (http://www.antara.co.id/view/?i=1218021160&c=NAS&s=, accessed on June 15, 2009)

Antara. 2008. Indonesian Accounting standard reported to IFRS, (http://www.antara.co.id/en/view/?i=1230341034&c=BIZ&s=, accessed on June 15, 2009)

Ary, D., Lucy C. J., Asghar, R. 1979. Introduction to Research in Education (2nd Ed). New York: H.Holt Rinehard & Wi.

Borg, W. R. and Gall, M. D. 1983. Educational Research: An Introduction. New York: Longman.

Driscoll, M.P. 1994. Psychology of Learning for Instruction. Boston: Allyn & Bacon.

Durkin, Dolores. 1987. Teaching Young Children to Read. Massachusetts: Allyn and Beacon, Inc.

Hutchinson, T., Waters, A. 1994. English for Spesifik Purposes. Learning-centered Approach. Cambridge: Cambridge University Press.

Kustaryo, Sukirah. 1988. Reading Techniques for College Students. Jakarta: Departemen Pendidikan dan Kebudayaan Direktorat Jendral Pendidikan Tinggi.

Leedy, P. D. 1996. Practical Research Planning and Design 4th edition. New York: Macmilan Publisher Company

Mc Whorter, Kathleen T. 1990. Academic Reading. USA: Scott, Foresman and Company.

Mitchell, D. C. 1982. The Process of Reading. New York: John Wiley and Sons.


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Newby, T.J., Stepich, D.A. Lehman, J.D., & Russel, J.D. 2000. Instructional Technology for Teaching and Learning: Designing Instruction, Integrating Computers, and Using Media. New Jersey: Prentice Hall.

Nunan, David. 1988. Syllabus Design. New York: Oxford University Press.

Pappas, Christopher. 2009. The ADDIE Instructional Design Model, (www.christopher-pappas.com, accessed on June 4, 2009)

Paulston, C. B., & Bruder, M. N. 1976. Teaching English as a Second Language: Technique and Procedure. Canada: Little, Brown and Company.

Robinson, P. C. 1991. ESP today: A Practitioner’s guide. New York: Prentice Hall.

Rodger, P. 2009. Instructional Design for e-Learning. (www.vfc.project.mnscu.edu/index/asp, accessed on June 4, 2009)

Smith, P.L., & Ragan, T.J. 1999. Instructional Design. Upper Saddle River, NJ: Merill/Prentice Hall.

Sonka, Amy L. 1979. Reading Has to be Taught too. English Teaching Forum, XVII (1), p. 2-3

Yalden, J. 1987. The communicative syllabus: Evolution, design and implementation. Englewood Cliffs, NJ: Prentice-Hall.

Zahorik. 2002. Integrated Competency-based Training. Jakarta: Departemen Pendidikan Nasional


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APPENDICES


84

APPENDIX A Permission letter


85


86

APPENDIX B A SAMPLE OF NEED SURVEY

QUESTIONNAIRE


87

KUESTIONER UNTUK MAHASISWA AKUNTANSI UNIVERSITAS SANATA DHARMA YOGYAKARTA

Nama :

NIM :

Jenis Kelamin :

Usia :

I. Berdasarkan pendapat dan pengalaman anda, jawablah pertanyaan-

pertanyaan di bawah ini dengan melingkari jawaban yang tersedia! 1. Bahasa Inggris penting untuk dunia kerja SS S TS STS 2. Bahasa Inggris harus dipelajari dan dikuasai SS S TS STS 3. Bahasa Inggris mudah dipelajari dan dikuasai SS S TS STS 4. Bahasa Inggris penting untuk memahami

textbook/buku acuan dalam Bahasa Inggris SS S TS STS

5. Mata Kuliah Bahasa Inggris memberi manfaat yang signifikan bagi kemajuan kemampuan membaca Bahasa Inggris saya

SS S TS STS

6. Reading skill sering diajarkan dalam Mata Kuliah Bahasa Inggris SS S TS STS

7. Teks-teks yang diberikan dalam Mata Kuliah Bahasa Inggris menarik SS S TS STS

8. Masalah yang muncul ketika saya melakukan kegiatan membaca teks dalam Bahasa Inggris (jawaban bisa lebih dari satu) a. Banyak kosakata (vocabulary) yang sulit dimengerti b. Grammar yang membingungkan c. Bacaan terlalu panjang sehingga membosankan d. Tema kurang menarik e. Lainnya …….……………………………………………………………………………………………………………………………………..

9. Untuk mengatasi masalah tersebut, yang saya lakukan (jawaban bisa lebih dari satu) a. Mencari padanan dan arti kata dari kamus b. Mengira-ira arti dari kosakata tersebut c. Berdiskusi dengan teman d. Tidak melanjutkan membaca e. Lainnya……………………………………………………………………………………………………………………………………………….

10. Media yang menarik untuk meningkatkan motivasi saya dalam membaca teks Bahasa Inggris adalah (jawaban bisa lebih dari satu) a. English newspaper, e.g. Jakarta Post b. Komik berbahasa Inggris c. Novel berbahasa Inggris d. Lirik lagu dalam Bahasa Inggris e. Puisi dalam Bahasa Inggris


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f. Accounting Journals g. Blog berbahasa Inggris h. Website berbahasa Inggris

11. Saya pernah mengakses internet Pernah (lanjutkan ke soal

berikutnya)

Tidak pernah (langsung ke soal

19) 12. Saya mengakses internet dalam seminggu < 1 jam 1-2 jam 3-6 jam > 6 jam13. Website yang sering saya akses 14. Saya mengakses internet untuk kepentingan

akademis SS S TS STS

15. Saya mengakses internet untuk mencari bahan untuk membuat tugas SS S TS STS

16. Saya mengakses internet untuk mengetahui berita terbaru dalam dan luar negeri SS S TS STS

17. Saya mengakses internet untuk mengetahui berita ekonomi dalam dan luar negeri SS S TS STS

18. Saya mengakses internet untuk mengetahui perkembangan harga saham SS S TS STS

19. Saya bersedia dibuatkan website yang mengakomodasi English reading materials sehingga kegiatan membaca menjadi lebih menyenangkan dan mudah

SS S TS STS

20. Jika saya menggunakan website sebagai media pembelajaran dalam membaca, tampilan dan fitur yang saya harapkan (jawaban bisa lebih dari satu) a. Navigasi mudah b. Banyak gambar/grafik yang mendukung c. Ada padanan/arti kata pada kosakata yang sulit d. Ada interactive practice, di mana saya bisa mengevaluasi kemampuan saya dalam

membaca e. Materi bisa didownload dan diprint, sehingga dapat dipelajari di rumah f. Ada banyak link yang berkaitan dengan materi g. Lainnya …………………………………………………………………………………………………………………………..

Keterangan: SS = Sangat Setuju S = Setuju TS = Tidak Setuju STS = Sangat Tidak Setuju II. Pilihlah topik yang menurut anda menarik untuk dipelajari dengan memberi tanda

(√) di dalam boks yang disediakan dan sebutkan beberapa topic yang menarik di boks yang kosong!

No Topic 1. Economics and The Global Economy 2. Demand, Supply, and Price 3. Government Expenditure 4. Balance sheet--permanent accounts, temporary accounts 5. Net income, net loss


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6. Federal and state unemployment tax 7. Multinational Company and Government Policies 8. Checks--blank endorsement, special endorsement, restrictive

endorsement, postdated check, dishonored check

9 Service business 10. Special journals--cash payments journal, cash receipts journal,

purchases journal, sales journal, and general journal

**Terima Kasih**


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NEEDS SURVEY INTERVIEW FOR ACCOUNTING LECTURER OF


I. The ability of the second semester students of Accounting Program 1. In your opinion, how is the ability of accounting’s students in

comprehending English reading texts generally? ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

II. Time Allocation 1. How many times is English subject taught in a week?

………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

III. Teaching Activity 1. What is the main goal of teaching reading for accounting’s students?

………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

2. What are the teaching activities related with skill development of the reading comprehension? ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

3. What are the considerations of giving teaching activities? ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

4. What are the problems faced by accounting’s students in Sanata Dharma University Yogyakarta in reading English text? ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………


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APPENDIX C A SAMPLE OF EVALUATION

SURVEY QUESTIONNAIRE AND FEEDBACKS FROM THE

RESEARCH PARTICIPANTS


92

POST TEST DESIGN QUESTIONNAIRE

This questionnaire is developed to collect data for improving the designed English for Accounting site as an essential part of the thesis entitled “Designing a set of Web-Based English Reading Materials for Accounting Students of Sanata Dharma University”.

Respondent’s Identity:

Name :

Sex :

Education*) : D3 S1 S2 S3

Teaching Experiences in years*) : 0-5 6-10 11-15 16-20 >20

*) Circling the provided answer

Please visit www.efa.lisadian.com and rate aspect of the design on the scale. Put circle (o) in the column correspond with your response. Scale 1 represent the lowest and most negative impression on the scale (strongly disagree) and scale 4 represents the highest and the most positive impression (strongly agree). Write your suggestions, opinions, comments on the designed materials in the provided space. Your feedback is sincerely appreciated. Thank you.

Points of Agreement

VALIDITY 1 2 3 4

1. The standard competence is well formulated 1 2 3 4

2. The basic competence is well formulated 1 2 3 4

3. The learning objectives are appropriate with standard competence and basic competence

1 2 3 4

4. The indicators help the students to achieve basic competence

1 2 3 4

5. The learning activities help the students to achieve learning objectives

1 2 3 4


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CONTENTS

6. The materials are appropriate for Accounting Students

1 2 3 4

7. The materials are interesting 1 2 3 4

8. The materials are readable and comprehend able (not too difficult)

1 2 3 4

9. The materials’ source are reliable 1 2 3 4

10. The tasks’ instructions are clear and easy to follow 1 2 3 4

11. The tasks are varied enough 1 2 3 4

12. The tasks’ difficulty level is appropriate 1 2 3 4

13. The tasks are accurate and fair 1 2 3 4

14. The contents (materials and tasks) simulate students’ learning

1 2 3 4

15. The site provides enough supporting contents and tools

1 2 3 4

PRESENTATION

16. The site’s design is interesting 1 2 3 4

17. The pictures are adequate 1 2 3 4

18. The texts are readable and clear 1 2 3 4

19. The texts placements are effective 1 2 3 4

20. The page transition are easy to follow 1 2 3 4

21. The page layout is clear 1 2 3 4

22. The multimedia features are adequate 1 2 3 4

23. The page background, pictures, texts, multimedia features’ composition is appropriate

1 2 3 4

USAGE

24. Links works well 1 2 3 4

25. Multimedia features works well 1 2 3 4


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26. User registration is easy 1 2 3 4

27. User registration data are adequate 1 2 3 4

28. The tasks’ results directly appear 1 2 3 4

29. The tasks result explanations help students to find the correct answers

1 2 3 4

30. The site motivates the students in learning English well

1 2 3 4

Additional Comment for www.efa.lisadian.com:

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

~Thank you~


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APPENDIX D THE RAW DATA RESULT OF

NEED SURVEY QUESTIONNAIRE


96

THE RAW DATA OF QUESTIONNAIRE FOR ACCOUNTING STUDENTS

No Pertanyaan N %

SS 14 73,68% S 5 26,32% TS 0 0%

1. Bahasa Inggris penting untuk dunia kerja

STS 0 0% SS 12 63,15% S 7 36,85% TS 0 0%

2. Bahasa Inggris harus dipelajari dan dikuasai

STS 0 0% SS 1 5,26% S 7 36,85% TS 10 52,63%

3. Bahasa Inggris mudah dipelajari dan dikuasai

STS 1 5,26% SS 6 31,59% S 12 63,15% TS 1 5,26%

4. Bahasa Inggris penting untuk memahami textbook/buku acuan dalam Bahasa Inggris STS 0 0%

SS 9 47,37%

S 9 47,37%

TS 1 5,26%

5. Mata Kuliah Bahasa Inggris memberi manfaat yang signifikan bagi kemajuan kemampuan membaca Bahasa Inggris saya STS 0 0%

SS 3 15,79% S 15 78,95% TS 1 5,26%

6. Reading skill sering diajarkan dalam Mata Kuliah Bahasa Inggris

STS 0 0% SS 2 10,53% S 16 84,21% TS 1 5,26%

7. Teks-teks yang diberikan dalam Mata Kuliah Bahasa Inggris menarik STS 0 0%

Banyak kosakata (vocabulary) yang sulit dimengerti

16 84,21%

Grammar yang membingungkan 15 78,95%

Bacaan terlalu panjang sehingga membosankan 7 36,84%

Tema kurang menarik 3 15,79%

8. Masalah yang muncul ketika saya melakukan kegiatan membaca teks dalam Bahasa Inggris (jawaban bisa lebih dari satu)

Lainnya: Kurang gambar 1 5,26%


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f. Mencari padanan dan arti kata dari kamus

16 84,21%

g. Mengira-ira arti dari kosakata tersebut

11 57,90%

h. Berdiskusi dengan teman 10 52,63%

i. Tidak melanjutkan membaca

3 15,79%

9. Untuk mengatasi masalah tersebut, yang saya lakukan (jawaban bisa lebih dari satu)

e. Lainnya: bertanya lepada teman, cari bahan yang lain

i. English newspaper, e.g. Jakarta Post

3 15,79%

j. Komik berbahasa Inggris 3 15,79%

k. Novel berbahasa Inggris 1 5,26%

l. Lirik lagu dalam Bahasa Inggris

18 94,73%

m. Puisi dalam Bahasa Inggris

0 0%

n. Accounting Journals 4 21.05%

o. Blog berbahasa Inggris 3 15,79%

Website berbahasa Inggris 4 21.05%

10. Media yang menarik untuk meningkatkan motivasi saya dalam membaca teks Bahasa Inggris adalah (jawaban bisa lebih dari satu)

Lainnya: film Pernah (lanjutkan ke soal berikutnya)

19 100% 11. Saya pernah mengakses

internet

Tidak pernah (langsung ke soal 19) 0 0%

< 1 jam 2 10,53% 1-2 jam 10 52,63% 3-6 jam 4 21.05%

12. Saya mengakses internet dalam seminggu

> 6 jam 3 15,79% 13. Website yang sering

saya akses Yahoo, google, friendster, facebook, detik, FHM, Blog, dirjen pajak,


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wikipedia, kompas, blogspot SS 4 21.05% S 11 57,90% TS 4 21.05%

14. Saya mengakses internet untuk kepentingan akademis

STS 0 0% SS 7 36,84% S 10 52,63% TS 2 10,53%

15. Saya mengakses internet untuk mencari bahan untuk membuat tugas STS 0 0%

SS 4 21.05% S 13 68,42% TS 2 10,53%

16. Saya mengakses internet untuk mengetahui berita terbaru dalam dan luar negeri STS 0 0%

SS 2 10,53% S 12 63,15% TS 5 26,32%

17. Saya mengakses internet untuk mengetahui berita ekonomi dalam dan luar negeri STS 0 0%

SS 2 10,53% S 8 42,10% TS 8 42,10%

18. Saya mengakses internet untuk mengetahui perkembangan harga saham STS 1 5,26%

SS 9 47,37% S 9 47,37% TS 1 5,26%

19. Saya bersedia dibuatkan website yang mengakomodasi English reading materials sehingga kegiatan membaca menjadi lebih menyenangkan dan mudah

STS 0 0%

h. Navigasi mudah 14 73,68%

i. Banyak gambar/grafik yang mendukung

10 52,63%

j. Ada padanan/arti kata pada kosakata yang sulit

11 57,90%

20. Jika saya menggunakan website sebagai media pembelajaran dalam membaca, tampilan dan fitur yang saya harapkan (jawaban bisa lebih dari satu)

k. Ada interactive practice, di mana saya bisa mengevaluasi

12 63,15%


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kemampuan saya dalam membaca

l. Materi bisa didownload

dan diprint, sehingga dapat dipelajari di rumah

13 68,42%

m. Ada banyak link yang berkaitan dengan materi

9 47,37%

Lainnya Keterangan: SS = Sangat Setuju S = Setuju TS = Tidak Setuju STS = Sangat Tidak Setuju

THE TOPICS NEEDED

No Topic

1. Economics and The Global Economy 14

2. Demand, Supply, and Price 7

3. Government Expenditure 6

4. Balance sheet--permanent accounts, temporary accounts 8

5. Net income, net loss 5

6. Federal and state unemployment tax 9

7. Multinational Company and Government Policies 12

8. Checks--blank endorsement, special endorsement, restrictive

endorsement, postdated check, dishonored check

4

9 Service business 9

10. Special journals--cash payments journal, cash receipts journal,

purchases journal, sales journal, and general journal

10

Journal accountancy, financial report, share,


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THE RESULT OF THE INTERVIEW WITH ENGLISH LECTURER

OF ACCOUNTING PROGRAM OF SANATA DHARMA UNIVERISTY

YOGYAKARTA

IV. The ability of the second semester students of Accounting Program 1. In your opinion, how is the ability of accounting’s students in

comprehending English reading texts generally? Averagely, they understand General English but still find it hard to understand English for Accountancy

V. Time Allocation 1. How many times is English subject taught in a week?

Once a week

VI. Teaching Activity 1. What is the main goal of teaching reading for accounting’s

students? To familiarize the the issues on accountancy and to use their knowledge to discuss problems in accountancy field.

2. What are the teaching activities related with skill development of the reading comprehension? Writing outline, presenting it, and discussing the reading.

3. What are the considerations of giving teaching activities? Level of difficulty (both material and students)

4. What are the problems faced by accounting’s students in Sanata Dharma University Yogyakarta in reading English text? Lack of reading habits makes students hard to understand English reading passages


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APPENDIX E The syllabus


- 102 -

THE SYLLABUS I. Learning Objectives

Students are able to comprehend and respond meaning related to a functional text and an essay especially in the form of narrative, descriptive, and news item in the economic context.

Unit Main Topic Learning Objectives

Indicator Learning Activities Source Evaluation

1. Angel Investor In the end of the course, the students are able to - know kind of investors

- comprehend who angel investors are and how do they work

- The students

are to mention kinds of investor they know

- The students are to write what they know about angel investor

- The students are to answer questions related to the topic

1. Pre-activities ♣ The students read the

learning objectives (2’) ♣ The students answer

questions related to the pre-reading (5’)

♣ The students read general explanation about angel investor (3’)

2. Whilst-activities ♣ The students read the

text Angel Investor (15’)

♣ The students do the exercise given (10’)

3. Post-activities ♣ The students get the

exercise’s result (3’) ♣ The students read the

feedback explanation (7’)

www.els.about.com

Multiple Choice, Short Essay Multiple Choice


- 103 -

2. History of Tax In the end of the course, the students are able to: - give opinion the importance of tax

- comprehend the history of tax in other country

- figure out the terms of tax

- The students

are to write their opinion about the importance of imposing tax





♣ The students read general explanation about tax (3’)


text History of Tax (20’)





www.taxlearning. blogspot.com

Short essay True/False

3. Reading a Balance Sheet

In the end of the course, the students are able to - recognize kinds of Financial Statements

- differentiate kinds of Financial Statements

- comprehend what Balance Sheet is

- figure out the

- The students

are to mention kinds of financial statements based on pictures given

- The students are to match hypernym and




♣ The students read general explanation about kind of financial statements (3’)


www.investopedia.com

Completion


- 104 -

elements of Balance Sheet

hyponym (accounting term) related to balance sheet

text Reading Balance Sheet (15’)





Matching

4. Special Journals

In the end of the course, the students are able to - recognize kinds of Journals

- differentiate between cash payment journal, cash receipts journal, purchases journal, sales journal, and general journal

- comprehend what cash payment journal, cash receipts journal, purchases journal, sales journal, and general journal are

- figure out the elements of cash payment journal, cash receipts

- The students

are to mention journals they know based on pictures given

- The students are to mention the functions of each journal (cash payment journal, cash receipts journal, purchases journal, sales journal, and general journal)




♣ The students read general explanation about kind of journals (3’)


text Special Journals (15’)






- 105 -

journal, purchases journal, sales journal, and general journal.

5. Indonesian Growth

In the end of the course, the students are able to: - figure out what elements influence nation’s economic growth.

- comprehend the text given related to economic growth.

- The students

are to mention minimum 2 elements of Indonesian economic growth





♣ The students read general explanation related to the question (3’)


text Indonesian Growth (20’)





www.jakartapost.com

Completion True/False

6. MedcoEnergi’s Profile

In the end of the course, the students are able to: - know national and multinational companies

- comprehend the

- The students

are to choose one of oil company who isn’t included to




♣ The students read

Multiple Choice


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one of multinational companies’ profile

MNC - The students

are to answer questions related to the topic

general explanation related to the question (3’)


text MedcoEnergi’s Profile (20’)





www.medcoenergi.com

Completion

7. Service Business

In the end of the course, the students are able to: - recognize three sectors of economy.

- differentiate between extraction, manufacturing, and service sector

- comprehend the text given related to the service business

- figure out the entrepreneur key successes

- The students

are to choose picture related to service activity

- The students are to answer essay questions related to the topic




♣ The students read general explanation about three sectors economy(3’)


text Service Business (20’)



www.investopedia.com

Multiple Choice Short Essay


- 107 -



8. Demand and Supply

In the end of the course, the students are able to: - comprehend the law of demand, supply, and the relationship of demand and supply

- determine the factors of market price occurrence

- correlate the relationship between demand, supply, and market price

- apply the theory of demand and supply in practice

- The students

are to mention that the picture given (on the pre-reading) is demand and supply graphic

- The students are to mention minimum 2 factors of market occurrence





♣ The students read general explanation about demand and supply (3’)


text Demand and Supply (20’)





www.investopedia.com www.investopedia.com

Short essay Multiple choice


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APPENDIX F PRINTED MATERIALS


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UNIT 1

• Learning Objectives

In the end of the course: The students are able to know kind of investors The students are able to comprehend who angel investors are and how do they

work A. Pre-Reading

Q: What kinds of investor you know? 1) The non-informed investors 2) The medium informed investors 3) The highly informed investors 4) Angel investor

Q: In your opinion, what is an angel investor? ________________________________________________________________________________________________________________________________________________________________________________________________

E: Generally, An angel investor or angel (also known as a business angel or informal investor) is an affluent individual who provides capital for a business start-up, usually in exchange for convertible debt or ownership equity. A small but increasing number of angel investors organize themselves into angel groups or angel networks to share research and pool their investment capital.

B. Reading

Read the text carefully!

ANGEL INVESTORS Angel investors provide capital for start-ups bringing their innovations to the marketplace. Recently, with the huge growth in opportunities brought about by the internet, more and more small investors are providing 'angel' financing for these small, nimble companies. Angel investors typically invest between $5,000 and $40,000 in a start-up in its infancy. Sometimes, 'angels' are so convinced by an idea that they provide funds for a business that hasn't even been founded! Without these risk-takers, innovative and revolutionary advances in technology may not come to pass. The price is high, and start-ups often fail, but just one 'winner' can return twenty times the initial investment. In other words, an angel investing in fifteen companies needs just one success to make the investment strategy worthwhile. Of course, angels hope for a much better return. Because these investors at the beginning of the company there are many terms used in angel investing that reflect this early stage development. Here are some of the most important:

seed a company - the first 'seed' of money to help 'grow' the company get in on the ground level - lowest level entry point self-funded - a company that provides its own financing without asking for

outside help garage startup - the classic technology started - Steve Jobs and Steve Wozniak

started Apple in a garage - it's become a modern day 'American dream' of many - especially in San Francisco)

Angel investing is sometimes confused with venture investments. Angel investors fund at the initial entry level while venture capitalists usually wait until a young company has proven that their idea and has brought their product or technology to market. These companies then need larger investments to quickly grow and capture market share. (Source:www.esl.about.com/library/quiz/bl_angel.htm)


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C. Exercise

Answer the following questions by clicking the button! 1. Which statement is true?

Angel investors provide capital for established companies.

Angel investors provide capital for companies that have succeeded and need to grow their market share.

Angel investors provide capital for companies that are in their early stages of development. 2. What is a typical investment for an Angel?

$25,000

$2 million

$100 3. What will Angel investors sometimes do?

Invest in companies that haven't been founded.

Invest in companies that are going out of business.

Invest in companies that have established a large market share. 4. Do angels expect all their investments to succeed?

Yes

No

Doesn't say 5. Why are angel investors willing to take such high risk?

If a start-up succeeds it can deliver up to twice the investment amount.

If a start-up succeeds it can deliver up to twenty times the investment amount.

If a start-up succeeds it can return the initial investment amount. 6. 'Seeding a company' means:

to provide initial investment

to provide late stage investment

to save a company from going bankrupt 7. In a best case scenario, how much might an angel make on a successful start-up investment of $50,000.

$80,000

$2 Milllion

$150,000


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8. Which example is given of a 'garage' start-up?

Google

Microsoft

Apple 9. Venture capitalists are:

the same as angel investors.

different types of investors than angel investors.

people who create start-ups. 10. Venture capitalists help a company to:

capture market share.

begin a company.

go into bankruptcy.


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UNIT 2

• Learning Objectives

In the end of the course: The students are able to give opinion the importance of tax The students are able to comprehend the history of tax in other country The students are able to figure out the terms of tax

D. Pre-Reading

Q: In your opinion, what is tax? Is it useful for country? ________________________________________________________________________________________________________________________________________________________________________________________________

E: Generally, tax is A fee charged ("levied") by a government on a product, income, or activity. If tax is levied directly on personal or corporate income, then it is a direct tax. If tax is levied on the price of a good or service, then it is called an indirect tax. The purpose of taxation is to finance government expenditure. One of the most important uses of taxes is to finance public goods and services, such as street lighting and street cleaning. Since public goods and services do not allow a non-payer to be excluded, or allow exclusion by a consumer, there cannot be a market in the good or service, and so they need to be provided by the government or a quasi-government agency, which tend to finance themselves largely through taxes.

E. Reading


HISTORY ABOUT TAX

EGYPT During the various reins of the Egyptian Pharaohs tax collectors were known as scribes. During one period the scribes imposed a tax on cooking oil. To insure that citizens were not avoiding the cooking oil tax scribes would audit households to insure that appropriate amounts of cooking oil were consumed and that citizens were not using leavings generated by other cooking processes as a substitute for the taxed oil. GREECE1 In times of war the Athenians imposed a tax referred to as eisphora. No one was exempt from the tax which was used to pay for special wartime expenditures. The Greeks are one of the few societies that were able to rescind the tax once the emergency was over. When additional resources were gained by the war effort the resources were used to refund the tax. Athenians imposed a monthly poll tax on foreigners, people who did not have both an Athenian Mother and Father, of one drachma for men and a half drachma for women. The tax was referred to as metoikion ROMAN EMPIRE The earliest taxes in Rome were customs duties on imports and exports called portoria.1 Caesar Augustus was considered by many to be the most brilliant tax strategist of the Roman Empire. During his reign as "First Citizen" the publicans were virtually


113

eliminated as tax collectors for the central government. During this period cities were given the responsibility for collecting taxes. Caesar Augustus instituted an inheritance tax to provide retirement funds for the military. The tax was 5 percent on all inheritances except gifts to children and spouses. The English and Dutch referred to the inheritance tax of Augustus in developing their own inheritance taxes. During the time of Julius Caesar a 1 percent sales tax was imposed. During the time of Caesar Augustus the sales tax was 4 percent for slaves and 1 percent for everything else.1 Saint Matthew was a publican (tax collector) from Capernaum during Caesar Augustus reign. He was not of the old publican but hired by the local government to collect taxes. In 60 A.D. Boadicea, queen of East Anglia led a revolt that can be attributed to corrupt tax collectors in the British Isles. Her revolt allegedly killed all Roman soldiers within 100 miles; seized London; and it is said that over 80,000 people were killed during the revolt. The Queen was able to raise an army of 230,000. The revolt was crushed by Emperor Nero and resulted in the appointment of new administrators for the British Isles.1 GREAT BRITAIN The first tax assessed in England was during occupation by the Roman Empire. Lady Godiva was an Anglo-Saxon woman who lived in England during the 11th century. According to legend, Lady Godiva's husband Leofric, Earl of Mercia, promised to reduce the high taxes he levied on the residents of Coventry when she agreed to ride naked through the streets of the town. When Rome fell, the Saxon kings imposed taxes, referred to as Danegeld, on land and property. The kings also imposed substantial customs duties. The 100 years War (the conflict between England and France) began in 1337 and ended in 1453. One of the key factors that renewed fighting in 1369 was the rebellion of the nobles of Aquitaine over the oppressive tax policies of Edward, The Black Prince. Taxes during 14th century were very progressive; The 1377 Poll tax noted that the tax on the Duke of Lancaster was 520 times the tax on the common peasant. Under the earliest taxing schemes an income tax was imposed on the wealthy, office holders, and the clergy. A tax on movable property was imposed on merchants. The poor paid little or no taxes. Charles I was ultimately charged with treason and beheaded. However, his problems with Parliament came about because of a disagreement in 1629 about the rights of taxation afforded the King and the rights of taxation afforded the Parliament. The King's Writ stated that individuals should be taxed according to status and means. Hence the idea of a progressive tax on those with the ability to pay was developed very early. Other prominent taxes imposed during this period were taxes on land and various excise taxes. To pay for the army commanded by Oliver Cromwell, Parliament, in 1643, imposed excise taxes on essential commodities (grain, meat, etc.). The taxes imposed by Parliament extracted even more funds than taxes imposed by Charles I, especially from the poor. The excise tax was very regressive, increasing the tax on the poor so much that the Smithfield riots occurred in 1647. The riots occurred because the new taxes lowered rural laborers ability to buy wheat to the point where a family of four would starve. In addition to the excise tax, the common lands used for hunting by the peasant class were enclosed and peasant hunting was banned (hooray for Robin Hood). A precursor to the modern income tax we know today was invented by the British in 1800 to finance their engagement in the war with Napoleon. The tax was repealed in 1816 and opponents of the tax, who thought it should only be used to finance wars, wanted all records of the tax destroyed along with its repeal. Records were publicly


114

burned by the Chancellor of the Exchequer but copies were retained in the basement of the tax court.4

1 Adams, Charles, 1993, For Good and Evil: The Impact of Taxes on the Course of Civilization, Madison Books. 2 Rehnquist, William H. 1992 Grand Inquests :The Historic Impeachments of Justice Samuel Chase and President Andrew Johnson.William Morrow & Company, Inc. New York, NY. 3Steuerle, C. Eugene The Tax Decade 4 Adams, Charles 1998 Those Dirty Rotten TAXES, The Free Press, New York NY (Source: http://taxlearning.blogspot.com/search/label/Taxation%20Theory)

F. Exercise Choose ‘T’ if the statement is right and ‘F’ if the statement is wrong! 1. T/F Egyptian Pharaohs tax collectors were known as scribes. (T) 2. T/F Scribes is to insure that citizens were not avoiding the cooking oil tax

scribes would audit households to insure that appropriate amounts of cooking oil were consumed. (T)

3. T/F The Athenians imposed a tax referred to as scribes. (F) 4. T/F Athenians imposed a monthly poll tax on foreigners. (T) 5. T/F The earliest taxes in Rome were customs duties on war called portoria.

(F) 6. T/F Saint Matthew was considered as tax strategist of the Roman Empire.(F) 7. T/F During the time of Julius Caesar a 1 percent sales tax was imposed for

slaves. (F) 8. T/F The first tax assessed in England was during occupation by the Roman

Empire. (T) 9. T/F Taxes during 14th century were very progressive. (T) 10. T/F A precursor to the modern income tax we know today was invented by

the United States. (F)


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UNIT 3 • Learning Objectives

In the end of the course: The students are able to recognize kinds of Financial Statements The students are able to differentiate kinds of Financial Statements The students are able to comprehend what Balance Sheet is The students are able to figure out the elements of Balance Sheet

G. Pre-Reading

Q: Match the Financial Statement Pictures and its Name!

Balance Sheet Income Statement Statement of Owner’s Equity Statement of Cash Flow

E: Businesses report information in the form of financial statements issued on a periodic basis. GAAP requires the following four financial statements:

Balance Sheet - statement of financial position at a given point in time.


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Income Statement - revenues minus expenses for a given time period ending at a specified date.

Statement of Owner's Equity - also known as Statement of Retained Earnings or Equity Statement.

Statement of Cash Flows - summarizes sources and uses of cash; indicates whether enough cash is available to carry on routine operations.

H. Reading

Read the text carefully! READING A BALANCE SHEET

A balance sheet, also known as a "statement of financial position", reveals a company's assets, liabilities and owners' equity (net worth). The balance sheet, together with the income statement and cash flow statement, make up the cornerstone of any company's financial statements. If you are a shareholder of a company, it is important that you understand how the balance sheet is structured, how to analyze it and how to read it. Below is an example of a balance sheet:

As you can see from the balance sheet above, it is broken into two sides. Assets are on the left side and the right side contains the company’s liabilities and shareholders’ equity. It also can be seen that this balance sheet is in balance where the value of the assets equals the combined value of the liabilities and shareholders’ equity. Another interesting aspect of the balance sheet is how it is organized. The assets and liabilities sections of the balance sheet are organized by how current the account is. So for the asset side, the accounts are classified typically from most liquid to least liquid. For the liabilities side, the accounts are organized from short to long-term borrowings and other obligations. Analyze the Balance Sheet with Ratios With a greater understanding of the balance sheet and how it is constructed, we can look now at some techniques used to analyze the information contained within the balance sheet. The main way this is done is through financial ratio analysis. Financial ratio analysis uses formulas to gain insight into the company and its operations. For the balance sheet, using financial ratios (like the debt-to-equity ratio) can show you a


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better idea of the company’s financial condition along with its operational efficiency. It is important to note that some ratios will need information from more than one financial statement, such as from the balance sheet and the income statement. The main types of ratios that use information from the balance sheet are financial strength ratios and activity ratios. Financial strength ratios, such as the working capital and debt-to-equity ratios, provide information on how well the company can meet its obligations and how they are leveraged. This can give investors an idea of how financially stable the company is and how the company finances itself. Activity ratios focus mainly on current accounts to show how well the company manages its operating cycle (which include receivables, inventory and payables). These ratios can provide insight into the operational efficiency of the company. (source:http://www.investopedia.com/articles/04/031004.asp) I. Exercise

Match the words on the left (hypernym) and on the right (hyponyms)!


118


In the end of the course: The students are able to recognize kinds of Journals The students are able to differentiate between cash payment journal, cash

receipts journal, purchases journal, sales journal, and general journal comprehend what cash payment journal, cash receipts journal, purchases

journal, sales journal, and general journal are figure out the elements of cash payment journal, cash receipts journal, purchases

journal, sales journal, and general journal J. Pre-Reading

Q: According to you, which picture below shows journals?

E: In a typical 2-column manual accounting system, transactions are entered as debits to one (or more) account and balancing credits to one (or more) account. If you consider some recurring transactions (such as sales) that will hopefully occur many times during an accounting cycle, all this double entry can add up to a lot of work. That's where special journals come into play.


119

K. Reading Read the text carefully!

SPECIAL JOURNALS

Special Journals are designed to facilitate the process of journalizing and posting transactions. Special Journals are used for the most frequent transactions in a business. For example, in merchandising businesses, companies acquire merchandise from vendors, and then in turn sell the merchandise to individuals or other businesses. Sales and purchases are the most common transactions for the merchandising businesses. A retail store probably needs to record the following transactions many times a day for sales on account and cash sales.

To save time for journalizing the entries, and posting the entries to the general ledgers and subledgers, Special Journals are used by some businesses. Even if the Special Journals are used, the business still needs to use general journal for infrequent transaction, such as adjusting entries and closing entries.

The types of Special Journals that a business uses are determined by the nature of the business. Special journals are designed as a simple way to record the most frequently occurring transactions. There are four types of Special Journals that are frequently used by merchandising businesses:

• Sales journal • Cash receipts journal • Purchases journal • Cash payments journal

Sales journal is used to record all sales of merchandise on account; Cash receipts journal is used to record only cash receipts transactions; Purchases journal is used to record only purchases of merchandise on account; Cash payments journal is used to record only cash payments transactions. SALES JOURNAL

Date Sale No.

To Whom Sold

Post. Ref.

Accounts Receivable Debit

Sales Credit

Sales Tax Payable Credit

April 1 900 A. Smith $1,000 $1,000 $60

April 1 901 B. Johnson $2,000 $2,000 $120

April 1 902 C. Chang $1,000 $1,000 $60

April 4 904 D. Garcia $1,000 $1,000 $60

CASH RECEIPT JOURNAL

Date Account Credited

Post Ref.

General Credit

Accounts Receivable

Credit Sales Credit

Sales Tax Payable Credit

Cash Credit

May 1 B. Johnson $1,000 $1,000

May 3 C. Chang $1,000 $1,000

May 5 A. Smith $1,000 $1,000

May 8

Interest Payable $400 $400


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PURCHASES JOURNAL

Date Invoice No.

From Whom Purchased

Post Ref.

Purchased Debit / Accounts Payable Credit

June 2 6321 BCD Corp. $12,000 June 5 12D Telecom8 Inc $800 June 21 412 Furniture-X $2,000

CASH PAYMENTS JOURNAL

Date Check No.

Account Debited

Post Ref.

General Debit

Accounts Payable Debit

Purchases Credit

Cash Credit

July 1 1254 Rent

Expense $1,200 $1,200

July 2 1255 BCD Corp. $12,000 $1,200

July 2 1256 Furniture-X $1,200 $1,200

(Source: www. L. Exercise

1. In your own words, what do you know about sales journal? _____________________________________________________________________________________________________________________________________________________________________________________________________________________

2. In your own words, what do you know about cash receipts journal? _____________________________________________________________________________________________________________________________________________________________________________________________________________________

3. In your own words, what do you know about purchases journal? _____________________________________________________________________________________________________________________________________________________________________________________________________________________

4. 4. In your own words, what do you know about cash payments journal? _____________________________________________________________________________________________________________________________________________________________________________________________________________________


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In the end of the course: The students are able to figure out what elements influence nation’s economic

growth. The students are able to comprehend the text given related to economic growth. The students are able to answer the questions related to the topic

M. Pre-Reading

Q: In your opinion, what are elements of Indonesian economy growth? _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

E: Economic growth is affected by level and growth of real GDP. N. Reading


Jakarta (ANTARA News) - Indonesian President Susilo Bambang Yudhoyono unveiled Friday a draft state budget for the fiscal year 2009, forecasting economic growth of 6.2 per cent. In a state of the nation address ahead the August 17 independence day, Yudhoyono said the government's revenues and grants in the 2009 draft state budget would amount to 1,022.6 trillion rupiah (112.37 billion dollars), while the total expenditures were forecast at 1,222.2 trillion rupiah (134.3 billion dollars). Yudhoyono said the 2009 budget marked a 14.3-per-cent increase compared with the 2008 revised budget, predicting a budget deficit of 1.9 per cent of GDP, which will be mostly funded from domestic sources - mainly derived from the issuance of government bonds. Revenues from taxes were expected to increase to 726.3 trillion rupiah, a 19.2-per-cent increase from 2008 revised budget, and revenues from the non-tax sector would amount to 295.3 trillion rupiah, Yudhoyono was quoted by DPA as saying. Under the 2009 draft budget, the government would spend a total of 227.2 trillion rupiah on subsidies, including a 101.4-trillion-rupiah subsidy for fuel oil, he said. "The global oil price remains volatile and is extremely difficult to predict," Yudhoyono said, adding that the selected average oil price at 100 dollars per barrel is a "reflection of the latest world oil price movements and the latest projection. Yudhoyono forecast economic growth of 6.2 per cent in 2009 for South-East Asia's biggest economy, compared with the government's 6.0 -6.4 per cent growth forecast for 2008. In his speech, Yudhoyono, whose term expires next year and who is widely expected to run for re-election, emphasized his administration's priorities, including the fight against corruption, improved security and economic performance, as well as spending on poverty alleviation.


122

"Since the outset of my administration, I have emphasized that corruption eradication occupied a high priority. The manifestation of a corrupt-free Indonesia must gain support from all of us," he said. "This is the only way that Indonesia can enhance its dignity in the eyes of the world." The draft budget also estimated the country's crude oil production in 2009 would average 950,000 barrels per day, with oil prices on the international market averaging 100 dollars per barrel. Soaring oil prices on international markets forced Yudhoyono to raise subsidized fuel prices in May in a bid to slash the ballooning subsidy bill. Yudhoyono praised the country's achievement of regaining self -sufficiency in rice, the first time since end of of former president Suharto's rule in 1998, that national rice production surpassed the country's rice consumption. "We should actually be grateful, because the food situation in our country is relatively better than in many other countries," Yudhoyono said. "In the midst of the current global food crisis, we must reinforce our national food stock." (*) (Source:www.jakartapost.com)

O. Exercise

Choose ‘T’ if the statement is right and ‘F’ if the statement is wrong! 1. T/F Based on draft of tax revenue for the fiscal year 2009, Indonesian

economic growth would be 6.2 per cent. (F) 2. T/F Government’s revenue was lower than its expenses. (T) 3. T/F Compared with the 2008 revised market, the 2009 budget market

decreased. (F) 4. T/F Revenues from taxes expected was lower than non-tax sector. (F) 5. T/F The global oil price remains volatile and is extremely difficult to predict.

(T) 6. T/F The unsure level of economic growth is caused by the global oil price. (T) 7. T/F The successfulness of re-election and fight against corruption also

impacted Indonesia economic growth. (T) 8. T/F In the midst of the current global food crisis, Indonesia was impacted by

having no food stock (F)


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In the end of the course: The students are able to mention national and multinational companies The students are able to comprehend the one of multinational companies’ profile The students are able to answer the questions related to the text

P. Pre-Reading

Q: Which oil company isn’t included in MNC (Multinational Company)? 1) Conoco Philips 2) Medco Energy 3) Total Indonesie 4) Pertamina 5) Schlumberger

E: Pertamina is one of BUMN (state-owned general agency) whom shares belong to 60% government and 40% investor.

Q. Reading


MEDCO ENERGY’S PROFILE

MedcoEnergi--The Energy Company of Choice MedcoEnergi relentlessly pursues opportunities to explore, produce and deliver energy in its many forms and utilities to create value, not only for the shareholders, but also for the surrounding social and natural environment. At a Glance Focusing on two main business activities in oil & gas exploration, development and production, and a Power generation with a third business focusing in renewable fuels.

FY 2007 FY 2006 Oil Lifting (BOPD) 50.41 56.37 Gas Sales (BBTUPD) 117.50 127.15 Onshore Rig Utilization (%) 70 68 Offshore Rig Utilization - Swamp Barges (%) 100 100 Offshore Rig Utilization (Jack - Up) (%) 50 100 Methanol Production (000 MT) 114.17 137.09 Power Supply (MWH) 918.0 701.11

Currently, MedcoEnergi employs more than 2.956 people in our operational areas in Indonesia, Combodia, Oman, Yemen, Libya, Tunisia, and United States as well as in 8 onshore and 6 offshore drilling rigs, 1 methanol and 1 LPG plant, and 3 power


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Who We Are

MedcoEnergi is the first Indonesian company operating in the oil & gas exploration and production business listed in Jakarta Stock Exchange since 1994. Now, MedcoEnergi has transformed itself from local company to become an energy company operating in Indonesia and overseas, with focus on Oil and Gas, power generation and renewable fuels. Vision, Mission and Values: MedcoEnergi have a strong commitment to exist in energy industry. Our Strategy: To become a global player and leader in energy business. We have seven strategic key projects and corporate direction that enable us to complete in the global arena and deliver our promise to our shareholders. Our Strategy: reflecting our strong commitment to compassionately manage the energy business in a responsible and sustainable manner, to create maximum value to all stakeholders. Corporate Governance: MedcoEnergy has grown to become an integrated energy company propelled not only by professionalism and innovation, but more importantly by persistent commitment to uphold fine standard of Good Corporate Governance (GCG).

What We Do

MedcoEnergi has transformed into an integrated energy company with business involvement in oil and gas exploration, development and production, methanol production, LPG production, and power generation. Looking a head, MedcoEnergi will remain as an integrated energy company with primary focus on oil & gas exploration, development and production. To meet the world’s growing energy demand, we will also enter into other energy industries and its related business, including renewable energy, geothermal, and fuel distribution. Oil and Gas MedcoEnergi's oil and gas production and sales in 2006 were derivate from 16 producing assets with a total oil and gas production of 19.9 MMBO and 55.6 BCF, respectively, and a total of oil and gas sales of 20.8 MMBO and 46.4 BCF, respectively. Downstream MedcoEnergi first began operating in the downstream sector with its Methanol plant in East Kalimantan in 1997 then with the LPG Kaji operation in South Sumatra in 2004 followed by construction of an ethanol plant operation in Lampung in late 2006. Power


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MedcoEnergi operates two power plants in Batam Island and has contract for operation and maintenance of coal-fired power plant in Tanjung Jati, Central Java. Where We Operate Indonesia is our country where MedcoEnergi’s founded and growth become an integrated energy company. Indonesia become corporate headquarters for MedcoEnergi because most business activities and assets located there. For oil and gas exploration and development working areas that span from Sumatra, Java, Kalimantan, Sulawesi and Papua. With 11 producing blocks, 3 development blocks and 6 exploration blocks. The contracts of MedcoEnergi’s oil and gas assets in Indonesia are held by separate subsidiaries but they operate and supervise through one company, PT Medco E&P Indonesia (Medco E&P). Chemicals industry sector, MedcoEnergi delegate to his subsidiary PT Medco Methanol Bunyu (MMB) to develop methanol, LPG, and ethanol. MedcoEnergi lease and operate a methanol plant owned by Pertamina (State Oil Company) for 20 years since 1997, located on Bunyu island, East Kalimantan with total production 330,000 ton/annum. LPG plant owned fully by MedcoEnergi on Kaji, South Sumatra with total produced 100 ton/day. Ethanol for renewable energy has develop in North Lampung, Sumatra with planning to produced 180 kiloliters per day (1,130 boepd). Power plant sectors, MedcoEnergi delegate to PT Medco Power Indonesia (MPI) to maintain and operate 2 gas fired power plant at Panaran-1 (2x27.75 MW) and Panaran-2 (2x27.75 MW) in Batam island and operation and maintenance services coal fired power plant (2x660 MW) at Tanjung Jati-B, Java. Drilling operation by PT Apexindo Pratama Duta Tbk. (Apexindo), MedcoEnergi’s subsidiary. Owned 8 onshore rigs, 4 swamp barge rigs and 2 jack-up rigs operated in Indonesia and overseas. Apexindo is the only local Indonesian drilling services publicly listed company in Indonesia, with market capitalization of Rp 1,807,820 billion at yearend 2005. In Gas trading and transportation sectors, MedcoEnergi has established PT Medco Gas Indonesia in September 2006. The Company intends to establish a gas trading and transportation business to strengthen Medco's position on the gas business and explore other gas business opportunity in Indonesia including the pipeline and LNG/CNG transportation. Today, MedcoEnergi entering refinery business by acquisition fuel farms located in Tanjung Priok harbour, Java with 5 tanks (3 tanks of 6,000 KL and 2 tanks of 2,350 KL) total capacity of 22,700 KL. International Oil and Gas is the focus of MedcoEnergi’s core business. Since acquisition Novus Petroleum Ltd. on 2004, the large publicly oil company in Australian, MedcoEnergi has aggressive expand new area in overseas. To maintain MedcoEnergi’s assets in overseas, MedcoEnergi establish Medco Energi Global Pte. Ltd. with major objective to acquisition, exploration, development, producing and services oil and gas in overseas. MedcoEnergi operation areas in overseas: - Cambodia In October 2006, MedcoEnergi and its partner, JHL Petroleum Limited (JLH), were designated as contractors in Block E, an exploration block offshore Cambodia, by the Cambodian National Petroleum Authority (CNPA). September 2007, MedcoEnergi and same partner were designated as contractor to carry out its exploration and exploitation activities in Block 12 onshore Cambodia. Oman Following the contract by the Petroleum Development Oman (PDO), appointed MedcoEnergi as a Contractor to operate, manage and supervise the Karim Cluster of Fields in Oman. MedcoEnergi and its partners signed the Service Agreement in March 2006 and the term is 10 years (extendable). MedcoEnergi has a


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51% stake in the Joint Venture Agreement (JVA) with Oman Oil Corporation (OOC), Kuwait Energy and Omani Partners. Yemen In December 2006, the Company and its partners Kuwait Energy Company (Kuwait Energy), Indian Oil Company Limited (Indian Oil), and Oil India Limited (Oil India), become the winner of the bids for Blocks 82 & 83. MedcoEnergi has a 45% stake in the consortium. MedcoEnergi believes with the potential of contributing to the reserves and production of the Company in the future. Currently, the Company waiting for the Yemen Government’s confirmation to sign the Production Sharing Agreement (PSA) for the blocks. Libya In March 2005, MedcoEnergi and Its Partner, Verenex Energy Inc. (Verenex) has sign an Exploration and Production Sharing Agreement (EPSA) with Libya’s National Oil Company for Area 47. The EPSA gives MedcoEnergi 50% interest and 50% to Verenex as the operator to explore for oil and gas for five-years period and to exploit any commercial discoveries over a subsequent 25-years period. Tunisia In June 2007, MedcoEnergi acquired 40% of the equity participating interest from Anadarko in Anaquid Block in the western part of the prolific Ghadames Basin, onshore Tunisia. United States of America MedcoEnergi acquire block in United Stated of America through acquisition Novus Petroleum Ltd. in 2004. MedcoEnergi own 100% for all blocks in USA thru our subsidiary Medco US LLC. East Cameron and Main Pass Blocks are producing blocks with an average daily production of 318 BOPD of oil and 6.7 MMCFD of gas in 2006. Oil production increased by 16.1% in 2006 compared to 274 BOPD in the previous year, while gas production grew 3.1% compared to 6.5 MMCFD in the previous year. Other blocks, Brazos Island and Mustang Island are exploration activities. (Source: http://www.medcoenergi.com/page.asp?id=100000)

R. Exercise

Answer the following question on the space given! 1. MedcoEnergi focuses on _______ exploration, development, and production. 2. MedcoEnergi employs more than _____ people in our operational areas. 3. MedcoEnergi has ___ strategic key projects and corporate direction to support its

goal. 4. MedcoEnergi first began operating in the downstream sector with its ______

plant in East Kalimantan in 1997. 5. MedcoEnergi operates two power plants in Batam Island and has contract for

operation and maintenance of coal-fired power plant in ____________, Central Java.

6. _________ is the country where MedcoEnergi’s founded and growth become an integrated energy company.

7. MedcoEnergi delegate to his subsidiary _____________________________ to develop methanol, LPG, and ethanol.

8. In Gas ____________________ sectors, MedcoEnergi has established PT Medco Gas Indonesia in September 2006.

9. MedcoEnergi entering refinery business by acquisition fuel farms located in ____________ harbour, Java with 5 tanks (3 tanks of 6,000 KL and 2 tanks of 2,350 KL) total capacity of 22,700 KL.

10. MedcoEnergi operation areas in overseas _____________________________________


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In the end of the course: The students are able to recognize three sectors of economy. The students are able to differentiate between extraction, manufacturing, and

service sector The students are able to comprehend the text given related to the service

business The students are able to figure out the entrepreneur key successes

S. Pre-Reading

Q = Which picture below doesn’t portray service business activity?

E = The tertiary sector of economy (also known as the service sector or the

service industry) is one of the three economic sectors, the others being the secondary sector (approximately manufacturing) and the primary sector (extraction such as mining, agriculture and fishing). The general definition of the Tertiary sector is producing a service instead of just an end product, in the case of the secondary sector. Sometimes an additional sector, the "quaternary sector", is defined for the sharing of information (which normally belongs to the tertiary sector).


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T. Reading Read the text carefully!

Operating your own business also gives you the potential to earn more money, in some instances two, five or even ten times more than you're currently earning. Why? Simple duplication. When you work for someone else, there is only you and only so many hours in the day to work for an hourly wage or a salary. When you operate a business, you can duplicate yourself by hiring employees and salespeople to increase revenues; you can duplicate your customers and find more just like them to purchase your services; and you can duplicate your business model and open in new geographical areas to service more customers and earn more profit. These are all things you can't do when you work for others, and if you do, chances are it will financially benefit the boss a lot more than you. Capitalize on Your Skills Don' t worry if you lack business skills and experience in areas such as time management, personal-contact selling, negotiating, bookkeeping and the ability to create effective advertisements. There's no question these are all important skills to have, but at the same time they're also skills that with practice can be learned and mastered. More important is the question, "What skill(s) do you have that can be sold as a service?" Any skill(s) you possess can be your best, and by far your most marketable asset. If you know how to safely walk a dog, that's a skill people are willing to pay you for. If you know how to plan and throw one heck of a party, that's also a skill people are willing to pay you for as their event and party planner. If you know how to play the piano, this is a skill other people will pay you to teach them. If you know how to sell products and services online, once again that's a skill that people are willing to pay you for as an online marketing consultant. All are examples of skills that people pay other people to perform, or teach them how to learn. Every person has one or more skills other people are prepared to pay for in the form of a service provided to them, or to learn. However, with that said, most people have a tendency to underestimate the true value of their skill sets and experiences. You have to remember, what come naturally to you may not come so naturally to others. Likewise, you might think your particular knowledge or expertise may be of little value, but if someone else needs or wants to learn about that knowledge, it's very valuable to them. Selling Services Part Time


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The first option is to start off selling your services on a part-time basis, which is a good idea because it enables you to eliminate risk by limiting your financial investment. It allows you to test the waters to make sure that being self-employed is something you enjoy and want to pursue. If all goes well, you may decide to transition from your current job, devoting more time to your new enterprise each week, all the while decreasing the time at your current job until you're working at your new business on a full-time basis. There are many advantages to starting off part-time, including keeping income rolling in, taking advantage of any current health and employee benefits, and building your business over a longer period of time, which generally gives it a more stable foundation. If it turns out you're not the type of person who's comfortable being the boss, you've risked little and still have the security of your job. Of course, if your ambitions are only to generate extra money to pay down the mortgage, save for retirement, put yourself through school, or pay off credit cards, selling services part-time is the perfect choice. It's important to do what you want to do and what best suits your individual needs. If selling services part-time works for you, then go for it.

Selling Services Full Time You can also jump in with both feet and start your new business selling services full-time. This option would appeal to people without a current job or people who are confident about being the boss and operating a business. There's nothing wrong with starting off full-time, especially if you take the time required to research the business, industry and marketplace. You must also develop a business and marketing plan, and have the necessary financial resources to start the business and pay yourself until it becomes profitable. The main downside to starting full time is risk. If you jump ship and leave your job, you risk loss of current employee benefits and have no guarantee of steady income, contributing spouses or partners excluded. The upside to starting off full-time is potential rewards, including the opportunity to make more money than you can at your current job, and to gain control of your future. Your decision to operate your new business on a full-time basis will largely be determined by your current financial situation, your own risk-reward assessment, and your goals and objectives for the future. Jumping in full-time will appeal to the true entrepreneurial mindset--people who prefer to blaze the trail rather than follow behind in the wagon train.

Selling Services Seasonally Another option is to start a seasonal business selling services, which can be operated with a full- or part-time effort. But most are run full time to maximize revenues and profits over a normally short time span. Examples of seasonal businesses selling services would include snow removal in winter, yard maintenance in summer in northern climates, income tax preparation service in spring, and serving as a vacation property rental agent. Just about any business can be run seasonally or occasionally, but some are obviously better suited than others. A seasonal venture will appeal to people who want the ability to earn enough money during part of the year in order to do as they please with the remainder of the year--travel, pursue education, or work a job in another season. The potential to earn a very good living operating a business only part of the year is a genuine opportunity, as proven by the thousands of people who are currently doing it. The main downside to a seasonal business, especially one that can be operated year-round, is that you don't want to spend thousands of dollars and hundreds of hours promoting your business only to shut it down for half the year, sending current and potential


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customers running to your competitors while your business is closed. It may prove very difficult to lure them back when you reopen for business. Selling Services to Supplement Your Retirement The fourth option is to sell services to supplement your retirement income or just to have fun and stay active in your golden years. Retirement businesses have become extremely popular in the past decade, mainly because the cost of living has dramatically increased, often outpacing wages and retirement savings. The result is that many people head into retirement needing a little extra income to cover expenses and provide an adequate lifestyle or to maintain their pre-retirement lifestyle. People are living longer and much healthier now than in decades past, and because of this many are seeking new challenges; starting and operating a business is a way to stay active physically and mentally. Older people also have a proverbial ace up their sleeves when it comes to starting a business and selling services: a lifetime of knowledge and experience that can only be acquired by spending lots of time on this planet. Because of the value of these skills, many people are willing to pay big bucks for them. This is why many people who are reaching or have reached retirement age have chosen to start a consulting business selling their experiences, knowledge and skills for the benefit of their clients. (Source: www.investopedia.com)

U. Exercise Answer the following questions on the space given! 1. What are the advantages of being entrepreneur! (3)

2. In starting a new business without any capital, what does the text suggest you to do? Explain!

3. Why part-time basis is good idea for establishing new business?

4. In what situation entrepreneurs are able to apply full-time business?

5. Give 3 examples of seasonal service business!

6. “Retirement business have become extremely popular in the last decade”, why is it so?


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In the end of the course: The students are able to comprehend the law of demand, supply, and the

relationship of demand and supply The students are able to determine the factors of market price occurrence The students are able to correlate the demand, supply, and market price The students are able to apply the theory of demand and supply in practice

A. Pre-Reading

Q: When you see this picture, what do you know about that? ________________________________________________________________________________________________________________________________________________________________________________________________

E: That is demand and supply graphic. Generally, Supply and demand is an economic model based on price, utility and quantity in a market. It predicts that in a competitive market, price will function to equalize the quantity demanded by consumers, and the quantity supplied by producers, resulting in an economic equilibrium of price and quantity. Similarly, an increase in the number of workers tends to result in lower wages and vice-versa. The model incorporates other factors changing equilibrium as a shift of demand and/or supply.

B. Reading


DEMAND AND SUPPLY

Supply and demand is perhaps one of the most fundamental concepts of economics and it is the backbone of a market economy. Demand refers to how much (quantity) of a product or service is desired by buyers. The quantity demanded is the amount of a product people are willing to buy at a certain price; the relationship between price and quantity demanded is known as the demand relationship. Supply represents how much the market can offer. The quantity supplied refers to the amount of a certain good producers are willing to supply when receiving a certain price. The correlation


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between price and how much of a good or service is supplied to the market is known as the supply relationship. Price, therefore, is a reflection of supply and demand.

The relationship between demand and supply underlie the forces behind the allocation of resources. In market economy theories, demand and supply theory will allocate resources in the most efficient way possible. How? Let us take a closer look at the law of demand and the law of supply. The Law of Demand The law of demand states that, if all other factors remain equal, the higher the price of a good, the less people will demand that good. In other words, the higher the price, the lower the quantity demanded. The amount of a good that buyers purchase at a higher price is less because as the price of a good goes up, so does the opportunity cost of buying that good. As a result, people will naturally avoid buying a product that will force them to forgo the consumption of something else they value more. The chart below shows that the curve is a downward slope.

A, B and C are points on the demand curve. Each point on the curve reflects a direct correlation between quantity demanded (Q) and price (P). So, at point A, the quantity demanded will be Q1 and the price will be P1, and so on. The demand relationship curve illustrates the negative relationship between price and quantity demanded. The higher the price of a good the lower the quantity demanded (A), and the lower the price, the more the good will be in demand (C). The Law of Supply Like the law of demand, the law of supply demonstrates the quantities that will be sold at a certain price. But unlike the law of demand, the supply relationship shows an upward slope. This means that the higher the price, the higher the quantity supplied. Producers supply more at a higher price because selling a higher quantity at a higher price increases revenue.


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A, B and C are points on the supply curve. Each point on the curve reflects a direct correlation between quantity supplied (Q) and price (P). At point B, the quantity supplied will be Q2 and the price will be P2, and so on. Supply and Demand Relationship Now that we know the laws of supply and demand, let's turn to an example to show how supply and demand affect price. Imagine that a special edition CD of your favorite band is released for $20. Because the record company's previous analysis showed that consumers will not demand CDs at a price higher than $20, only ten CDs were released because the opportunity cost is too high for suppliers to produce more. If, however, the ten CDs are demanded by 20 people, the price will subsequently rise because, according to the demand relationship, as demand increases, so does the price. Consequently, the rise in price should prompt more CDs to be supplied as the supply relationship shows that the higher the price, the higher the quantity supplied. If, however, there are 30 CDs produced and demand is still at 20, the price will not be pushed up because the supply more than accommodates demand. In fact after the 20 consumers have been satisfied with their CD purchases, the price of the leftover CDs may drop as CD producers attempt to sell the remaining ten CDs. The lower price will then make the CD more available to people who had previously decided that the opportunity cost of buying the CD at $20 was too high. Equilibrium When supply and demand are equal (i.e. when the supply function and demand function intersect) the economy is said to be at equilibrium. At this point, the allocation of goods is at its most efficient because the amount of goods being supplied is exactly the same as the amount of goods being demanded. Thus, everyone (individuals, firms, or countries) is satisfied with the current economic condition. At the given price, suppliers are selling all the goods that they have produced and consumers are getting all the goods that they are demanding.


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As you can see on the chart, equilibrium occurs at the intersection of the demand and supply curve, which indicates no allocative inefficiency. At this point, the price of the goods will be P* and the quantity will be Q*. These figures are referred to as equilibrium price and quantity. In the real market place equilibrium can only ever be reached in theory, so the prices of goods and services are constantly changing in relation to fluctuations in demand and supply. (Source:www.investopedia.com) C. Exercise

Answer the following questions by clicking the button!

1. 31

The price of coffee beans fell by 10% last year and quantity purchased fell by 10%. Which of the following statements best explains this?

Results of large-scale health survey suggested that coffee drinkers were more likely to get cancer than non-coffee drinkers and this led to a fall in demand.

Consumer incomes increased and coffee is a normal good.

The price of cocoa rose substantially and cocoa is a substitute for coffee.

There was a major frost in Brazil that reduced its coffee production, and Brazil has a big share of world production

2. 32

There has been an increase in input prices for all producers of a good sold in a competitive industry. Assuming this is a normal good, the effect of this change on market price and quantity will be:

A higher price and higher quantity.

A lower price and lower quantity.

A lower price and higher quantity.

A higher price and lower quantity.


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3. 33

In a market, like agriculture, where the government fixes the price above the market-clearing price (and restricts imports) and buys up production surpluses, which one of the following outcomes will characterize the market outcome (as compared to the free market outcome):

Consumers get their food cheaper and producers get higher revenue.

Consumers pay more for their food but producers get higher revenue.

Consumers pay more for their food and producers get lower revenue.

Consumers get their food cheaper and producers get lower revenue.

4. 34

The price of orange juice fell by 20% last year and quantity purchased increased by 10%. Which of the following statements best explains this?

There was an increase in supply as a result of a bumper orange harvest.

The price of apple juice fell and this is a substitute for orange juice.

The price of apple juice fell and this is a substitute for orange juice.

The media published evidence on the health-giving properties of orange juice.

5. 35

The price of coffee beans rose by 10% last year and quantity purchased fell by 7%. Which of the following statements best explains this?

There was an increase in supply as a result of new production techniques.

Consumer incomes increased and coffee is a normal good.

There was a major frost in Brazil that reduced its coffee production, and Brazil has a big share of world production.

Results of a large-scale health survey suggested that coffee drinkers were more likely to get cancer than non-coffee drinkers.

6. 36

Cinema (movie) attendance fell this year compared to last while admission prices also fell. Which of the following statements best explains this?

There was an increase in the supply of cinema seats due to the opening of many new cinemas.

There was a fall in the price of TV, theatre and DVDs, which are all substitutes for the cinema.

There was a significant increase in the incomes of the film-watching public and cinema visits are a normal good.

There was a reduction in the price of popcorn and Coca Cola which are complements of cinema attendances.


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7. 37

There has been a fall in the prices of raw materials that are used as inputs by all producers of a manufactured product that is sold in a perfectly competitive market for the finished product. Demand conditions for the final product are unchanged, and the demand curve has the normal negative slope. The effect of this change on the market price and quantity bought and sold of the final product will be:

A higher price and higher quantity.

A lower price and lower quantity.

A lower price and higher quantity.

A higher price and lower quantity.

8. 38

Theatre attendances fell last year even though prices of admission also fell. Which one of the following on its own could explain this:

There was an increase in the supply of theatre seats but no change affecting demand conditions.

There was an increased demand from consumers for visits to the theatre as the quality of TV deteriorated.

There was a reduction in prices of cinema seats as many new multiplex cinemas opened up.

There was an increase in incomes of the theatre-going public.


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APPENDIX G The developed

website


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LOGIN PAGE & REGISTRATION PAGE


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HOME PAGE & UNIT PAGE


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PRE-READING PAGE


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READING PAGE


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EXERCISE PAGE


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EXPLANATION PAGE


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POLLING PAGE


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APPENDIX H CURRICULUM 2006

DEPARTMENT OF ACCOUNTING-FACULTY OF ECONOMY-

SANATA DHARMA University YOGYAKARTA


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Documents

DESIGNING A SET OF WEB-BASED ENGLISH IN ... materi, alokasi waktu yang terangkum dalam Silabus. Materi yang telah dirancang kemudian dinaikkan ke s itus yang kemudian dievaluasi oleh