The Effect of Implementing Paikem Case-Based Learning And Cooperative Learning On Learning Competency And Quality

: Financial PKA ( Praktek Kerja Akuntansi / Accounting Work Practices) at State Polytechnic of Malang is expected to fulfill the cognitive, psychomotor, and affective aspects. Therefore, in the current learning, the researchers developed a new method namely PAIKEM through student-centered learning, case-based learning, and cooperative learning for learning competence and quality. This research aimed at developing and implementing PAIKEM method through student-centered learning, case-based learning, and cooperative learning so that the learning in the accounting department at State Polytechnic of Malang can generate high-quality human resources. The research method conducted was applied-quantitative research method and descriptive research with a classroom action research, primary data source, data processing using multiple linear regression using classical assumption test, t-test, F-test, and R square. The researchers identified the problems in the classroom, observing the field, then constructed a case plane for practicing solving a problem in real life, learning with a collaboration method. The emerged problems were analyzed and solved by the students with the ability based on the existing theory. The research finding were there was a significant effect of case-based learning, cooperative learning, and effective learning on learning competency and coefficient of determination as much as 0.621 and a significant effect of student-centered learning, cooperative learning, creative learning, and effective learning ton the learning quality with the coefficient of determination as much as 0.744.


INTRODUCTION
State Polytechnic of Malang is a higher education with a professional education background which prioritizes its improvement on skill application or to prepare the students to be citizens with professional abilities which can apply, develop, and disseminate their knowledge and technology as well as have an adequate skill. The accounting study program is one of the departments at State Polytechnic of Malang which holds the responsibilities to generate graduates who are ready to work, skillful in the accounting field, and able to compete in the global market according to their vision and mission.
The assessment on the educational product quality is firstly observed from the development of basic attitudes such as scientific academic critical behavior and the willingness to seek the truth continuously (Yumarma, 2006). Therefore, the concept of education is not reduced on the tests which only measure the transfer of knowledge (cognitive), but broader including the shaping of skills (psychomotor) and basic attitude or affective, such as criticality, creativity, and openness on innovation and various discoveries. All of them are significantly required so that students can survive and answer dynamic challenges. In this case, educators are demanded not only as knowledge transferrer, but also beyond that which is as agents of enlightenment.
Helts 2003-2010 mandated by Directorate General of Higher Education in April 2003 gave trust, one of which is the application of Student-Centered Learning (SCL) principles in the learning process. There are various learning methods in Student-Centered Learning (SCL), among them are Case-based Learning, Cooperative Learning, and Project-based Learning.
Currently, the learning process which is commonly practiced is in the form of lecturing. This method of learning pattern in which a passive lecturer and passive students have low learning effectiveness. Therefore, current learning method cannot sharpen the students' analysis ability and awareness of problems, train problem solving and ability to evaluate a problem holistically. Hence, a new method namely case-based learning PAIKEM is developed. The following is the score of Financial PKA course before the PAIKEM method was applied. PAIKEM method is one of the ideal learning models. PAIKEM method helps students obtain their ideas in learning through the approach of the surrounding environment. The positive impact of implementing PAIKEM model is that the students can be encouraged in terms of their curiosity in their surroundings. If we reflect on the four pillars of education, they are learning to how, learning to be, learning to do, and learning to live together.
To create an effective learning situation, Combs (1976) asserts that three characteristics are required, namely: 1. Conducive atmosphere to explore the meaning of learning. The students must feel safe and accepted. They want to understand the risks and benefits of obtaining knowledge and new understanding. The class must be conducive for involvement, interaction, and socialization with an approach similar to the business world. 2. Students must be given opportunities to find new information and experience. These opportunities are given not only in the form of information but also encouragement for students to find information.
3. New understanding must be obtained by the students through the personal discovery process. The method used must be personal and according to their personality and the student's learning style.

Case-based learning
Several aspects differentiating cooperative-based learning and traditional learning are described by Thomas, Mergendoller, & Michaelson (1999) as shown in Table 2.

Figure 1. the Action Research Spiral by Kemmis & Taggart (1988)
Classroom action research according to Moleong, 2006 is as follow: 1. Identifying a problem, which is identifying the occurring problems in the classroom. 2. Discussing a problem, discussing the problem with the team to find a solution.
3. Reviewing a problem, reviewing the problems by seeking alternative problem-solving. 4. Redefinition of a problem, redefining the occurring problem to find the solution through problemsolving. 5. Selecting a method, conducting learning method selection to find the appropriate way method. 6. Implementing a change, implementing a change of the old method to the new one. In the management of Financial PKA learning, assessment or evaluation on students are also conducted by the lecturer using the method suggested by Michaelson (1998) which is classifying the assessment criteria into three performance areas, namely: 1) individual performance, 2) group performance and 3) performance of individual contribution to group (measured using peer-evaluation sheet).

RESULTS AND DISCUSSION
The research results of implementing modified learning model in Financial PKA course is the production of PAIKEM new learning method development through case-based learning and competency, the learning quality of Financial PKA course, lesson study (RPS), and the construction of Financial PKA course syllabus, GBPP, SAP, teaching materials using power point and animation. Students who obtained A score are 85 %, B+ score of 10 %, B score of 5 %, and C+ score of 5%. Meanwhile, the students' response to the new learning model in Financial PKA course namely case-based learning was 95 % agreed on the implementation of PAIKEM learning model since this learning made the students active, innovative, effective, and fun, more competent, understand the Financial PKA course well in the knowledge and skills, while the other 5% perceived that they preferred the traditional learning method which was lecture method. This method implemented a new learning method on Financial PKA course through case-based learning and the utilization of teaching materials, exercises, multimedia teaching aids, and the distribution of cases or assignment to complete the questions on the application of financial accounting in the company. The questions were based on the previously taught theory and concepts or according to the competency-based curriculum (KKNI), teaching materials made by the lecturer. The completion of cases regarding the application of accounting questions will be significantly helpful for companies in making a financial report, calculation of the cost of production and cost of goods sold, income statement, PKA Finance with the PAIKEM method are easier to understand and solve problems in the real world. Learning becomes easier and not boring, the students understand more about theory, and then solve problems in the real world so that cognitive, psychomotor and affective aspects can be achieved. The statistical test results showed that the effects of case-based PAIKEM method on learning competency are as follows. 1. Validity and reliability tests. Validity test showed that if the coefficient of correlation between the score of an indicator is higher than 0.3, then the instrument is stated as valid, while the reliability test showed that if the Cronbach's alpha shows a higher number than 0.6, then the instrument is stated as reliable.

2.
Classical assumption test on the effect of X on Y shows that the normality test using Kolmogorov-Smirnov showed normal data, no multicollinearity, no heteroskedasticity, and no autocorrelation.

Multiple Regression Analysis
The multiple linear analysis results are shown in Table 7.
<0.050). This test showed the decision that H0 was rejected. The positive coefficient showed that the increase in X4 variable could increase Y1 variable significantly. e. X5(Cre-L) variable has a positive and not significant effect on Y1 variable (Competency). Observed from the t-test statistics with a smaller |tcount| than ttable (1.270 < 1.974) and higher t significant value than α(0.206 >0.050). This test showed the decision that H0 was accepted. The positive coefficient showed that the increase in X5 variable could increase Y1 variable but not significantly. f. X6(Ef-L) variable has a positive and significant effect on Y1 variable (Competency). Observed from the ttest statistics with a higher |tcount| than ttable (2.585> 1.974) and smaller t significant value than α(0.011<0.050). This test showed the decision that H0 was rejected. The positive coefficient showed that the increase in X6 variable could increase Y1 variable significantly. g. X7(Fun-L) variable has a positive and not significant effect on Y1 variable (Competency). Observed from the t-test statistics with a smaller |tcount| than ttable (0.744< 1.974) and higher t significant value than α(0.458>0.050). This test showed the decision that H0 was accepted. The positive coefficient showed that the increase in X7 variable could increase Y1 variable but not significantly.

Coefficient of Determination (R 2 )
The amount of contribution from the independent variables simultaneously on dependent variables is based on the calculation results in Table 4.5 with the coefficient of determination (R Square) of 0.621. the results explained that the contribution of independent variables namely (X1 (TCL), X2 (SAL), X3(CBL), X4(Coop_L), X5(Cre-L), X6(Ef-L), and X7 (Fun-L)) involved in the regression equation on Y1 variable (Competency) was 62.1%, while another 37.9% was contributed by other variables uninvolved in this equation.
The classical assumption on the effect of X on Y2 (quality) showed that normal data did not show the presence of multicollinearity, heteroskedasticity, and autocorrelation.

T-test (Partial Test/ each influence)
Based on Table 8, the results are as follows: a. X1 (TCL) variable has a negative and not significant effect on Y2 variable (Quality). Observed from the ttest statistics with a smaller |tcount| than ttable 1.706< 1.974) and higher t significant value than α(0.090>0.050). This test showed the decision that H0 was accepted. The negative coefficient showed that the increase in X1 variable decreased Y2 variable but not significantly. b. X2(SAL) variable has a positive and significant effect on Y2 variable (Quality). Observed from the t-test statistics with a higher |tcount| than ttable (4.987 > 1.974) and smaller t significant value than α(0.000<0.050). This test showed the decision that H0 was rejected. The positive coefficient showed that the increase in X2 variable could increase Y2 variable significantly. c. X3(CBL) variable has a positive and not significant effect on Y2 variable (Quality). Observed from the ttest statistics with a smaller |tcount| than ttable (1.608 < 1.974) and higher t significant value than α(0.110>0.050). This test showed the decision that H0 was accepted. The positive coefficient showed that the increase in X3 variable could increase Y2 variable but not significantly. d. X4(Coop_L) variable has a positive and significant effect on Y2 variable (Quality). Observed from the ttest statistics with a higher |tcount| than ttable (2.150> 1.974) and smaller t significant value than α(0.033<0.050). This test showed the decision that H0 was rejected. The positive coefficient showed that the increase in X4 variable could increase Y2 variable significantly. e. X5(Cre-L) variable has a positive and significant effect on Y2 variable (Quality). Observed from the t-test statistics with a higher |tcount| than ttable (3.244 > 1.974) and smaller t significant value than α(0.001<0.050). This test showed the decision that H0 was rejected. The positive coefficient showed that the increase in X5 variable could increase Y2 variable significantly. f. X6(Ef-L) variable has a positive and significant effect on Y2 variable (Quality). Observed from the t-test statistics with a higher |tcount| than ttable (5.037> 1.974) and smaller t significant value than α(0.000<0.050). This test showed the decision that H0 was rejected. The positive coefficient showed that the increase in X6 variable could increase Y2 variable significantly. g. X7(Fun-L) variable has a positive and not significant effect on Y2 variable (Quality). Observed from the ttest statistics with a smaller |tcount| than ttable (1.508< 1.974) and higher t significant value than α(0.133>0.050). This test showed the decision that H0 was accepted. The positive coefficient showed that the increase in X7 variable could increase Y2 variable but not significantly.

Coefficient of Determination (R 2 )
The amount of contribution from independent variables simultaneously on dependent variables based on the calculation in Table 4.6 with the coefficient of determination (R-Square) is as much as 0.744. The results describe the contribution from independent variables namely (X1 (TCL), X2 (SAL), X3(CBL), X4(Coop_L), X5(Cre-L), X6(Ef-L), and X7 (Fun-L)) involved in the regression equation on Y2 variable (quality) is as much as 74.4%, while another 25.6% was contributed by other variables uninvolved in this equation.

Conclusion
Based on the research results, the conclusion was drawn as follows. First, case-based learning PAIKEM learning method has been successfully applied in the vocational education namely State Polytechnique of Malang. The constructed curriculum-based learning competence (KKNI) through lesson plan (RPP) and syllabus, lesson plan in GBPP and SAP, teaching material and exercises in Financial PKA course, teaching aids using multimedia in Financial PKA learning, new learning method namely case-based learning and cooperative learning, as well as student-centered learning. The survey results showed that the students preferred taught using case-based learning method and their scores were better than before the implementation.