PENERAPAN MODEL FLIPPED CLASSROOM DENGAN PENDEKATAN DEEP LEARNING UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR SISWA AKUNTANSI

Dilla Ayu Kartika (Universitas Negeri Medan)
La Hanu (Universitas Negeri Medan)
Sondang Aida Silalahi (Universitas Negeri Medan)
Roza Thohiri (Universitas Negeri Medan)
Choms Gary Ganda Tua Sibarani (Universitas Negeri Medan)

EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran
Vol. 6 No. 3 (2026)

Low student activity and learning achievement in the Spreadsheet subject indicate the need for a learning model that combines independent preparation with stronger classroom interaction and problem solving. This study aimed to examine the improvement of learning activity and achievement among Grade X Accounting students at SMK Negeri 6 Medan through the implementation of the Flipped Classroom model integrated with a Deep Learning approach. The study employed the Kemmis and McTaggart classroom action research design in two cycles, each consisting of planning, action, observation, and reflection. The research subjects were selected using total sampling, involving all 33 students of Grade X AKL 1 who participated in the entire series of research activities. Learning activity was collected through an observation sheet covering five indicators, while achievement data were obtained from a pre-test and post-tests. The data were analyzed using quantitative descriptive techniques. The action was considered successful when at least 75% of students were categorized as active or very active, the class mean reached at least 85, and classical mastery reached at least 85%. The findings showed that the proportion of active and very active students increased from 51.52% in Cycle I to 90.91% in Cycle II. The class mean increased from 66.06 on the pre-test to 83.33 on Post-test I and 95.54 on Post-test II. Classical mastery also rose from 18.18% to 54.54% and finally to 93.94%. Therefore, the Flipped Classroom model integrating mindful, meaningful, and joyful learning principles improved students’ learning activity and achievement in adjusting-entry material. ABSTRAK Rendahnya aktivitas dan hasil belajar siswa pada mata pelajaran Spreadsheet menunjukkan perlunya model pembelajaran yang memberi ruang belajar mandiri sekaligus memperkuat interaksi dan pemecahan masalah di kelas. Penelitian ini bertujuan menganalisis peningkatan aktivitas dan hasil belajar siswa kelas X AKL 1 SMK Negeri 6 Medan melalui penerapan model Flipped Classroom dengan pendekatan Deep Learning. Penelitian menggunakan desain penelitian tindakan kelas model Kemmis dan McTaggart yang dilaksanakan dalam dua siklus, masing-masing terdiri atas perencanaan, tindakan, observasi, dan refleksi. Subjek penelitian ditentukan menggunakan teknik total sampling, yaitu seluruh siswa kelas X AKL 1 yang mengikuti rangkaian tindakan, sebanyak 33 siswa. Aktivitas belajar dikumpulkan melalui lembar observasi pada lima indikator, sedangkan hasil belajar diperoleh melalui pre-test dan post-test. Analisis dilakukan secara deskriptif kuantitatif dengan indikator keberhasilan minimal 75% siswa berada pada kategori aktif atau sangat aktif, nilai rata-rata kelas minimal 85, dan ketuntasan klasikal minimal 85%. Hasil penelitian menunjukkan persentase siswa aktif dan sangat aktif meningkat dari 51,52% pada siklus I menjadi 90,91% pada siklus II. Nilai rata-rata meningkat dari 66,06 pada pre-test menjadi 83,33 pada post-test I dan 95,54 pada post-test II. Ketuntasan klasikal juga meningkat dari 18,18% menjadi 54,54% dan akhirnya 93,94%. Dengan demikian, penerapan Flipped Classroom yang mengintegrasikan prinsip mindful, meaningful, dan joyful dapat meningkatkan aktivitas serta hasil belajar siswa pada materi jurnal penyesuaian.