KOMPETENSI GURU DALAM PENILAIAN PEMBELAJARAN AKUNTANSI KURIKULUM 2013 DI SMK NEGERI 3 SURAKARTA

ABSTRAKTujuan penelitian ini adalah: (1) untuk mengetahui kompetensi guru dalam melakukan penilaian kurikulum 2013 pada pembelajaran akuntansi di SMK Negeri 3 Surakarta; dan (2) untuk mengetahui faktor-faktor yang mempengaruhi guru-guru tersebut dalam melakukan penilaian kurikulum 2013.Penelitian ini merupakan penelitian kualitatif deskriptif yang dilaksanakan di SMK Negeri 3 Surakarta. Subjek penelitian ini adalah guru akuntansi di SMK Negeri 3 Surakarta. Objek penelitian ini adalah kompetensi penilaian pembelajaran akuntansi. Teknik pengambilan sampel menggunakan purposive sampling. Sumber data berasal dari guru dan siswa. Pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Uji validitas data dilakukan dengan triangulasi, meningkatkan ketekunan, dan bahan referensi. Teknik analisis data menggunakan model analisis Miles and Huberman, yaitu dengan melakukan reduksi data, penyajian data, dan kesimpulan.Hasil penelitian ini menunjukkan bahwa kompetensi guru akuntansi di SMK Negeri 3 Surakarta cukup memadai. Guru telah melakukan proses penilaian mulai dari membuat perencanaan penilaian, pelaksanaan penilaian, pengolahan data, hingga melaporkan hasil penilaian ke dewan guru, siswa, dan wali murid. Ada beberapa langkah dalam standar penilaian yang tidak dilaksanakan, yaitu pelaksanaan penilaian tidak dilakukan berdasarkan pedoman penilaian, tidak adanya kisi-kisi penilaian, dan deskripsi penilaian yang tidak menggambarkan kondisi siswa dalam mengikuti pembelajaran. Kompetensi guru dalam melakukan penilaian dipengaruhi oleh faktor internal dan faktor eksternal. Pada faktor internal, guru masih terbiasa dengan kurikulum yang lama (KTSP). Sementara itu, faktor eksternal mencakup workshop/seminar/pelatihan dan supervisi yang dilakukan oleh pihak pengawas dan pihak sekolah.Kata kunci: Kompetensi Guru, Penilaian, Kurikulum 2013, Pembelajaran Akuntansi. ABSTRACTThe objectives of this research are to investigate: (1) the teachers’ competency in the 2013 curriculum ecaluation on the accounting subject matter learning at State Vocaltional High School 3 of Surakarta; and (2) the factors influecing the teachers in the 2013 Curriculum evaluation.This research used the descriptive qualitative research method. It was conducted at State Vocational High School 3 of Surakarta. The subject of this research is accounting teacher at State Vocational High School 3 of Surakarta. The object of this research is competency in evaluation on the accounting subject matter learning. The samples of the research were taken by using the purposive sampling technique. The data sources of research were teachers and the students in grade XI AK 2. The data of reserch were collected through observation, in-depth interview, and documentation. They were validated by using the source and method triangulations, continuous observations, and supporting references. The data were analized by using the reduction, data display, and conclusing drawing.The result of research are as follows: 1) the teachers’ competency in the 2013 curriculum evaluation on the accounting subject matter learning at State Vocational High School 3 of Surakarta is enaugh to implement the 2013 curriculum 2013 standards and procedures. The teachers took some measures in the planning, implementation, processing, and reporting standards. However, few measures of the evaluating standards were not performed so that the evaluation bore some weaknesses. 2) the factors influencing the teachers in the 2013 curriculum evaluation included the internal and external ones. In the former, the teachers still used to employ the old curriculum, namely: the school-based curriculum. In the latter, the factors included workshops/seminars/training and supervisions conducted by School Superintendents and the aforementioned school.Keywords: Teacher’s Competency, Evaluation, the 2013 Curriculum, Accounting Subject Matter Learnin