DEVELOPING ENGLISH WRITING MATERIALS

FOR ACCOUNTING PROGRAM (A Research and Developmental Study at SMKN 7 Kabupaten Tangerang)

A THESIS

Presented in Partial Fulfillment of Requirements for the Degree of Master of

Education (M. Pd.) in Graduate Program of English Education

By

Mulya Pangestika

21160140000003

GRADUATE PROGRAM OF ENGLISH EDUCATION

FACULTY OF EDUCATIONAL SCIENCES

SYARIF HIDAYATULLAH STATE ISLAMIC UNIVERSITY

JAKARTA

2020

i

ABSTRAK

Mulya Pangestika. 21160140000003. “Pengembangan Materi Menulis Bahasa

Inggris untuk Jurusan Akuntansi (Studi Penelitian dan Pengembangan di SMKN

7 Kabupaten Tangerang)”. Jurusan Magister Pendidikan Bahasa Inggris,

Fakultas Ilmu Keguruan, Universitas Islam Negeri Hidayatullah Jakarta. Dosen

Pembimbing: Dr. Farida Hamid, M. Pd. Agustus 2020.

Penelitian ini bertujuan untuk merancang materi menulis berdasarkan

hasil analisa kebutuhan yang mencangkup komponen menulis Bahasa Inggris

untuk program Akuntansi. Penelitian ini menggunakan metode studi penelitian

dan pengembangan yang bersifat kualitatif deskriptif dengan peserta penelitian

siswa Akuntansi kelas sebelas di SMKN 7 Kabupaten Tangerang 2020/2021.

Hasil analisa kebutuhan menunjukkan bahwa siswa Akuntansi kelas

sebelas di SMKN 7 Kabupaten Tangerang membutuhkan beberapa aspek

menulis. Aspek menulis yang dibutuhkan siswa Akuntansi kelas sebelas di

SMKN 7 Kabupaten Tangerang yaitu pengetahuan tentang istilah-istilah yang

berkaitan dengan Akuntansi dalam bahasa inggris dan penggunaan tata bahasa

yang benar. Selain itu, siswa juga membutuhkan materi menulis bahasa inggris

yang sesuai dengan tujuan tertentu sesuai bidang Akuntansi.

Produk yang dihasilkan dari penelitian ini adalah materi yang telah

dikembangkan berdasarkan hasil analisa kebutuhan siswa dan kurikulum 2013.

Ada enam tema yang dikembangkan terdiri dari menulis laporan pekerjaan,

pesan telepon, undangan, surat pribadi, teks prosedur, dan menawarkan sesuatu

dalam pekerjaan. Komponen menulis yang ditambahkan pada silabus dan materi

yang sudah ada yaitu berdasarkan kebutuhan siswa akuntansi dari hasil analisa

kebutuhan.

Kata Kunci: analisa kebutuhan, Bahasa Inggris untuk Tujuan Tertentu, studi

pengembangan, Akuntansi.

ii

ABSTRACT

Mulya Pangestika. 21160140000003. Developing English Writing Materials

for Accounting Program (A Research and Developmental Study at SMKN 7

Kabupaten Tangerang). Graduate program of English Education, Faculty of

Educational Sciences, Syarif Hidayatullah State Islamic University Jakarta.

Advisor: Dr. Farida Hamid, M. Pd. August 2020.

This study aims to design writing materials based on the results of needs

analysis, which includes the components of writing English for the accounting

program. This research used a qualitative descriptive research and development

study method with the eleventh-grade accounting students at SMKN 7

Tangerang Regency 2020/2021.

The needs analysis results show that the eleventh-grade accounting

students at SMKN 7 Tangerang Regency need several aspects of writing. The

writing aspect needed by the eleventh-grade accounting students at SMKN 7

Tangerang Regency is knowledge of accounting-related terms in English and the

use of correct grammar. In addition, students also need English writing materials

that are suitable for specific purposes in the field of Accounting.

The product produced from this research is material that has been

developed based on the results of the analysis of student needs and the 2013

curriculum. There are six themes developed consists of writing job reports,

telephone messages, invitations, personal letters, procedural texts, and offering

something in work. The writing aspects added to the materials are based on the

needs of the needs analysis results.

Keywords: needs analysis, English for Specific Purposes, developmental study,

Accounting.

iii

ACKNOWLEDGMENTS

Alhamdulillahirabbil’alamin. The glory always refers and belongs to

Allah SWT, the almighty for blessing so that I could accomplish this thesis of

“Developing English Writing Materials for Accounting Program (A Research

and Developmental Study at SMKN 7 Kabupaten Tangerang)”. And may peace

and blessing of Allah be upon Muhammad SAW, his family, friends, and

companions.

I would like to convey my gratitude to Mr. Dr. Sururin, M.Ag.as the Dean

of Faculty of Educational Sciences of Syarif Hidayatullah State Islamic

Univerity. I would like to express my sincere gratitude to Mrs. Dr. Farida

Hamid, M. Pd. as supervisor for her guidance and suggestion during the process

of organizing the thesis. My gratitude also goes to Mrs. Dr. Fahriany, M.Pd. as

the head of Graduate Program of English Education and as the examiner for

support and suggestions in correcting my thesis. I would also like to convey my

gratitude to Mrs. Dr. Ratna Sari Dewi, M. Pd. as the examiner for insightful

comments and suggestions in correcting my thesis and as the expert judgment

for assessed my materials. I would like to express my gratitude to Mr. Dr. Alek,

M. Pd. as the examiner for insightful comments and suggestions in completing

this thesis.

I would also like to convey my gratitude to Mrs. Esti Prasetyaningsih, SS,

M. Pd. as the Vice Principal Curriculum, Mrs. Herlin Dwi Setiani, S. Pd. as the

head of Accounting Program and Mr. Furqon Wijaya, S.Pd. as the English

Teacher of SMKN 7 Kabupaten Tangerang who gave the opportunity and

suggestions during the process of this thesis. The great gratitude is also for

Accounting students of eleventh grade at SMKN 7 Kabupaten Tangerang for

their kindness to help me while conducting the research.

Furthermore, I would like to thank to my beloved mother and father who

has supported and not forget to pray for me in everything in my life. My special

thanks goes to my beloved husband Muhamad Wahyu, S. Pd. for the support,

help and thoughtfulness during all this time. Then, I would like to record my

gratitude to my beloved brothers, Pijar Iman Raharja and Caesar Bangun Wijaya

for the support.

Lastly, for all persons that the researcher can not mention who have

supported the researcher to finish the thesis. Hopefully, this thesis can help the

readers to expand their knowledge about develop writing materials. However, I

realize that this thesis is far from being perfect. Therefore, any suggestions,

ideas, and criticisms for further improvement of this thesis are highly

appreciated.

Jakarta, August 2020

The Researcher

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TABLE OF CONTENTS

ABSTRAK ...................................................................................................... i

ABSTRACT .................................................................................................... ii

ACKNOWLEDGMENTS ............................................................................. iii

TABLE OF CONTENTS .............................................................................. iv

LIST OF FIGURES ....................................................................................... vi

LIST OF TABLES ........................................................................................ vii

LIST OF APPENDICES ............................................................................... viii

LIST OF ABBRIVATIONS .......................................................................... ix

CHAPTER I INTRODUCTION........................................................... 1

A. Background of the Problems ...................................... 1

B. Research Questions .................................................... 5

C. Research Objectives ................................................... 5

D. Research Significances ............................................... 6

CHAPTER II LITERATURE REVIEW ................................................ 7

A. ESP ............................................................................. 7

1. The Nature of ESP ............................................... 7

2. Types of ESP ....................................................... 8

a. Absolute Characteristics ................................ 10

b. Variable Characteristics ................................. 10

3. Objective of Teaching ESP .................................. 10

4. Phases of ESP Development ................................ 11

a. Register Analysis ........................................... 11

b. Rhetorical Discourse Analysis ....................... 11

c. Target Situation Analysis ............................... 12

d. Learning-Centred Approach .......................... 12

5. ESP for Vocational High School ........................... 12

a. The Role of Teacher ................................. 14

b. The Role of Students ................................ 16

B. Needs Analysis ........................................................... 18

1. The Notion of Need Analysis ............................... 18

a. Target Needs ................................................. 19

b. Learning Needs ............................................. 20

2. Purpose of Need Analysis ................................... 21

3. Types of Need Analysis ....................................... 21

v

4. Approaches of Need Analysis .............................. 22

a. Target Situation Analysis (TSA) ................... 22

b. Present Situation Analysis (PSA) .................. 23

c. Pedagogic Needs Analysis ............................. 24

d. Deficiency Analysis ....................................... 24

e. Means Analysis .............................................. 24

5. Procedure in Conducting Need Analysis ............ 24

C. Syllabus ..................................................................... 25

1. The Notion Of Syllabus ....................................... 25

2. Approach and Types of Syllabus ......................... 26

a. The Content-Based Syllabus .......................... 26

b. The Task-Based Syllabus ............................... 26

c. The Cultural Syllabus ................................... 26

d. The Skill-Based Syllabus ............................... 26

e. The Objective-Based Syllabus ....................... 27

3. ESP Syllabus for Vocational High School ........... 28

D. Material ..................................................................... 31

1. The Nature of Material ........................................ 31

2. ESP Material ........................................................ 31

a. Typology of ESP Material ............................. 32

b. ESP Material Selections ................................. 34

3. The Purpose of Material ....................................... 36

4. ESP Material Development .................................. 37

5. ESP Materials Development Procedures ............... 39

6. English Writing Materials ..................................... 41

7. English Writing Materials for Vocational High

School .................................................................... 42

8. English Writing Course in The Accounting Class. 43

E. Previous Study-ESP Writing Material Development .. 45

F. Conceptual Framework ............................................... 47

CHAPTER III RESEACH METHODOLOGY ..................................... 49

A. Research Setting ......................................................... 49

B. Research method ........................................................ 49

C. Data Sources ............................................................... 51

D. Research Instrument .................................................... 51

E. Data Collection Procedure ........................................... 52

F. Data Analysis Procedure ............................................ 53

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G. Trustworthiness .......................................................... 54

CHAPTER IV FINDING AND DISCUSSION ...................................... 55

A. Findings ............................................................... 55

B. Discussions .................................................................. 74

CHAPTER V CONCLUSION AND SUGGESTION ............................ 80

A. Conclusion .................................................................. 80

B. Suggestion .................................................................. 80

REFERENCES ............................................................................................... 82

APPENDICES

vii

LIST OF FIGURES

Figure 2.1 Framework for doing NA .................................................................. 24

Figure 3.1 Framework for doing the research ..................................................... 50

viii

LIST OF TABLES

Table 2.1 Branches of ESP .................................................................................. 9

Table 4.1 The Students Needs of Accounting Students ....................................... 57

Table 4.2 The Materials Content of Accounting Students .................................... 59

Table 4.3 The Teacher Preparation at Accounting Class ...................................... 60

Table 4.4 The Learning Activities of Accounting Class ....................................... 61

Table 4.5 The Lack of Vocabulary in Accounting Writing in English ................. 62

Table 4.6 The Competency of Accounting Students ............................................ 63

Table 4.7 The Class Activity of Accounting Students .......................................... 63

Table 4.8 The Roles Between Teacher and Participants in Accounting Class ..... 64

Table 4.9 The Findings of Writing Materials ....................................................... 70

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LIST OF APPENDICES

1. Interview Protocol for Vice Principal Curriculum ......................................... 89

2. Interview Protocol for Head of Accounting Program ..................................... 90

3. Interview Protocol for English Teacher .......................................................... 91

4. Interview Protocol for Students ...................................................................... 92

5. Questionnaire for Student ............................................................................... 93

6. Interview Protocol of Material Justification for Vice Principal Curriculum .. 97

7. Interview Protocol of Material Justification for English Teacher .................. 98

8. Interview Protocol of Material Justification for Accounting Student ............. 99

9. Letter of Validation Request ........................................................................... 100

10. Validation Sheet.............................................................................................. 101

11. Result of Interview of Vice Principal Curriculum .......................................... 102

12. Result of Interview of Head of Accounting Program ..................................... 105

13. Result of Interview of English Teacher .......................................................... 107

14. Result of Interview of Accounting Student 1 ................................................. 110

15. Result of Interview of Accounting Student 2 ................................................. 111

16. Frequency of questionnaire Responses ........................................................... 113

17. Developed Syllabus ........................................................................................ 123

18. Developed Materials ....................................................................................... 132

19. Result of Material Justification of Vice Principal Curriculum ....................... 166

20. Result of Material Justification of English Teacher ....................................... 167

21. Result of Material Justification of Accounting Student 1............................... 168

22. Result of Material Justification of Accounting Student 2............................... 169

23. Approval of Validation Request ..................................................................... 170

24. Result of Validation Assessment .................................................................... 171

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LIST OF ABBRIVATIONS

CEFR : Common European Framework of Reference

CNP : Communicative Need Processor

EAP : English for Academic Purposes

EFL : English as a Foreign Language

EGAP : English for General Academic Purposes

EOP : English for Occupational purposes

EPP : English for Professional Purposes

ESAP : English for Special Academic Purposes

ESP : English for Specific Purposes

KTSP : Kurikulum Tingkat Satuan Pendidikan NA : Need Analysis

PSA : Present Situation Analysis

R&D : Research and Development

TSA : Target Situation Analysis

1

CHAPTER I

INTRODUCTION

A. Background of the Problems

In the 21st century, the vocational school embraces complex challenges

from technical to social and political. Vocational high school students have to

prepare themselves to work after they graduated from school. Basically,

vocational school is established to develop competent employees.

Communication skill is one of the competences. Furthermore, English as the

international communication skill the main priority to be developed. This

statement is delivered in vocational directorate development (2017, p. 5).

In addition, Vocational Directorate Development (2017, p. 25), stated

that more than 13.000 of vocational schools in Indonesia are the main

contributor for early-skilled workers working throughout the archipelago and

abroad. Moreover, vocational school majors provided by vocational schools are

varied to prepare vocational high school students to work after graduation. On

the other words, the goal of vocational school is to prepare the students for their

future work field. It is supported by the law of High School Education No. 20,

2003, stating that vocational Education is expected to prepare the students to be

able to work in certain fields.

Then the problem is the market need always changed. In this era, the

employees should think globally to get more benefits for their company. The

customer is not just from their country but also around the world, which

demands them to communicate using international language, both oral and

written English. In accordance to that, the Republic of Indonesia Government

Rules no 32 the year 2005 in the amendments of no 19 the year 2005 about the

national standard of Education in the article of 70 (7) for the vocational school

that the national exam includes Indonesian, English, Math, and vocational

subjects as the education characteristics. Because of that, English has become

one of the most important lessons. It means that students who graduate from

vocational school must be supported by certain skills to face global competition.

Moreover, they must be supplied by the English Competency as well.

To master communicative English, there are some language skills which

are listening, reading, speaking, and writing. Four skills determine the students'

capability for mastering language. It is also stated by Uma and Ponnambala

(2001, p.10) cited in Wulandari & Fadhilawati (2019, p. 84), mastering language

skills will determine the students' communicative competence in the target

language. One of the critical skills to be mastered by the students in vocational

2

high school is writing skills.

Writing skill is also the most difficult skills in four aspects. Some

English learners feel it is very hard to write their idea into a paper; moreover,

they have to understand cross-cultural understanding, making it more difficult to

do. It is supported by Richard and Renandya (2002, p. 303) in Ardyan and Saun

(2014), writing is the most difficult skill for the second language and foreign-

language learners. Writing is not only generating and organizing ideas of our

mind, but also translating these ideas into a readable text. This is the reason why

some students get difficult in this skill. Some of them even get anxious to write

what they have on their head because their anxiety is just too high in writing an

English essay.

How hard the writing is, the students have to learn this skill. Writing

skills will help them for their interest in the future and get many contributions in

the literary world and the fieldwork such as the documents, business

transactions, or invoices that could be written in English. It is like Brown stated

(2004, p. 218) cited in Buditama (2017) that writing skill has become

indispensable and high significance in this global literature. So, Writing

activities are very useful for the public interest, but otherwise in the world of

education writing activities will be more valuable

This research will be focus on the writing skill. It is also believed the

developing writing materials will help students to overcome the problem. It is

also stated by Kurniasih (2013, p.16) stated that writing materials are able to

minimize students' anxiety in writing, as many kinds of research revealed that

EFL learners experience high anxiety in writing English essays in various

conditions. Thus, Kurniasih also added that developing specific writing

materials will accommodate the students' affective side and product (2018, p.

13).

SMKN 7 Kabupaten Tangerang has been chosen to conduct the

research. The school itself has varied majors such as Accountant, Automotive,

Construction, Electrical Power, Engineering, etc. The research chose the

Accounting program based on the interview with the English teacher. The

Accounting program is widely known as having a good motivation in learning.

However, in the previous year on an internship, there were some students said

they had been asked to make some reports, documents, or letters in English, and

they got confused about making it even they did it at the end. Their English

score was good, but they did not have the experience to make the letter in

English and had to surf the net to deal with it.

To accommodate international communication skills, there is a certain

3

need to apply English for Specific Purposes (ESP) based on its major. As the

General English has its foundation on the X grade, the development of using

ESP as English material should be done gradually. In 3 years of study, the

material should be applied and begun on XI grade.

Consequently, vocational school graduates will have specific English

communication skills. The communication skills that should be gained by the

students are verbal and written, analyzing the meaning, and using

communication media.

The main reason why General English is taught in tenth grade is because

it is a foreign language that comprises four language skills. Meanwhile, ESP is

given to the students with specific prior goals to enable them to understand

English written texts in their field of study. Whereas, Hutchinson & Waters in

Dewi (2015, p. 274) stated that ESP is categorized into two divisions: English

for Academic Purposes (EAP) and English for Occupational Purposes (EOP).

EAP is aimed at the learners who need English for academic studies such as

English for Medical Study, English for Economics, English for Agriculture, and

the like. In contrast, EOP is intended for the learners who need English for work

training such as English for Technicians, and English for Secretaries. Each level

and program of the school has its material criteria because of the variation of

needs. As the goal of vocational school is to prepare students for their future

work field after they graduate from the school, they must be competent by

particular English Competency as well. There are many majors in vocational

school, and one of them is the Accounting Program. After graduating, the

Accounting Program students expected to work in various companies as

administrative staff or secretary. It means that they have to be able to record and

check sales data or make some reports which represent in writing. Therefore, the

Accounting Program students should be able to write correctly because writing

activities are very useful for their future interests.

On the other hand, based on the syllabus for the eleventh grade of

vocational school, the students of Accounting Program must be able in asking

and giving an opinion, phone conversation, asking and accepting the invitation,

making a personal letter, making procedure text, asking and giving information,

asking and offering service, and conditional sentences correctly and

contextually. Based on the previous observation, the researcher found that in the

real teaching and learning process, Accounting students at SMKN 7 Kabupaten

Tangerang do not get much exposure in learning English since the provided

material does not really fulfill students' needs. However, the materials should

have relevance to their expertise so that it will help the students to learn English

4

as well as learning about Accounting as their field. It would make teaching

writing activities more valuable. In some cases, materials are parts of the

English teaching and learning that make the students of the Accounting Program

become more familiar with English along with the relevant field they study.

From the phenomenon above, English for Specific Purposes (ESP) then

becomes an important part of teaching English because it gives more specific

English characteristics to certain learners. According to Paltridge (2013, p. 2),

English for specific purposes (ESP) refers to the process of learning English as a

second or foreign language that has purpose to enable learners to use English in

a particular domain. It is supported by Belcher (2009, p. 3) cited in Paltridge

(2013, p. 6) that, according to ESP specialists, it helps to discover what their

learners need to be able to read, write, speak and comprehend as listeners to

achieve their targets. In other words, designing language teaching for a

particular learner is essential to get an effective and useful learning process. So

it can be said that the design of English material for Accounting students will be

different from the Mechanical Engineering students because they have different

learning needs of English. In addition, as stated by Maria (2010, p. 6), English

for Specific Purposes (ESP) course is designed to meet specific learners' needs.

In other words, ESP teaching should be with content and design specific

teaching based on the needs of students.

Furthermore, Gao (2016, p. 20) stated that English exposure is very

limited in the EFL context. Consequently, high-quality ESP teaching materials

should be applied in the ESP class. As the intended groups of students' needs

analysis should be the beginning of the material development. Then, followed

by existing relevant materials evaluation to gain some insights for the actual

writing process. All in all, material development should be served as an on-

going process based on feedback from users and their learning results.

Based on previous observation at SMKN 7 Kabupaten Tangerang, in

fact, that the materials used is the 2013 curriculum but has not applied ESP

materials. So, the researchers decided to conduct research at that school. The

aim of conducting the research at SMKN 7 Kabupaten Tangerang is to make

Accounting students get English writing materials that suits on their target

needs. After that, the results of the research will be taken into consideration in

addition to developing the syllabus and material to meet ESP for the Accounting

Program.

On the whole, these previous studies are in line with the purpose of the

research, which will conduct need analysis of Accounting students to get

information about learning target and their material needs in learning writing

5

English. After the information is obtained, this research will describe about

writing syllabus for students of the Accounting Program. Thus, the targets and

the learning needs of Accounting students can be fulfilled by learning specific

material which designed based on students' needs. In addition, to achieve the

competence of English, the students are also expected to apply it when they are

in the world of work that requires them a lot of writing activities.

The questions which then arise are " What are the writing aspects

needed by the Accounting Program students at SMKN 7 Kabupaten

Tangerang?”, “What is the appropriate writing syllabus for the eleventh grade

students of the Accounting Program at SMKN 7 Kabupaten Tangerang?”, and

"What is the appropriate writing materials for the eleventh-grade students of the

Accounting Program at SMKN 7 Kabupaten Tangerang?". However, many

ways to make them have good competence in English in order to support their

career, one of them is by providing good materials. Based on the background of

the problems above, the writer conducted the developing writing materials for

the Accounting Program at SMKN 7 Kabupaten Tangerang in the Academic

Year of 2020/2021.

B. Research Questions

From the explanation above, the researcher formulates the questions as

follows:

1. What are the writing aspects needed by the Accounting Program students

at SMKN 7 Kabupaten Tangerang?

2. What is the appropriate writing syllabus for the eleventh grade students of

the Accounting Program at SMKN 7 Kabupaten Tangerang?

3. What is the appropriate writing Materials for the eleventh grade students of

the Accounting Program at SMKN 7 Kabupaten Tangerang?

C. Research Objectives

Based on the research questions above, the objectives of this research

are:

1. To explore the needs of English for Specific Purpose (ESP) writing aspects

for eleventh grade of the Accounting Program at SMKN 7 Kabupaten

Tangerang.

2. To design English for Specific Purpose (ESP) writing syllabus based on

Need Analysis for eleventh grade of Accounting Program at SMKN 7

Kabupaten Tangerang.

6

3. To develop English for Specific Purpose (ESP) writing materials based on

Need Analysis for eleventh grade of Accounting Program at SMKN 7

Kabupaten Tangerang.

D. Research Significances

The research is expected to deliver some valuable information and

contributions to some people as follow:

1. The Students of Accounting Program

The result of this research, hopefully, can give a contribution to learning

writing skills in order to improve their competency.

2. The Teachers of Accounting Program

The result of this research expected to give contribution in applying teaching

writing skill in order to supply students' writing material needs.

3. The Further Researcher

The findings of this study are expected can give information about the

analysis of students' needs for writing material.

4. The Institutions

The findings of this study are expected can be developed as a textbooks

based on students' specific needs.

49

CHAPTER III

RESEARCH METHODOLOGY

This chapter describes the steps used during the research. It consists of a

research setting, research method, data sources, research instruments, data

collection procedure, data analysis procedure, and trustworthiness.

A. Research Setting

This research is about developing ESP Writing Materials for eleventh

Grade Students of Accounting Program. It was conducted at SMKN 7

Kabupaten Tangerang. SMKN 7 Kabupaten Tangerang is a public vocational

high school in Tangerang which consists of several majors including Light

Vehicle Engineering (TKR), Mechanical Engineering (TPM), Mechanical

Engineering (TPM), Motorcycle Engineering (TSM), Hospitality

Accommodation (APH), Accounting (AK) and Food Order (TB). The time in

conducting this research was in the first semester of the academic year 2020 −

2021. It was started in July 2020. It located on Jl. Perum Dasana Indah Jl. Raya

Legok - Karawaci, Bojong Nangka, Kelapa Dua, Tangerang, Banten 15810.

B. Research Method

This research is based on Research and Developmental study (R&D) as

the study to produce a specific product and test the effectiveness of the product.

This study was using the R&D method because this research was conducted

needs analysis research and developed the syllabus and the materials as a result

of the product. Meanwhile, the characteristic of Research and Developmental

study (R&D) is qualitative inquiry. Court and Young (2003) and Sumner and

Tribe (2008a), as cited in Landiyanto (2018, p.3), stated that development

research as problem solving, supporting, examining, assessing, and influencing

in achieving better development results. Meanwhile, in education development,

it needs to focus on relevant policy. Furthermore, Hall (2006) stated that

Research and Developmental study (R&D) is a description of activities to create

or improve products and processes. In line with this research design principle,

the study was conducted to investigate the relevant development of writing

skills of the Accounting Program at SMKN 7 Kabupaten Tangerang.

According to Sugiyono (2011: 297), in produce certain products is

necessary to use need analysis research and test the effectiveness of the product

so that it can function in the wider community, it is also necessary the research

conducted the test to know the effectiveness of these products. Its supported by

50

Mulyana (2020) said that Research and Developmental study (R&D) is defined

as a process or step to develop a new product or improve an existing product.

The product developed can be in the form of books, modules, classroom

learning aids, and laboratories. In line with this research, which developed

learning tools of the eleventh grade of Accounting Students, those are syllabus

and materials. The syllabus developed refers to the current syllabus used by

SMKN 7 Kabupaten Tangerang, which is based on the 2013 curriculum. Based

on the result of the developed syllabus, then this research was continued with

developing the materials for the eleventh grade of Accounting students.

In accordance with the conceptual theory of Research and Developmental

study (R&D), the researcher conducted five steps in this research. The step

began with conducted a needs analysis, developed English syllabus and

materials based on the students; needs, conducted material justifications, and

expert judgment. The research designed in the needs analysis profile conducted

with a framework below as adopted and adapted by Munby (2010, p. 23) that

the writer has explained in chapter 2

Figure 3.1 Framework for Do the Research

Herewith the complete explanation of each step:

1. Conducted needs analysis

Needs analysis data were obtained from the second grader of

Accounting students of four classes, 81 students, the English teacher, head

of Accounting Program, and the vice-principal curriculum of SMKN 7

51

Kabupaten Tangerang. The concept of need analysis adopted from Munby’s

CNP as cited in Hutchinson and Waters in Ha and Le (2010, p.150)

a. Purpose: To identify the type of ESP and target language

b. Medium/mode/channel of communication: to identify the medium used

for the language whether it is written in dialogue, spoken in an audio or

live interaction

c. Sociolinguistic aspects: to identify the setting of place and period of the

course

d. Linguistics: to identify the learners’ interlocutor, dialect and proficiency

e. Pragmatics: to identify the communicative key of the manner in

comprising event

By conducted needs analysis and processed the needs analysis result,

the researcher developed an appropriate syllabus and material to

accommodate the learners’ needs.

2. Syllabus Development

After gathered the indicators from the needs analysis, the researcher

developed a syllabus in detail concerned the Accounting class situation and

classroom activities as the guidance for materials development.

3. Material Justification

The materials were justified by the informants. They are the

representative of Accounting students, English teacher, and the headmaster

of the school. The materials also were assessed by the expert of the English

Language Program. The expert was a lecturer in the Master English

Education Program from Syarif Hidayatullah State Islamic University

Jakarta.

C. Data Sources

The data sources of the research were the second grader students of

Accounting Program, the English Teacher, Vice Principal Curriculum, and the

Head of Accounting Program of SMKN 7 Kabupaten Tangerang. The researcher

used purposive sampling to take 81 Accounting class students to did the

questionnaire. Then, the researcher conducted an interview with two

interpretative students, the English teacher, Vice Principal Curriculum, and the

Head of Accounting Program of the school.

52

D. Research Instrument

In gathering the data, the researcher employed some instruments that were

non-tests. They were; interview guide, written document, the researcher,

questionnaires list, and recorder.

1. Interview Guide

Interviews were conducted to obtain information from the representative

of the Accounting students, English teacher, head of Accounting program,

and the vice-principal curriculum of the school.

2. Written Document

The authentic written document from the English teacher was collected.

3. The Researcher

As the main instrument of this qualitative research, she was the one to

classify the needs analysis profile based on the adaptation of Munby’s

CNP. The analysis result was to develop a syllabus and arranging the

writing materials.

4. Questionnaires List

The questionnaire was used to find out the Accounting students’ needs

profile to collect the data and were distributed to all students.

5. Recorder

The recorder was utilized to obtain and save the information of the

interviews.

E. Data Collection Procedure

These were several techniques to obtain the data; (a) interview, (b)

questionnaire, and (c) documentation. As Creswell (2012, p.212) placed several

categories; observations, interviews and questionnaires, documents, and audio

materials. The following data collection techniques are discussed below.

1. Interview

An interview is a form of oral communication conducted in a

structured manner by two or more people, either directly or remotely, to

discuss and obtain certain information in order to achieve certain goals as

well. The aim of the interview was to gain precise data and accommodate

students’ needs and ability. Semi-structured interviews conducted in this

research to obtain respondents’ depth opinions. The researcher also employed

interview guideline and it is can be seen in the appendices.

2. Questionnaire

The questionnaire is data collection techniques by providing written

questions to be answered in writing by respondents. The questionnaire was

53

used to acquire need analysis information in students’ personal information,

students’ attitudes in learning English, and the purpose of learning English.

3. Written document

A written document was used as evidence or a statement of the data.

The written document analyzed was the current syllabus and materials in

SMKN 7 Kabupaten Tangerang's second grader Accounting class. The

document analysis had a role as authentic and natural evidence. The current

syllabus was used based on 2013 Curriculum.

To obtain data about the students' needs, learners and teachers were

asked to identify problems that have been faced through interviews. This

problem was in the form of difficulties experienced during learning and

teaching English, especially in writing. The content of the questions, students

were asked to investigate topics, the use of language, skills, etc. that were

considered important for students to learn. In the ability section, students

were asked to evaluate themselves on their ability to write English.

Meanwhile, the teacher was asked to make general conclusions about their

students' ability to write English.

F. Data Analysis Procedure

The data were gathered and analyzed qualitatively from the interview,

observation, and questionnaire to answer the research questions. The data

analysis of each technique is discussed below:

1. Interview

The data from the interview were obtained from the audio recordings, then

the researcher transcribed the conversation and classified it into categories.

The next following step was describing and analyzing it into texts.

2. Questionnaire

The closed-ended questionnaires were analyzed by simple descriptive

statistics. The data was calculated by the formula below.

in which:

P = Percentage

Fo = Frequency of observed

n = number of samples

P = fo x 100%

n

54

The calculated data was produced in a graph or chart then were classified

into categories. Then analyzed and organized systematically.

3. Documentation

The written documents were compared between the current syllabus

and material to seek the relevance of the curriculum and students’ needs

and interests.

G. Trustworthiness

In qualitative research, the data, source of the method, data collection, and

data analysis procedures embraced the level of trustworthiness based on some

criteria of the qualitative research. The researcher measured the validity and

reliability of the interviews and questionnaires as the triangulation has a

prominent factor in giving the analysis in depth. The assurance of the instrument

validation and reliability was by consulting with her thesis advisor, who has

knowledge and comprehension about NA and ESP. Furthermore, the researcher

collected the data from various sources, including interview transcription,

survey responses, and documents. As the researcher employs more than one

research method or data collection technique, methodological triangulation was

obtained by using some data collection methods, such as interviews,

questionnaires, and written documents.

According to Gunawan (2015), Trustworthiness is divided into four parts,

that are credibility which related to internal validity; dependability, related to

reliability; transferability, which is a form of external validity; and

confirmability, which is a problem in the presentation. In other words,

Credibility is used to ensure the truth of a study. Then the triangular is used to

show that the research is credible. Next, dependability is information about

research that can be used by other researchers. A qualitative inquiry audit

researcher needs an outside person to review and examine the research process

and data analysis to ensure that the findings are consistent and reproducible.

Next, transferability is to demonstrate that the results of this research can be

applied to other similar situations and phenomena. Then, confirmability is the

response of research participants to ensure the results of the study are in

accordance with the participants' plans. So trustworthiness refers to the extent of

the source is seen to have honesty, sincerity, and can be trusted. A trustworthy

source simply means in a research result that is made, making the reader have

confidence in what the researcher said.

55

80

CHAPTER V

CONCLUSION AND SUGGESTIONS

A. Conclusion

Based on the research results, it can be concluded that English writing skills

are a necessity for the eleventh-grade students of Accounting at SMKN 7 Tangerang

Regency. They need ESP English writing teaching that will support their future to

work in international companies or offices.

On the other hand, they also need English writing skills as a graduation

requirement to succeed in the National Examination in English subjects and as the

potential for themselves to be able to communicate in written English. Vocabulary

and grammar are the main obstacles for them in learning English, especially in

writing activities. Therefore they need writing materials that can meet these

shortcomings.

Then the material was developed based on the results of the eleventh-grade

student needs analysis of SMKN 7 Tangerang Regency, which refers to the vocational

high school material listed in the 2013 curriculum. The instruments used to obtain

data needs analysis consisted of interviews and questionnaires. Interviews were

conducted with representatives of eleventh-grade Accounting students, English

teachers, heads of Accounting programs, and vice-principals of curriculum schools.

At the same time, the questionnaire was only conducted on eleventh-grade

Accounting students.

Researchers also get an overview of the needs of Accounting students in

learning English. The research results show that students of class XI Accounting at

SMKN 7 Tangerang Regency have high motivation and are diligent in participating in

learning. In addition, the results of this needs analysis are expected to be useful for

curriculum development and material development in learning English for

Accounting students.

After that, the researchers developed English writing material with grammar

related to the Accounting program. The materials were developed in accordance with

the objectives of learning English for Accounting programs that want to use the

language for later work. Therefore, the materials are designed to take the contextual

method. It aims to equip students with writing skills in English in accordance with

real-life as Accountants.

A. Suggestion

Based on the conclusion, it can be delivered some suggestions go to:

1. Students

This study is expected that students can apply the developed material in

learning English in order to improve their competency.

81

2. Teacher

This study is expected to be contributed in applying teaching writing

skills in order to supply students' writing material needs.

3. Institutions

This study is expected to be developed as a textbook based on students'

specific needs

4. Further Research

This study is expected to provide information about the analysis of

students' needs of writing material.

82

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