IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE

ABSTRACT This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher


INTRODUCTION
that they havee been got.Bank Accounting Accounting developments in the banking inas one of the courses must be taken by stu- dustries at this moment spur educational indents after they have passed taking intro- stitutions to develop learning methods with ductory accounting courses.Learning pro- appropriate bank accounting, one of which cess in the bank accounting class room in learning method was called teacher centered any higher institutions for the current condi- leaming as the focus on the teacher transtions through by classical theory approach, mitting knowledge, from the expert to the which provides reinforcement in conceptual novice (TC-Learning).TCL activity as conability, but now at perbanas business school ventional method which focused to teacher bank accountig course has developed the as centered learning and the student as reteaching-learning process which have ori- ceiving.Interacted between a teacher and ented to user need.a student was one way, but on the students' Role play based leaming have been im- activity, the students became the center of plementing by using bank accounting infor- the learning process thus formed are capamationsystematbankaccountinglaboratory ble of teaching and learning process to align to simulate all of task and examine in bank two-way communication between lecturers accounting course to the students.They are and students (student centered learning).It going to demonstrate as bank officer like is necessary to ensure the success of learnas: teller, account officer, customer senrices ing processes in bank accounting courses, so and funding officer depend on their jobs.By students have ability to identification, clasimplementing role play based learning, real sification, recording and reporting of bank condition in bank would be realized.In fact accounting's datas.In addition to the SCL the students get more knowledge and expe- with the development of this learning methrience to help them increased their bank ac- od is able to show soft skill of the student counting skills.

THEORITICALFRAMEWORK
Student centered learning Student centered leaming as 'students might not only choose what to study, but how and why that topic might be an interesting one to study' (Brandes and Ginnis; 1998).They also emphasize Rogers' belief that students' perceptions of the world were important, that they were relevant and appropriate.This definition therefore emphasizes the concept of students having 'choice' in their leaming.Harden and Crosby (2000;335)  describe teacher-centered leaming strate- gies as the focus on the teacher transmitting knowledge, from the expert to the novice.
In contrast, they describe student-centered leaming as focusing on the students' leam- ing and 'what students do to achieve this, rather than what the teacher does'.This definition emphasizes the concept ofthe student 'doing' (Lea and Troy; 2003).Other authors articulate broader, more comprehensive definition .Summaries some of the literature on student-centered leaming to include the followings tenets: (1). the reliance on active rather than passive learning, (2).an empha- sis on deep leaming and understanding, (3) increased responsibility and accountability on the part of the student, (4).anincreased sense of autonomy in the leamer (5).an in- terdependence between teacher and learner, (6).mutual respect within the leamer teacher relationship, (7)and a reflexive approach to the teaching and leaming process on the part of both teacher and leamer.
In summary it appears from the litera- ture that some view student-centered leam- ing as: the concept of the student's choice in their education; others see it as the being about the student doing more than the lecturer (active versus passive leaming); while others have a much broader definition which includes both of these concept, but in addition describe the shift in the power of relationship between the student and the teacher.
Teacher Centered Learning.
Teacher centered leaming as the focus on the teacher transmitting knowledge, from the expert to the novice (TC-Leaming).TCL activity as conventional method which fo- cused to teacher as centered leaming and the student as receiving (Blumberg and Weimer;2008).Interacted between a teacher and a student was one way.There is several weakness ofteacher centered approach as: 1 .Pedagogy and cognitive skill of the stu- dent doesn't mature.
2. The students have a little chance to create and innovate their knowledge and skill 3. Boring and passive situation 4. Learning process only doing in the class room 5. Timing and distance between the teacher and the student become main problem.
Strong research evidence exist to support the implementation of leamer centered approach instead ofteaching centered leaming Knowledge of this research helps instructors defend their teaching methods to their stu- dents and to more traditional faculty peers.
Electronic Learning (e-learning) Electronic leaming (eJeaming) is the systematic use of networked multimedia computer technologies to empower leamers, improve leaming, connect leamers to people and resources supportive to their needs, and to integrate learning with performance and individual with organizational goals (Nichols and Anderson;2005).We can say pedagogy empowered by digital technology (Nichols,  2005).There are three steps to supporting technology while using eJeaming method: first step is preparation to making modules (input) as: office application, animation, video streaming, and link to web, voice recorder and editor.Second is sefting environment (delivery) as: email chatting search engine, leaming management system, video conference and digital library and third is evaluation (output) as: email chatting and video conference (O'Sullivan;2003).

Role Play Based Learning
According to the social constructivist ap- proach, instructors have to adapt to the role of facilitators and not teachers.Where a teacher gives a didactic lecture that covers the subject matter, a facilitator helps the leamer to get to his or her own understanding ofthe content.ln the former scenario the leamer plays a passive role and in the latter scenario the leamer plays an active role in the leaming process.The emphasis thus tums away from the instructor and the content, and towards the leamer (Gamoran, Secada,   & Marrett, 1998).This dramatic change of trl1ich ooe that giv.o more quality oflearnir,g through on RPL or TCL approach?W'hich oue that supported functional integrity i.e.
(discrrss, explanation, denronstratiou and using some tools of leamiug) through on RPL or TCL at the class room?
Which oue that giveu more experienced to feel as burlr oflicer tluough on RPL or TCL approach?
Which one that gi\ien more egeriurced to implement the studcuts soft skills tbrough on RPL or TCL approach?mediator to develop leaming process and a to be come maximum value for those state- student as active leamer, ofinstructor to ment make leaming atrnosphere would be needed Descriptive statistics for user interac- so it can make interactive leaming process.tion has explained that there was a good in- 120 respondent say that the modules teraction between teacher and student while have been given information to the students leaming process at the Bank accounting lab- what kind of task and examine that instrucoratory. 118respondents have answered and tors command, descriptive statistic has count confirm to congruence with these.About 150 respondent has answered respondents strong agree while RPL ap- agree that there was a good interaction beproacheshavebeenusinginbankaccounting tween teacher and student while learning course, with this method the students could process at the bank accounting laboratory.have been rolled their task as bank officers Followtothe table2,theresearcherhas i.e. as the customer services the students tabulated all the respondent answer base on can process all of evidence form to regis- the attributes of role play based learning.tered deposit and loan account, as the teller On the items of attributes RPL all the they have prepared non cash or cash trans- Table 2 The attributes of Role Play Based Learning (RPL)  The stnrctrue of modules md lwning h:s bffi herpiug &e obpct of study.
action to propose customer need.Available ofbank accounting laboratory was given the student experience to get more practice and knowledge as the real condition of banks situation to manage all of customer transac- tion, but the students was not agree while standard operational procedures have been given to run and navigates them to operation the bank accounting information system, so base on this findings the higher institution should have prepared standard operational procedures that could have helped the stu- dent to operate this information system.
The instructors should have prepared compatible modules with the manual in- struction of this system, so the students could leam easily.Modules have to give information about the goal of leaming, items and conceptual ftame works completely, examine and individual or group task clearly' On the items of user interactions atfibutes this research have been reached that there was not good interaction between teacher and student while learning process at the class room, bank accounting course is one of practical course that could be given by role play method to increase their experi- ence and knowledge as bank officers.Bank accounting information system facilities have been supporting to transfer knowledge and modules and contributing to improve Thre is good interxtiou berrq'ear ea&*r and student while hea:ring ProcesE 3t fre d:sl roou Batt accor:utiug iuformaiou systenr frcrlitier h,ar'e been :r:ppormg to :h.ae ard disculs the modulee Bokaccor:ntiug inform:tiou l1'stu facilities h'are beeo coutibutiug to iupore leerning pocess Baokecc.ountingtuform.atous]EeE f.*llitie!her'e heen sunnmrti:rg svle of of areas that students may study.It allows students to set some of their own learning objectives, dependent on prior knowledge (Shonhadji;2009).Role play based leaming, through the use of demonstrates and a role encoufages the students to develop their own learning goals, thereby fllling in the gaps in their knowledge or understand- ing.This element of choice or control is re- ferred to in many of the definitions of role play based learning.Role play based learning would have increased responsibility and accountability on the part of the student.

Assessment implication
Assessment tasks of students with role play based learning method affects the way of the students learn when they demonstrate an assignment from a teacher or instructor.
The main thing that must be considered in the role play based learning method was the completeness and accuracy of cornpleting tasks that must be played, for example if the students playing as a teller officer then they should ensure that the document trans- action from customer has been completed.The students as a teller officer should have given friendly services to increase their as- sessment.

Summary
According to the social consffuctivist ap- proach, instructors have to adapt to the role of facilitators and not teachers.Where a teacher gives a didactic lecture that covers the subject maffer.In the former scenario the learner plays a passive role and in the latter scenario the learner plays an active role Volume l, No.I , January 201 1, page 37 -44 in the learning process.Perbanas business school have been implementing role play based learning in bank accounting course, refers to the result of this research we was known that more students have strong agree to use role play based learning approach, using bank accounting laboratory have been given more experience to know bank officer role and bank accounting information system facilities have been supporting to transfer knowledge and modules and contribut- ing to improve learning process.

Descriptive
No. l, January 20ll,page 37 -44 At t m た31 htodr:les were gir.elr by buk iuformxiou s]Eten role implies that a facilitator needs to display a totally different set ofskills than a teacher.A teacher tells, a facilitator asks; a teacher lectures from the front, a facilitator sup- ports from the back; a teacher gives answers according to a set curriculum, a facilitator provides guidelines and creates tle environ- ment for the leamer to arrive at his or her own conclusions; a teacher mostly gives a monologue, a facilitator is in continuous dialogue with the learners.A facilitator should also be able to adapt the leaming experience 'in mid-air' by taking the initiative to steer the leaming experience to where the leam- ers want to create value.The leaming environment should also be designed to support and challenge the leamer's thinking.While it is advocated to give the leamer ownership ofthe problem and solution process, it is not the case that any activity or any solution is adequate.The critical goal is to support the leamer in becoming an effective thinker.No. 1, January 201l, page 37 -44 Methodology Using qualitative descriptive method to explain experience and strategic implications of the role play based learning approaches in future of higher education.Populations Leaming is often presented in this dualism of either role play based leaming or teacher-centered leaming.From the above table I we could known that the experience of process leaming quality and functional integrity through Role Play Based Leam- ing was much better than teaching centered leaming to leam bank accounting course From descriptive statistics result we have known that the respondent strong agree with 138 respondent if the instructor as a Volume l, level answer ofquestionnaires base on items question.The result of this research as followed: Descriptive Statistics for Learning process atributes Implication to the curriculums design In relation to curriculum design, role play based Learning includes the idea that students have choice in what to study and how to study.Modularization, which will be expected in all Indonesian graduates in bank accounting courses by 2010, provides a structure that allows students an element of choice in what modules they study.One