THE EFFECT OF USING ROLE PLAYS TECHNIQUE AMONG ACCOUNTING STUDENTS’ SPEAKING ACHIEVEMENT AT STIE MUHAMMADIYAH BERAU

The objective of this research is to find out the effect of role play performance among accounting students’ speaking achievement at STIE Muhammadiyah Berau.This research is an experimental research which were consist of 20 collegians as sample. They had taught by using role play technique. It was conducted a pre-test firstly, then treatment using role plays performance and the last was a post-test conducted. The instrument used was oral performance test. The criteria of the performance test scoring were fluency, content and pronunciation. To know the effect of the role plays performance to the collegians’ speaking achievement it was used data analysis by paired sample test using SPSS, and it was obtained the mean of the post-test was bigger than the mean of the pre-test (76,10 > 65,25). It can be concluded that teaching speaking using role plays performance gave positive effect to the students’ speaking ability.


Introduction
English is used in many aspects of life such as economy, science, technology, education and many others. Therefore, many countries in the world put English into the list of subjects in their education program in public and private education. It is one way to improve their citizen ability of English. In Indonesia, English has been given since kindergarten up to university level. By having more knowledge about language skill we have much better chance of understanding and being understood and getting what we want and need from these around us.
The spread of science and technology all over the world, together with the globalization of the economy and the fact that the university world is becoming more international, has all helped to make the English language the current lingua franca of international communication. Despite the research carried out so far in the field, we still believe that much more ought to be conducted. As Orr (2002: 3) also points out: "If systematic attention to actual needs continues to be its hallmark, ESP will clearly advance further in its study of specialized English discourse and in its development of effective methodologies to teach it".
In the university, collegians will study pronunciation in speaking class. They should be aware how to pronounce words and can communicate English fluently. But in fact they still find difficulties, and usually find problem with pronunciation when they speak, read, or listen in learning. They have difficulties in pronunciation, some of them will not speak out because they are afraid and embrassed making mistakes. They have problems to communicate their intention by using English to the interlocutor, because they do not have good pronunciation. Harmer (2001: 269) states that the ability to speak fluently is not knowledge of language feature, but also the ability to process information and language 'on the spot'. When the learners are engaged in discussion, the purpose of speaking here may be to express opinions, to persuade someone about something or clarity information. In some situation, speaking is used to give instruction or to get things done, for example, to describe someone, to complain about people's behavior, asking and giving service and others. One way to improve student's skill is the students have to be more active and confidence when they talk, it can be tried through role plays technique. According to J. Basom 2005 role play is an art form that explores human conflict and tension. It generally takes the form of the story presented to an audience through dialogue and action. The story is conveyed by using the elements of the theatre: acting, costumes, props, scenery, lighting, music and sound. We implemented Role plays in learning English especially to improve the accounting students' speaking skill, the theme of the role play that will be applied was about job interview in theme accounting and officer.Based on it, the researcher give idea to using role plays as a teaching strategy. According Jenep (2010) and Sally Aston (2005) said that role plays is good strategy as an effective and valuable teaching because it's able to make the student active, well as in constructivist learning in the classroom and enhancing speaking development. Furthermore, as a pedagogical purpose role plays gave the students some benefits as follow (Basom, 2005): 1) To make student's confidence about their performs in front of class based on their ideas and abilities; 2) The students can be acting different character and situation; 3) The students can be active and can work together; 4) The students can be enjoy and fun when they play role plays.
According to Moghaddas and Ghafariniae (2012, p.29), "the application of role plays in English language classroom in two Iranian language centers provided to enhance language retention and greatly assisted language development". Then in their paper Moghaddas and Ghafariniae over us some model of role playscan be used in classroom.

Problem of the Research
The writer expected of the following formulations of the research problem:

Hypothesis
There are two hypothesis in this study, they are Null hypothesis (Ho) says there is no significant effect of using role plays technique and Alternative (Ha) says there is significant effect of using role plays technique. To the answer the problem The writer should proposed Null Hypothesis (Ho) and Alternative (Ha) as follow:

Theoretical Framework Definition of Speaking
The goal of speaking is to communicate efficiency. Leaners should be able to make themselves understood, using their current proficiency. They should try to avoid confusion in the message due to faulty pronunciation, grammar, vocabulary, And to observe the social and cultural rules that apply in each communication.
In addition Chaney (1998Chaney ( ) in kayi (2006 adds that speaking is the process of building and sharing meaning through the use of verbal and non-verbal symbols in a variety of context. Meanwhile, According to Harmer (2001:271-296), there are two elements of speaking, they are:

Language Features
Among the elements necessary for spoken production (as opposed to the production of practice examples in language drills, for example 2. Mental/social processing If part of speaker's productive ability involves the knowledge of language skills such as those discussed above, success is also dependent upon the rapid processing skills that talking necessitates. (Harmer, 2001:270-271).

Classroom Speaking Activities
Speaking should be taught in attractive and communicative activities. There are many types of classroom speaking activities. Harmer ( 2001 : 348-352 ) states six classroom speaking activities they are ; acting from script, communication games, discussion, prepared talks, questionnaires, simulation and role play.
1. Acting from script Playing script and acting out the dialogue are two kinds of acting scripts that should be considered by the lecturer in the teaching and learning process. In the playing script, it is important for the students to teach it as real acting. The role of the lecturer in this activity is as theatre directors, drawing attention to appropriate stress, intonation, and speed.

Communication Games
Games are designed to provoke communication between students. The games are made based on the principle of the information gap so that one students has to talk to a partner order to solve a puzzle, draw a picture, put a thing in right order, or find similarities and differences between picture. Television and radio games, imported into the classroom, often provide good fluency activities.
3. Discussion Discussion is probably the most commonly used activity in the oral skills class. Here, the students are followed to express their real opinions. According to Harmer (2001:272) discussion range is divided into several stages from highly formal, whole-group stages event to informal small-group staged event to informal small-group interactions.
4. Prepared talks Students make a presentation on a topic of their own choice. Such talk is not designed for informal spontaneous conversations because they are prepared and more 'writing like'. However, if possible students should speak from notes rather than from a script.

Questionnaires
Questionnaires are very useful because they ensure that the both questioner and respondent have something to say to each other. Students can design questionnaires on any topic that is appropriate. As they do so the lecturer can act resources, helping them in the design process. The result obtained from questionnaires can then form the basis for writing work, discussions, or prepared talks.
6. Simulation and Role play Simulation and role play can be used to encourage general oral Fluency. Or to train students for specific situations. Students can act simulation as the or take on the role play of completely different character and express thoughts and feelings as they doing in the real world.

Role plays
According to J. Basom 2005 Role plays is an art form that explores human conflict and tension. It generally takes the form of the story presented to an audience through dialogue and action. The story is conveyed by using the elements of the theatre: acting, costumes, props, scenery, lighting, music and sound.
Definition of role plays education is uses as art of form role plays as an educational pedagogy for students for all ages. It incorporates elements of an actors' training to facilitate the students' physical, social, emotional, and cognitive development. It is a multisensory mode learning designed to Increase awareness of self (mind and body) and other (collaborations and empathy).
1) Improve creativity and clarity in communication of verbal and nonverbal ideas. 2) Deepen understanding of human behavior, motivation, diversity, culture, and history.

Using Role plays to Improve the Student Speaking Ability
There is an increasing body of research investigating the role of role plays in teaching and learning. The existing role plays literature suggests that role plays offers several opportunities for educators to promote learning and development. For example, role plays allows participants to be engaged, motivated, empowered, and active agents of learning (Jenep, 2010:55) and to do so, students have to be aware of the situation as a whole, that is to say, not only do they need to be aware of where the action takes place, but also, of the roles speakers take on, how they feel, what they already know, etc. And here is where role playscomes into our foreign language class.
Learning speaking skills using role playing techniques with two actions prove to improve speaking skills. There are several advantages the use of role plays as evidenced by Jenep (2010) includes: 1) Role plays techniques improve the skills of speaking of this aspect. 2) Role plays techniques improve speaking skills aspects of language, and 3) To improve speaking skills aspects of performance. Furthermore, students can motivate to speak especially, when they are interaction with friends. And they have some opportunities to speak up well. In this case, role plays is a good medium to help students. understood and they pay attention to intonation as well. d) As far as a team work is concerned, it is important to work together for the realization of one goal, the performance as a group. Nothing works if one wants to show off; we should all have the same goal in mind. So there is a need to help the others, to rehearse together and try to help the weaker member of the group. At the same time this helps builds up their confidence as learners and they are motivated so we have a complete circle and positive feedback.

2) Disadvantages
Some lecturers consider that there are too many drawbacks as regards using role plays. For example they argue that it can take too much time, causes embarrassment, they can be afraid of being mocked by the students or they may feel that they lose control of the class.

I. Procedure to Teach Role plays
The procedure of teaching speaking is divided into three main phases: pre-teaching activities, whilstteaching activities and post-teaching activities.

1) Pre-teaching activity
Pre-teaching activity is the activity at beginning of the class that is used to give students background. According to Angela (2006, p.10) the purpose of pre-teaching activities is to help students to focus their mind on lesson by giving some interesting teaching materials in the process of teaching and learning activities. There are some procedures of pre-teaching activities. First the lecturer greets the student's; next the lecturer checks the student's attendance.

2) Whilst Teaching Activities
This activity is a second procedure after pre-teaching. Before doing the steps, the lecturer gives explanation of role plays. There are several steps as follow: a. The lecturer makes some group of 4 students b. The lecturer gives some ideas of the theme that will be performed in front of class.
c. After that the student's may choose their own role and have to memorize the script of dialogue. d. The lecturer asks the student's to practice role plays with their group in front of class with limit 8 minutes. e. The lecturer pays attention to note student's error pronunciation, stresses and expression.

Method of Research The Research Approach
In this Research, the researcher uses the form of quantitative approach to analyze the data. Quantitative approach recommends the researcher should make distance and be independent to object being research, that is pre-experimental design. The type of the this research is pre-experimental research method by using one group pre-test and post-test design because the researcher wanted to investigate the effectiveness Role plays in teaching speaking.
This study was conducted at STIE Muhammadiyah Tanjung  made 5 groups consist of 4 students' in one group.

The Technique of Sampling
According to Hadi ( 2000 : 75 ) stated that sampling means a technique of taking sample or a kind of ways used to get sample of the population".The sampling technique used in this study is simple random sampling, which is a type of probability sampling techniques. According Sugiyono (2009: 82) Simple random sampling is a sampling technique that takes a sample of the population are members conducted randomly without regard to strata that exist in the population. By using simple random sampling technique, the prospective respondents were all students in the class. Only 20 students were taken as samples.

Method of Collecting Data
For collecting data that was needed, the writer was used some methods of data collection, they are:

Oral/performance test
The oral test was designed for the purpose of the study to test the subjects' speaking achievement since such a test is one of the most suitable tools for measuring the oral communicative skill. Arikunto (2006:223) said that the research is classified as fact, opinion and ability or skill. The oral test was developed by the researcher to be used as Pre-test and Post-test. To measure a basic skill or an achievement it needs a test. The pre-test was conducted to know score of students' speaking achievement before treatments. As for the post-test, it was used to investigate the effectiveness of role plays performance among students' speaking achievement.

Documentation
This way is conducted in collect data from a group of people who taken out as sample. By taking the picture or record it when students are learning, and through academic Such as the name of respondents, the students' English value, total of students', administration staff,campus facilities, and all the data that researcher needs. Arikunto (2006:231), said that beside the others technique, document was used to get the supporting data from notes, transcript, books, newspaper or magazines, etc.

The Research Procedure
The procedure of this research used the oral test as speaking or performance test which is done twice.
Firstly, the students are tested before giving treatment discussion method that is called pre-test. Secondly, the post-test that is given to the students after giving a treatment by using the role plays performance. This research consists of three steps that was applied in teaching learning process. They are pre-test, treatment, and post-test.

Pre -test
Pre-test was administered before treatment that was given to know how far the students speaking skill especially for the material would be taught by the lecturer in this research. Before doing treatment, the students had given oral test as pre-test.

Treatment
After giving pre-test, the researcher had given the treatment four times each meeting is 50 minutes.
Here is the script of role plays in theme job interview for accounting students (

Post-test
The lecturer gave the posttest to the students after giving the treatments. The next type of the posttest was also in the form of oral production test. The test was administered to investigate whether the Role plays method could improve the students' speaking skill.

Data Analysis
The Paired sample t-test was employed to determine the increase in the speaking scores gained after the implementation of role plays technique on SPSS Version 20. Data obtained through the pre-test and post-test were analyze using descriptive and statistics of mean. Some steps as follow: a) Researcher calculated the student score. b) Researcher calculated the students score and then compares it. c) The instrument of this research was oral production test. The researcher asks the question to the student's one by one. There three components used to analyze Oral Test.

Criteria of Testing Hypothesis
The researcher had used one tailed hypothesis with = 0.05. The researcher formulates the statistical as follows: Ho: t-value ≤ t-

Research Result And Analysis Research Result
The results the study is obtained through the speaking oral test using role plays technique of the first semester of accounting students' at STIE Muhammadiyah Tanjung Redeb on academic year 2014/2015, which was presented below: The Score Distribution of the Results of the Pre-test and Post-test Based on the table 4.1 below about the oral speaking pre-test without doing a treatment using role plays method, it was obtained the lowest score was 60 with frequency was 7, score 65 was 7, score 70 was 4, and the highest score 75 was 2.
After the students were taught by treatment in teaching speaking using role plays technique, it was obtained the score of the post-test for the lowest score was 60 in fair level, with frequency was 1. The highest score was 85 in good level with the frequency was 1.
Then the fair level score was 70 with frequency 2, the good level for score 75 was 8, score 77 was 1, score 80 was 7.
The table below showed the result of students' score. It was included the students scores in qualification. From the table above, the lowest score of Pre-test was 60 and the highest score was 75. Where the lowest score of post-test was 65 and the highest score was 85. It means that Role plays can increasetheir speaking achievement

Data Analysis
In this research, the researcher use paired sample T-test formula, analysis paired sample t-test is a procedure used to compare the average of two variables in one group. It means this analysis is also useful for conducted tests on two sample related or two paired sample.
To make the calculation easier, the whole calculation performed with SPSS 20 for windows. After getting the scores of the student on pre-test and post-test,the data were statistically computed to find the correlation between the pre-test and post-test. The table below is the statistic of the computation result between pre-test and the post-test of this research with the subject was the first semester accounting students at STIE Muhammadiyah Tanjung Redeb Berau on academic year 2015/2016. Based on the computation Result Table 4.5 above, it was obtained the significance of the correlation of the using role plays method to the students' speaking achievement of the first semester accounting students at STIE Muhammadiyah Tanjung Redeb was 0,494 and Sig. or probability was 0,027. Because Sig.is lower than the level of significance (0,027< 0.05). It means there is a positive correlations between pre-test and post-test on sample of group.

1) The Result of Paired Sample Correlations
According to Sugiyono (2010:257), here the researcher showed the interpretation of the level correlation.
The result of correlation is 0,494 it showed the level was on the "enough" category level. It can assumed that the using of role plays performance have effect to students' speaking achievement at the first semester accounting students of STIE MuhammadiyahTg. Redeb.
On the table of the result of computing SPSS program, it found that the mean of the post-test was bigger than the mean of the pre-test where 76, 10 > 65, 25. It means that the score before the student get treatment were having significance increase after the role plays was used to teach speaking achievement.

Result of Paired Sample Test
From the result of paired sample test that the t value obtained was 11.078 higher than t -table 1.729, it showed that "Role plays technique" that was applied by the researcher was effective in students' speaking achievement.

Hypothesis Testing
In the hypothesis testing the researcher calculate compare of the pretest and post-test with the t-table.If the value of the t-test was higher than the ttable,the null hypothesis (Ho) was rejected and the alternative hypothesis (Ha) was accepted. And, if the value of the t-test was lower than t-table the null hypothesis (Ho) was accepted and the alternative hypothesis (Ha) was rejected.
Based on t-table "tt" Standard of significant 0, 05 with df=19, got 1,729. From the result above, the researcher gives interpretations that t-table (tt) is smaller than t value 1,729 ≤ 11,078.
The result of the research indicates that the alternative hypothesis (Ha) that "The effect of role plays performance among students' speaking achievement at the first semester accounting students of STIE Muhammadiyah Tanjung Redeb" was accepted and the null hypothesis was rejected.

Conclusion and Suggestions
The last discussion of this study is formed by a conclusion and some suggestions that could be presented for improving and maintaining of the issue being investigated in this study.