Because the students have not been presented with tense use in the syllabus, they will not be able to recognize and use these tenses. Many other tenses presented in the textbooks seem irrelevant to a syllabus for accounting students and the investigated samples of banking written discourse provide evidence of that. Moreover, the examples used to clarify the tenses are not relevant to students’ field i.e. They are mechanical and aim at testing learners’ recognition of the structure. The study has found that exercises used in the textbooks investigated do not raise the learners’ awareness to tense use. Likewise, the use of the simple past tense to refer to hypothetical situations has not been pointed out. Not much attention has been given in these textbooks to the use of the simple past tense to refer to past states although it is used in banking written discourse. Tense presentation in the textbooks used in the Department of Accounting at Al-Fatah University has been examined. Modals are also used in banking written discourse to refer to future time. In these documents, the present tense has proved to be the more frequently tense. Samples of banking documents have been chosen randomly from local Libyan banks, to signal out tense use in them. This study investigates tense presentation in the syllabuses prescribed for accounting students and its correlation with English tense use in banking written discourse. Keywords: comprehension, implementation, peer-teaching, present perfect tense, quasi-experimental Then, the researcher concluded peer-teaching is not effective for present perfect tense teaching in the eighth grade students of SMP ABDI AGAPE in the academic year of 2015/2016. Based on the result of the research, the researcher found out that there is no significant difference in students’ comprehension of present perfect tense between the students who were taught by using peer-teaching and without peer-teaching. In the same way, tvalue also compared with ttable where tvalue < ttable which means H0 is accepted. It was showed from the computation of t-test where pvalue > α which means H0 is accepted. There was also no significant difference of the students’ comprehension in present perfect tense for both groups. Mean score of the students in control group was 1.14 greater than mean score of the students in experimental group. Based on the results of posttest, the mean score of students in control group is a bit greater than mean score of the students in experimental group. The test was used to find the result of the effectiveness of peer-teaching toward students’ comprehension in present perfect tense. The problem of the research is “is the use of peer-teaching strategy effective toward the students’ comprehension in present perfect tense?” In collecting the data, the researcher used posttest in the form of multiple-choice test. This research was conducted involving eighth grade students of SMP ABDI AGAPE which is located in Siantan, Pontianak. Ardi Marwan, M.Ed Assistant advisor: Finny Anita, M.Pd. THE IMPLEMENTATION OF PEER-TEACHING TOWARD THE STUDENTS’ COMPREHENSION IN PRESENT PERFECT TENSE (A QUASI-EXPERIMENTAL RESEARCH OF THE EIGHTH GRADE STUDENTS OF SMP ABDI AGAPE PONTIANAK IN THE ACADEMIC YEAR OF 2015/2016).
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