This is an open access article under the CC-BY-SA license. REiD (Research and Evaluation in Education), 6(2), 2020, 142-149 Available online at: http://journal.uny.ac.id/index.php/reid An analysis of teachers’ pedagogical and professional competencies in the 2013 Curriculum with the 2017-2018 revision in Accounting subject 1 Cipto Wardoyo; 1 Yogi Dwi Satrio; *1 Devi Aprilia Ratnasari 1 Faculty of Economics, Universitas Negeri Malang Jl. Semarang 5, Sumbersari, Lowokwaru, Kota Malang, Jawa Timur 65145, Indonesia *Corresponding Author. E-mail: apriliadevi369@gmail.com Submitted: 21 October 2020 | Revised: 30 December 2020 | Accepted: 31 December 2020 Abstract Professional teachers are those who understand the four competencies, including pedagogical, profession- al, personality, and social competencies. This study is aimed at explaining two of the four competencies, which are pedagogical and professional competencies in the implementation of the 2013 Curriculum with the 2017-2018 revision in the Accounting subject. The approach used was qualitative with case study re- search at the State Vocational High School 1 Kraksaan Probolinggo. The results of the study show that teachers understand pedagogical and professional competencies by applying learning strategies and meth- ods that are relevant to students’ characteristics, integrating strengthening character education (penguatan pendidikan karakter or PPK), Literacy, high order thinking skills (HOTS), and 21st-century skills and the materials presented are in accordance with the core competencies/basic competencies and the indicator of competency achievement presented in the lesson plans. Keywords: teacher, pedagogical and professional competencies, 2013 curriculum with the 2017-2018 revision How to cite: Wardoyo, C., Satrio, Y., & Ratnasari, D. (2020). An analysis of teachers' pedagogical and professional competencies in the 2013 Curriculum with the 2017-2018 revision in Accounting subject. REiD (Research and Evaluation in Education), 6(2), 142-149. doi:https://doi.org/10.21831/reid.v6i2.35207. Introduction Government efforts to improve human resources are carried out in various ways, one of which is through education. Education is divided into three main lines, including for- mal, informal, and non-formal. Vocational high school is a formal education unit with the type of vocational education that aims to prepare students to be competent and have skills to be ready to enter the business/indus- trial world. To achieve these goals, varied components of education are needed, includ- ing curriculum and teachers. The curriculum is dynamic following the current development so that the government always reviews the use of the curriculum in every educational unit, including in vocational high school. The current curriculum, the 2013 Cur- riculum, was implemented in a limited manner since July 2014 in a number of schools in In- donesia. However, due to some technical and substantive obstacles, the 2013 Curriculum underwent a revision at the beginning of its implementation. The most recent revision is the 2013 Curriculum with the 2017-2018 re- vision which was applied in the academic year of 2018/2019. The difference between the 2013 Curriculum and the 2013 Curriculum with the 2017-2018 revision ranges from the name of the curriculum to the contents in the Lesson Plan. In the implementation of the 2013 Curriculum with the 2017-2018 revision, it emphasizes the use of a scientific approach and authentic assessment. Besides the curric- https://doi.org/10.21831/reid.v6i2.35207 https://doi.org/10.21831/reid.v6i2.35207 Cipto Wardoyo, Yogi Dwi Satrio, & Devi Aprilia Ratnasari Copyright © 2020, REiD (Research and Evaluation in Education), 6(2), 2020 - 143 ISSN: 2460-6995 (Online) ulum, an important role in achieving educa- tional goals is the teacher. The teacher is a profession that has the responsibility of being an educator, mentor, and leader for students (Suprihatiningrum, 2013, p.30). Teachers in the context of education have a major and strategic role. The profession of teacher or educator in the present time is not easy. There are vari- ous requirements and capital that must be ful- filled and owned to develop as a professional teacher. Rumahlatu et al., (2016) believe that “The readiness of curriculum implementers is one of the main supporting factors in the im- plementation of the 2013 curriculum. It all de- pends on the readiness of the teacher in im- plementing it.” The most important factor in implementing 2013 Curriculum is the readi- ness of the curriculum implementers them- selves. As stated by Wardoyo et al., (2017), “Teacher performance is determined by indi- vidual factors which include perceptions, in- terests, motivation, and characteristics. In ad- dition, institutional factors also have an im- portant influence in terms of completing tasks, which include work climate, leadership style, colleagues, and career paths”. Many roles and functions of teachers have been stu- died by experts, both domestic and abroad. This shows that, in the implementation of the curriculum, some important roles must be carried out by the teacher to support the suc- cess of the curriculum in its implementation in schools in the learning process. Various roles that require a change in the mindset of teachers in the 2013 Curriculum are stated by Mulyasa (2015b), including (1) educating pro- perly; (2) teaching correctly; (3) guiding in an orderly manner; (4) training persistently; (5) developing various innovations; (6) providing examples and role models; (7) researching wholeheartedly; (8) developing creativity thor- oughly; and (9) assessing learning. Becoming a teacher must have certain qualifications and competencies. As stipulated in the Regulation of the Minister of National Education Number 16 of 2007 on the Aca- demic Qualification Standards and Teacher Competencies that apply nationally, the aca- demic qualification of the educators is a Bach- elor’s Degree or Diploma IV with a deed IV program specification. Meanwhile, regarding the teacher competence in general in Law of the Republic of Indonesia No. 14 of 2005 concerning Teachers and Lecturers, it is stipu- lated that teachers must have four competen- cies, including (1) pedagogical competence; (2) personality competence; (3) professional competence; and (4) social competence. By this time, a professional teacher must understand and know certainly what competencies are demanded by society. One of the competencies that teachers must have is (1) pedagogical competence, the ability to manage student learning including teacher un- derstanding of students, lesson plan, learning evaluation, and student development to actu- alize their various potentials, and (2) profes- sional competence, which is the ability to master learning materials broadly and deeply which allows them to guide students to meet the competency standards determined in the national education standards. In line with the statement of Rahman (2014, p.75), it con- cludes as follows. Professional and pedagogical competencies are developed by providing opportunities for teachers to improve their knowledge and skills in develop- ing teaching materials and using various learning methods in the learning process. In this case, it can provide opportunities for teachers to take the initiative in developing creativity and knowledge insight. Pedagogic competence and professional competence are types of competencies that need to be mastered by teachers and they dif- ferentiate the teaching profession from other professions, especially at the Vocational High School level education unit. Teachers develop pedagogical competencies sustainably. As ex- plained by Astuty (2015, p.167), “Teachers must develop his pedagogical competencies in a sustainable manner”. Teachers’ professional competence also needs development. Based on a study by Khomeiran et al., (2006, p.71), it showed that “all components of education, training, and teacher qualifications are devel- oped in a complex and diverse way through increasing professional competencies.” Peda- gogic competence and professional compe- tence of vocational high school teachers have https://doi.org/10.21831/reid.v6i2.35207 Cipto Wardoyo, Yogi Dwi Satrio, & Devi Aprilia Ratnasari 144 - Copyright © 2020, REiD (Research and Evaluation in Education), 6(2), 2020 ISSN: 2460-6995 (Online) an important role because the success of cur- riculum implementation is strongly determin- ed by the teacher’s ability to manage and un- derstand the scope and structure of learning. In the implementation of the 2013 Cur- riculum with the 2017-2018 revision, a num- ber of problems were encountered until now. A particular problem in the implementation of the 2013 Curriculum with the 2017-2018 revision that often occurs is the problem of teachers in various schools because teachers are the implementers of curriculum and great- ly determine the success of students in learn- ing. Based on the results of preliminary obser- vations at the State Vocational High School 1 Kraksaan Probolinggo, the researchers ob- tained some information about the teachers’ competence of the Accounting subject. The capacity of teachers in the Accounting subject in teaching and learning activities certainly has diversity, teaching experience in a short peri- od, and the quality of education personnel. The school should carry out competencies in accordance with the mastery of pedagogical and professional competencies of teachers. Based on the aforementioned explanation, the researchers are interested in analyzing the competence of teachers in the application and implementation of the 2013 Curriculum with the 2017-2018 revision in the school. Thus, the researchers try to conduct this research to analyze teachers’ pedagogical and professional competencies in the 2013 Curriculum with the 2017-2018 revision in the Accounting subject at State Vocational High School 1 Kraksaan Probolinggo. Method The approach used is qualitative and this type of research is a case study. The ob- jective of this study is to describe, understand, and determine how to apply teachers’ compe- tence, especially pedagogical competence and professional competence in implementing the 2013 Curriculum with the 2017-2018 revision in the Accounting subject at the State Voca- tional High School 1 Kraksaan Probolinggo which is explained in learning tools, including the lesson plan and syllabus of the Account- ing subject as well as those seen in the on- going learning process in class. The research- ers in this case act as key instruments and data collectors. The data sources in this study are divided into two categories, including primary data and secondary data. The primary data sources are obtained from observations and interviews of teachers of the Accounting sub- ject, while the secondary data sources are ob- tained from the results of documentation em- ployed in the learning process of the Ac- counting subject, which is in the form of syl- labus and lesson plan. The observations were made at the be- ginning (pre-research) and during the study. The observations and interviews were focused on understanding and applying the competen- cies possessed by teachers in implementing the 2013 Curriculum with the 2017-2018 revi- sion. Furthermore, to determine the support- ing and inhibiting factors experienced by the teachers, it was also explored through inter- views. The documentation was carried out to determine the suitability of the systematics and content of the syllabus and lesson plan prepared by the teachers with the provisions in the 2013 Curriculum with the 2017-2018 revision. The data obtained from observations, interviews, and documentation in the field were then analyzed and described in narrative form. The analysis was carried out when the data collection in the field had been com- pleted. During the interview, the researchers also conducted an analysis. If the data obtain- ed were not saturated, the researchers con- ducted an interview again with the informants to obtain more complete data. The data ana- lysis process was purposive and snowball in which the researchers tried to complete the data along with the analysis being carried out. Some tests were carried out on the validity of the findings (data), including the credibility test, the transferability test, and the confirm- ability test. In the credibility test, the research- ers conducted three procedures, including re- search extension, increasing persistence, and triangulation. Further, the transferability test refers to the extent to which the results of the study can be applied to other situations. The researchers made a report in a detailed, clear, systematic, and reliable description. Finally, in the confirmability test, the researchers asked https://doi.org/10.21831/reid.v6i2.35207 Cipto Wardoyo, Yogi Dwi Satrio, & Devi Aprilia Ratnasari Copyright © 2020, REiD (Research and Evaluation in Education), 6(2), 2020 - 145 ISSN: 2460-6995 (Online) for assistance from the supervisor and exam- iner for research approval, ranging from re- search planning, implementation, to reporting. In the research stages carried out, it included the preparation stage, the proposal submis- sion stage, the implementation stage, and the reporting stage. Findings and Discussion Teachers’ Understanding of Competence in Implementing the 2013 Curriculum with the 2017-2018 Revision in the Accounting Sub- ject In understanding the changes in the 2013 Curriculum with the 2017-2018 revision, the teachers generally recognized that there was a change in the curriculum structure that caused the core competencies/basic compe- tencies in each subject to also change. Addi- tionally, teachers also understood the integra- tion of strengthening character education, lit- eracy activities, HOTS, and 21 st -century skills (4C) in the learning process. For 21 st century skills (4C), not all teachers applied them in the learning process. Teachers’ understanding of competence in implementing the 2013 Curric- ulum with the 2017-2018 revision includes: (1) determining relevant learning strategies and methods; (2) understanding the characteristics of students; (3) developing a syllabus; (4) cre- ating a lesson plan administratively; (5) man- aging the class well; (6) communicating effec- tively, emphatically, and also politely with stu- dents; (7) evaluating student learning; (8) stu- dent development; (9) mastering the learning material; (10) understanding the core compe- tencies/basic competencies of the subject be- ing taught; (11) developing material creatively; (12) utilizing information and communication technology in learning; and (13) developing professionalism. The understanding of the teachers on the 2013 Curriculum with the 2017-2018 revi- sion was influenced by some factors, includ- ing teaching experience, school support, and also teacher participation in deliberation fo- rums. This is supported by Mudlofir (2012, p.82) that a good teaching task is a form of a professional teacher, in line with the state- ment, “teachers’ teaching experience has an influence on teachers’ competence levels” (Widoyoko, 2005). Based on the results of the study, the absence of training for teachers caused them to lack understanding of the changes in the 2013 Curriculum with the 2017-2018 revision. This statement is sup- ported by the results of a study by Wardoyo, (2015) that revealed that pre-service training and education is very important to improve teacher professionalism. Lack of motivation for teachers from both internal and external factors caused them not to have the initiative to seek information regarding the 2013 Cur- riculum with the 2017-2018 revision. As ex- plained by Paturusi (2012), the work of the teacher as an educator is the result of the in- teraction between motivation and the ability of the teacher. Teachers with high abilities but low motivation will generate low outcomes and vice versa. According to Suhadi et al., (2014), the student learning process and out- comes that are relatively low can be determin- ed by low teacher motivation. Teachers’ Pedagogical and Professional Com- petencies in the Implementation of the 2013 Curriculum with the 2017-2018 Revision in the Accounting Subject Pedagogical Competence In determining as well as implementing teacher learning strategies, it can motivate stu- dents to achieve higher-order thinking skills. The teachers used learning strategies that were adjusted to the characteristics and initial abil- ities of students, which was intended to moti- vate students who were the main subjects to be more active in learning. Other considera- tions were in terms of material, the core com- petencies/basic competencies, available learn- ing facilities and infrastructure, and time allo- cation in determining learning strategies. The facilities available in the classroom made it easier for teachers to carry out learning well. As explained by Mulyasa (2015a), learning fa- cilities are one of the criteria for the facilities and infrastructure required in the learning process. In addition, teachers also used strate- gies and learning methods in integrating the strengthening character education, such as group discussions and presentations that are https://doi.org/10.21831/reid.v6i2.35207 Cipto Wardoyo, Yogi Dwi Satrio, & Devi Aprilia Ratnasari 146 - Copyright © 2020, REiD (Research and Evaluation in Education), 6(2), 2020 ISSN: 2460-6995 (Online) used by teachers to instill cooperation and self-confidence. The embedment of character values was included in the lesson plan in order to achieve a character. This is in line with Dalyono and Lestariningsih (2017) who state that each subject has values that are instilled in students which are caused by the priority of the focus of each subject which certainly has different characteristics. The preparation of the learning plans and syllabus was also supported by the results of documentation which showed that the in- dicator of competency achievement and ob- jectives were stated in operational verbs that could be measured in accordance with the ba- sic competencies in the attachment to the Let- ter of Statement of the Directorate General of Primary and Secondary Education Number 464 of 2018. The main materials and learning materials that are specified had a depth fol- lowing the relevant basic competencies. The learning method that was used could support the delivery of the material. The making of the syllabus was also supported by the Subject Teacher Deliberation (from the subject teach- ers forum) by analyzing graduate competency standards and core competencies/basic com- petencies for each subject in the 2013 Curric- ulum Workshop that is held by the school. Based on the Process Standards of the 2013 Curriculum with the 2017-2018 revision, as stipulated in the Regulation of the Minister of National Education Number 22 of 2016, it is stated that the syllabus systematics consist of: (1) the identity of the subjects; (2) school identity including the name of the education unit and class; (3) core competencies; (4) basic competencies; (5) main material; (6) learning; (7) assessment; (8) time allocation; and also (9) learning resources. Meanwhile, one teacher (R5) had not developed a syllabus due to sev- eral obstacles. The teachers faced difficulty in developing the syllabus because there were changes in the basic competencies of the sub- jects that they taught and they did not have enough time to make the syllabus. Learning planning is the preparation of a learning im- plementation plan for each learning content (Mulyasa, 2015a). In the learning process, the teacher also knew that there were students who were passive during learning. Several at- tempts had been made by the teacher to han- dle passive students and increase student ac- tivity by providing motivation, asking ques- tions, and discussing in random groups. Nat- urally, as social beings, students play in groups so they can work on learning tasks in pairs/ groups (Sumantri, 2016, p.129). The teachers also recognized students with deviant behav- ior in the classroom during the learning proc- ess and overcame it in various ways, such as giving advice, reprimands, or warnings, then taking notes of their names by adjusting the conditions without neglecting the lesson plan that was made. The teachers integrated the lit- eracy activities through the learning methods used. The 21 st -century skills that tended to be used included critical thinking, collaboration, and communication through discussion as well as question and answer activities. How- ever, there were still teachers who had not been able to handle students in the classroom due to a lack of planning and they carried out the handling spontaneously without ignoring the basic competencies discussed. The com- munication that is made by teachers to stu- dents was very diverse, including by playing roles as friends, learning partners, entering their world. However, some teachers were still stagnant in communicating with students that only talked about learning and consulting stu- dent activities at school both face-to-face and via WhatsApp. The teachers assessed students on three aspects, including knowledge, skills, and atti- tudes (spiritual and social). The assessment of the aspect of knowledge in learning was car- ried out through oral/written tests, quizzes, and daily assessments. Besides, for the aspect of skills, teachers assessed on project and practicum assignments as well as midterm assessments and final semester assessments. Furthermore, the assessment of the aspect of attitudes was generally carried out by teachers by peer assessments and from notes made by the teachers. However, in practice in the class- room, the teachers preferred to give direct warning and advice to students who deviated. Then, the teachers provided an attitude as- sessment report to the Guidance and Coun- seling teachers and it would be taken into consideration in grade promotion. https://doi.org/10.21831/reid.v6i2.35207 Cipto Wardoyo, Yogi Dwi Satrio, & Devi Aprilia Ratnasari Copyright © 2020, REiD (Research and Evaluation in Education), 6(2), 2020 - 147 ISSN: 2460-6995 (Online) Professional Competence The teachers had mastered the learning material according to the subject being taught and compiled the material based on concepts and procedures in line with basic competen- cies and the indicator of competency achieve- ment. Mastery of the core competencies/basic competencies of the subject being taught was in accordance with what was described in the Regulation of the Minister of National Edu- cation Number 16 of 2007 that in mastering the core competencies/basic competencies in subjects being taught, the teachers should be able to understand the core competencies and basic competencies and formulate the learning objectives of the subjects being taught. The teacher could also provide clear and correct material explanation theoretically and practi- cally so that the students understood it easily. However, there was still one teacher who was lacking in explaining because the educational background was not from education so that the students did not understand the direct ex- planation from the teacher. In mastering core competencies and basic competencies, the teachers prepared Lesson Plan according to basic competencies based on the material be- ing taught. Furthermore, the teachers also de- termined learning objectives based on the ba- sic competencies of each subject. However, there were still some informants who did not refer to the applicable core competencies/ba- sic competencies in the 2013 Curriculum with the 2017-2018 revision in the preparation of the Lesson Plan. The material development was also car- ried out by the teachers by selecting learning resources that were relevant to the material to be studied by students in the classroom and were easy to understand and had novelty. Lit- eracy activities were used by teachers in the learning process, especially in reading and un- derstanding activities. The media used by the teachers could support student understanding, even though in practice there was one teacher who had not used media in learning. This was because the teacher was less creative in delivering the learning material. Teachers sustainably developed their professionalism through various aspects, in- cluding reflecting on performance, developing material, and participating in training or work- shops. The reflection activities carried out by the teachers were obtained either from stu- dents or fellow teachers. The reflections car- ried out were also related to teaching methods in class and the personal attitudes of the teachers, both in the learning process in class and at school circumstances. However, not all teachers had carried out reflections on stu- dents. They were only R4 and R6 because it was based on their long teaching experience, while R1, R2, R3, and R5 had not carried out reflections on students. In terms of mastery of learning material, the teachers developed it by looking for other relevant sources and from the internet. Further, the teachers also shared with other teachers or colleagues to increase their knowledge of up to date mate- rials. The teachers also participated in various forms of training, workshops, and seminars and joined the subject teachers forum to im- prove their professionalism. The teachers had used information and communication tech- nology in the delivery of learning materials in the classroom, laboratory, and outside the classroom/school. In this case, it could make it easier for teachers and they could develop the material effectively and efficiently. The re- sults of a study by Yasin (2011) revealed that teachers use technology in learning, such as LCD, DVD, tape, internet, and SAC as learn- ing media. The Regulation of the Minister of National Education Number 16 of 2007 also explains that teachers must be able to take advantage of information and communication technology (ICT) in communicating and for self-development. Yet, there was one teacher who had not used technology in the learning process in the classroom because of the con- straints regarding the material presented. Supporting and Inhibiting Factors in the Im- plementation of the 2013 Curriculum with the 2017-2018 Revision There were supporting and inhibiting factors experienced by the teachers in imple- menting the 2013 Curriculum with the 2017- 2018 revision in classroom learning. The sup- porting factors were based on the results of interviews with each informant, including the aspects of the available facilities and infra- https://doi.org/10.21831/reid.v6i2.35207 Cipto Wardoyo, Yogi Dwi Satrio, & Devi Aprilia Ratnasari 148 - Copyright © 2020, REiD (Research and Evaluation in Education), 6(2), 2020 ISSN: 2460-6995 (Online) structure at the school and teachers quality. Meanwhile, the inhibiting factors were the in- adequate facilities owned by students in terms of learning in class, such as cellphones, inter- net data, and laptops that were used as learn- ing aids in class. Conclusion From the research findings, it is con- cluded that the teachers understand and apply the most needed competencies in implement- ing the 2013 Curriculum with the 2017-2018 revision in the Accounting subject. The com- petencies applied were pedagogical and pro- fessional competencies. Pedagogical compe- tence is applied using strategies and learning methods relevant to the students characteris- tics and the subjects to integrate Strengthen- ing Character Education, Literacy Activities, High Order Thinking Skills (HOTS), and 21st Century Skills (Communication, Collabora- tive, Critical Thinking, and Creativity/4C). Mastery of the student’s characteristics were applied in an effort to increase student’s activity and overcome deviant behavior when learning with various efforts. Communication that has been done by the teacher with the students either directly (face to face) or indir- ectly (chatting in social media; WhatsApp). The evaluations conducted by the teachers in- cludes three aspects: attitude (spiritual and so- cial), knowledge (written/oral tests that in- cludes daily assessments, assignments, quiz- zes) and skills (performance, midterm assess- ment, and final semester assessment). The im- plementation of the professional competence shows the material presented by the teacher in the lesson plan was appropriate with the core competence/basic competence subjects that are able to and completely presented based on the indicators of competency achievement. References Astuty, E. (2015). Implementation analysis of lecturer’s pedagogical competence on student’s academic achievement. Journal of Management Research, 7(2), 152-168. https://doi.org/10.5296/jmr.v7i2.6834 Dalyono, B., & Lestariningsih, E. D. (2017). Implementasi penguatan pendidikan karakter di sekolah. Jurnal Polines, 3(2), 33–42. 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