Online Class Resitation Learning Model During the Covid-19 Pandemic to Increase Outcomes Students Learning in Class Accounting Lessons

This study aims to determine the improvement of student learning outcomes through the online class recitation learning model during the covid-19 pandemic, on the learning process of class X1 students of the Accounting Department at SMK Negeri 1 Tompaso Baru Minahasa, totaling 14 students. The online classroom research method used is in the form of CAR (Classroom Action Research) which refers to classroom action research. In terms of treatment, learning is given that applies an online class recitation learning model. From the results of the analysis obtained by researchers on accounting subjects with service company accounting cycle material with the stages: Recording transactions/documents into general journals (General Entries) and posting from general journals to general ledgers (General Ledger), there is an increase in student learning outcomes.  This increase can be seen from the percentage of student learning completeness individually and classically. This increase can be seen from the percentage of student learning completeness individually and classically. At the pre-cycle stage or before the implementation of the action, the average value of the class was 63.92 with the percentage of classical learning completeness only 35%. In the first cycle, it reached an average of 71.78 with a classical mastery level of 64.28%. While the learning outcomes in the second cycle reached an average of 77.85 with the classical learning completeness level reaching 92.85%. Likewise with student learning activities at every face-to-face online class. Student activity at the 1st meeting only reached a percentage of 56.25% with high criteria. At the second meeting it reached a percentage of 72.76% with high criteria, and at the third meeting it reached a percentage of 83.92% with very high criteria. Thus, student learning activities and student learning completeness in online classes during the COVID-19 pandemic increase by using the online class recitation learning model. With learning outcomes reaching 92.85% above the minimum learning completeness.