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when they could not interpret correlation that involved mathematical concepts in the sentence, for example,the wrong answer, which was A) 3x = 36. The students read the phrase "3 times" in the question andinterpreted it as 3x. According to Mary and Heather (2006), vocabulary plays an important role in learningmathematics concepts.There was a moderate correlation between procedural and conceptual understanding of mathematics. Thiscorrelation occurs because procedural understanding enables them to acquire mathematics concepts and yetincrease their conceptual understanding. The same goes the other way round where the students' conceptualknowledge enables them to master procedural understanding more. Rittleet al. (2001), indicate that thecorrelation between the two mathematics understandings were really understood. Aust. J. Basic & Appl. Sci., 5(7): 684-691, 2011690The procedures used by the students while solving mathematical problems shows the various levels of students' conceptual understanding. These findings are also similar to that of Star (2002), in which theconceptual knowledge is highly correlated to procedural knowledge. The same goes for the findings by Johannet al. (2005), which showed that the correlation between the conceptual and procedural achievement index issignificant. These findings also correspond with Rittleet al. (2001), yang menunjukkan bahwa conceptualknowledge awal siswa memprediksi peningkatan pengetahuan prosedural, sedangkan peningkatan pengetahuan inprocedural memprediksikan peningkatan pengetahuan konseptual. Selain itu, hal ini menunjukkan pengetahuan thatconceptual dan prosedural yang dikembangkan iteratively. Temuan ini juga bertentangan dengan temuan byByrnes dan Wasik (1991) yang menemukan bahwa korelasi antara prosedural dan conceptualunderstanding adalah tidak konsisten dan tergantung pada tugas-tugas yang diberikan.Kesimpulan:Research reveals that most students display high levels of procedural understanding but a low level of conceptual understanding. Descriptive statistics showed that the procedural gains scores were higher than theconceptual gains scores. The respondents gained the highest score for questions that asked them to fill in thetable with values from the given figure and the lowest for questions that asked them to choose the beststatement to explain the changes of certain variables compared to other variables. They also gained the highestscore when asked to choose the suitable equations. They gained the lowest for the question asking them aboutconceptual understanding of the number of trees and in determining the linear relationship using conceptualunderstanding. Students should be exposed to procedural and conceptual understanding. In addition to that, bothunderstandings are highly correlated. Conceptual understanding enables students to solve mathematicalproblemsin various forms and novel settings. Students with high levels of conceptual knowledge are capable of solvingproblems that they have never come across before. Hence, a reformation in teaching is needed to boostconceptual understanding among students in order to minimize the use of algorithms and memorization. The results of this study corroborated and supplemented earlier studies conducted on secondary students
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