TEACHERS’ LESSON PLANS IN DIFFERENT SCHOOL LEVELS (A DESCRIPTIVE RESEARCH OF THREE DIFFERENT SCHOOL LEVELS)

Developing lesson plans which significantly influence the successful teaching learning process is not an easy thing for some teachers in three different school levels. It is because there are some influential aspects which should be considered in developing it. Thus, this research was conducted to investigate the aspects taken in developing lesson plan as well as to investigate whether there is any difference between the lesson plans developed for three different school levels. It employed qualitative method with descriptive design towards teacher of elementary school, junior high school, and senior high school. The data were obtained through document analysis and interview as the confirmation. There were 6 lesson plans gathered from 3 English teachers of different school levels. This research was analyzed using theories adapted from Reiser and Dick (1996) and Brown (2001). The research revealed that generally the aspects consisted in most of lesson plans analyzed were likely consistent with the theories proposed except in terms of coherence in using specific verbs stated in objectives and activities. In addition, it was revealed that there were no any significant differences between lesson plans developed for Elementary School, Junior High School, and Senior High School except in terms of Bloom’s ability level (1965) stated in objectives. Thus, further research might investigate how teachers can use more coherent specific verbs stated in objectives and activities to make the better lesson plans and teaching learning process.


INTRODUCTION
Teachers play an important role in the successful teaching and learning process. According to Government's Regulation No 19 Year 2005 about National Education Standard, teachers are required to have four competences and one of them is pedagogical competence. Pedagogical competence is strongly related with students. Based on observation and Suherdi's opinion (2013), some students often complain that they are only asked to answer exercises book and sometimes without given clear instruction. The language teaching and learning process in some schools are also rarely facilitated the need of four language skills activities. Thus, it influences students' language ability. Different condition of students' age, level, characteristics, and ability may influence different requirement of lesson plan.
The above phenomenon relates to teachers' pedagogical competence. The concept of pedagogical competence requires teachers to have the competence in terms of conducting successful teaching and learning which involves the ability of planning, conducting, assessing, and developing reflected activities and effective follow up (Suherdi, 2013). As stated by Harmer (2007a), one of teachers' roles is an organizer. On the point of that, teachers should be able to organize what they are going to do in the classroom started from opening up to closing or assessment (Reiser and Dick, 1996).
Shavelson (cited in Reiser and Dick, 1996) insists that planning lesson affects teachers' classroom behavior as well as the nature and students' outcomes. In addition, Harmer (2007b) states that planning lessons show teachers' professionalism and commitment in doing their duty since it proves that they allocate their time and ability to think about their responsibility of achieving teaching learning's goal. Furthermore, planning lessons also might help teachers to remember the forgetful material or sequence in teaching and learning process.
There are some aspects which are proposed to be considered in a lesson plan by some experts. Those are class profile, goal, objectives, material, media, activities and assessment (Brown, 2001;Jensen, 2001;Rifkin, 2003;and Harmer, 2007). They also convey that lesson plan should be coherence and varied in terms of activities.
Previous research conducted by Wijayanto (2010) shows that the analyzed lesson plans are consisted of some items proposed by some experts. The items are consistent showing measurable objectives and using media which is relevant to young learners' characteristics. However, there are also inconsistencies regarding some lesson plan items. On the other hand, research conducted by Bidaria (2013) found that there are some aspects which are not suitable and hard to be analyzed. She suggests that the teachers needed some information and knowledge about the form and the main aspects of the lesson plan as well as deep understanding of the real function of the lesson plan.
Additionally, research conducted by Kafyulio, Rugambuka, and Moses (2012) revealed that regarding the lesson plan preparation, findings showed that the competency-based objective were able to be stated by majority pre-service teachers. However, they were not able to describe teachers' activities, students' activities, and assessment plans. Unfortunately, those three items are main items of lesson plan.

Definition of Lesson Plan
Being main actors who determine students' success in obtaining the learning goals, teachers are required to be professional in the teaching and learning process. An image of teachers' professionalism can be generally seen in Government's Regulation No 19 Year 2005 about National Education Standard. Here, professional teachers are described as teachers who have four competencies; pedagogical, professional, personality, and social competence. In terms of pedagogical competence, teachers have to master learning theories and teaching principles as the basis to play their various roles in conducting successful teaching and learning process. Good planning is one of the competencies which will influence that success. On the point of that, teachers are demanded to be able to design a good lesson plan. Brown (2001) defines lesson as "a unified set of activities that cover a period of classroom time". Most teachers think what they are going to do in a lesson period before teaching. In other words, they plan the lesson even though they may not always be aware of it. As accentuated by Harmer (2007a), some teachers plan the lesson in detail and in arranged format while others often only note down what they are going to do in a folder or notebook or just let the activities arranged as written in a course book. According to Harmer (2007b), lesson plan is an action proposal which consists of activity plan which will be conducted in a period of teaching and learning at classroom. In Indonesian context, the length period of lesson for elementary school is about forty to ninety minutes and for junior high school as well as senior high school is about forty-five to ninety minutes.
The definition of a lesson plan is also proposed by Jensen (2001) as a document instrument which provides guide, resources, and teaching history of students' profile, teaching activities, learning goal, and material used in the teaching learning process. In his opinion, Kay (2010) states lesson plan as a description of teachers' activities plan at classroom. Another definition is put by (Robertson, 2000) who states that lesson plan is a teachers' thoughts product which becomes a map of lesson journey. Based on aforementioned definition about lesson plan above, it can be concluded that planning lesson is teachers' thinking product regarding to topic, goal, material, media, activities, and assessment of lesson which will be conducted in classroom.

The Importance of Lesson Plan
Planning and preparation are essential for the sake of activity success. Without the exception, both of them are also influential to support teachers in obtaining the success of teaching and learning activities. There are some advantages of lesson plan which could be taken by both novice teachers and experienced teachers. Those are in related with practicality, professionalism, accountability, and confidence (Moon, 2006 as cited in Wijayanto, 2010).
The first advantage of lesson plan deals with practicality. Jensen (2001) and Robertson (2000) state that lesson should be planned since it gives advantages as a map which guides teachers to do teaching activities in sequence based on learning goals and objectives. It helps teacher in preparing and organizing the teaching and learning activities well. Thus, lesson plan has practical reason which is important to ease teachers in doing their duty.
The second reason of developing lesson plan is related with professionalism. According to Harmer (2007b), planning lessons shows teachers' professionalism and commitment in doing their duty since it proves that they allocate their time and ability to think about their responsibility of achieving teaching learning's goal. Furthermore, lesson plan is one of documents which is usually checked by stakeholders. By developing lesson plan, teachers can organize as well as evaluate the teaching learning process so that it can be always improved.
Planning lesson before the teaching conducted may reduce an inconvenient due to uncertainty about what will happen in the classroom (Woodward, 2006 as cited in Wijayanto, 2010). Moreover, it helps teachers to remember the teaching sequence or even the teaching material when they forget (Harmer, 2007b). Thus, he further assumes that by having lesson plan as the reference when teachers forget is valuable to emerge a sense of teachers' confidence. It is noted that lesson plan can function to keep or even improve teachers' confidence in teaching learning process.
Lastly, lesson plan is essential regarding accountability. It is beneficial as a record and reflection of teaching learning activities which can be used by teachers to evaluate the weaknesses and predict the situation of teaching learning and students afterwards (Robertson, 2000, Jensen, 2001, and Kay's, 2010. Besides, it is used as a public record which reports what teachers have done in teaching and learning period towards the stakeholders.

Aspects of Lesson Plan
Some theories convey that there is no any standard format of lesson plan, therefore each teacher, school, or institution may have different format of lesson plan. However, there is an agreement of items should be consisted in lesson plan such as learning goal, learning objectives, students' profile, materials, media, activities procedures, and assessment (Brown, 2001;Harmer, 2007;Jensen, 2001;and Reiser and Dick, 1996). This research only focuses on learning goals, learning objectives, activities, media, and assessment. It is in accordance with aspects of systematic planning approach proposed by Reiser and Dick (1996) in order to obtain effective instruction.

Goal
Goal is the first aspect which is concerned in developing lesson plan. According to Brown (2001), goal refers to an overall goal which will be tried to gain at the end of class period. While Harmer (2007a) who uses the term aims state it as teaching's achievement which is attempted to be achieved. Goal statements could be taken from some sources; instructional curriculum, textbook, and teachers' themselves. Most teachers in Indonesia set the learning goals based on instructional curriculum and known as instructional goal. According to Sundayana (2007), instructional goals refer to general statement of society's expectation toward educational institution. It is in line with Reiser and Dick (1996) who define goals as a general statement of teaching learning purposes. They further state that goals are necessary to be explicitly stated in a lesson plan to clearly know what to be achieved from the teaching and learning process. Besides, it helps to identify the lesson topic as well (Brown, 2001).

Objectives
The second aspect of lesson plan is objectives. Goal and objectives are often used interchangeably. As a matter of fact, those are different things which should be separated one and another. As it has been previously explained above, goal can be stated as a general statement which is attempted to be achieved. On the other hand, objectives can be defined as expected goals should be achieved by students (Brown, 2001). Objectives are students' specific behaviors which clearly state what students should be able to. It is in accordance with Sundayana (2007) who depicts objectives as more specific and operational goals which are developed by identifying and analyzing competence standard and basic competence in content standard and students' needs consideration. Harmer (2007a) emphasizes that objectives should be SMART which stands for specific, measurable, achievable, realistic, and timed. On the point of that, besides it should be stated in specific behavior, measurable, it also should be relevant with the set goals, and reveal specific skill and domains of learning. The domains of learning in a lesson plan are used based on taxonomy classification proposed by Bloom (1965) as cited in Sundayana (2007). Those classification domains of learning outcomes are cognitive, effective, and psychomotor domain.
Cognitive domain refers to students' cognitive ability. These are usually stated by using suggested verbs such as identify, tell, explain, and demonstrate. The second domain is effective which is described by ask, practice and respond. The third is psychomotor skills which refer to physical movement activities and described by choose and play. Those learning domains classifications should be incorporated in objectives of lesson plan which are used as map of identifying students' achievement. Based on Brown (2001), objectives are also divided into two parts; terminal lesson objectives which refers to final learning outcomes which will be assessed and enabling objective which refers to steps which lead to achieve the terminal objectives.

Activities
Instructional activities are the third aspect of lesson plan which are also stated as procedures by some experts. Instructional activities or procedures refer to some steps of teaching learning which might be varied. Yet, generally the steps include opening, teaching learning activities, and closing (Brown, 2001). Harmer (2007b) looks it as a section description of teaching learning activities including interaction and actual procedures.
Designing appropriate instructional activities in a lesson plan is considered as one of difficult skills for some teachers. According to Reiser and Dick (1996), instructional activities of lesson plan should provide information and examples as well as practices and feedback. Additionally, Moon (2008) cited in Wijayanto (2010) state that activities should load topic. The activities also should be arranged in sequence from receptive to productive, from concrete to abstract, and from easy to difficult. Jensen (2001) and Robertson (2000) convey that the lesson plan should be coherence which means that the topic, activities, and aims should be integrated one and each other. The lesson plan also should cover varied activities and materials to avoid students' boredom and fatigue.

Media
Media plays an important role to help teachers explaining the materials for students of all levels. There are various media which can be used in teaching learning process such as flash cards, videos, puppet, and etc. Whatever the media used, teacher needs to take some points into account before choosing it. Those points are whether the media is practical to support delivering materials and whether it is effective facilitating students to gain knowledge and practice actively. In other words, instead of disrupting the teaching learning process, the media used should be practical and effective help teachers providing information, practice and feedback for students.

Assessment
Assessment is the last necessary aspect of lesson plan. It is essential to know and examine students' progress in obtaining the goal. It is in line with Brown's opinion (2001) about the importance of assessment\ of both students' success in obtaining that day's goal and even an assessment of that day's teaching learning activity, so that they can be evaluated and improved in next meeting. Assessment which is taken by the teachers should be relevant with the objectives as well as able to measure them. Moreover, the assessment should be in line with the conducted activities. In other words, it should measure what should be measured. Data assessment is valuable as a record and reflection to maintain and improve for shortcoming used lesson plan.

Research Design
This research utilized qualitative research which applied descriptive study as its framework. Qualitative research focuses on certain phenomenon which does not have generalizability and comparability, however it has internal validity and contextual understanding (Alwasilah, 2000). This research was focused on describing phenomenon of teachers' lesson plan without any comparison. Thus, qualitative approach was considered to suit this research.

Data Collection
This part presents data collection which involves sample taken of this research, instruments used to collect the data, and procedures of collecting the research data.

Sample
Samples of this research were three English lesson teachers in different levels of school. They were one elementary school teacher (T1), one junior high school teacher (T2), and one senior high school teacher (T3). They were all graduated from English Education Department.
There are 6 lesson plans from the three teachers, each of whom contributed 2 lesson plans. The description of three teachers and their lesson plans are presented in Table 3.1 as follows.

Research Instruments
There were two instruments used to collect data in this research. Those instruments were document analysis and interview. Document used to be analyzed in this research was six lesson plans gathered from three teachers of different school levels. According to Alwasilah (2000), document analysis is one of the important methods of qualitative research since it is essential to understand respondents' categories. Hence, document analysis was used to identify respondents' lesson plan aspects categories. The collected lesson plans were analyzed by using theories adapted from Reiser and Dick (1996). It is presented in the following table. The second instrument used in this research was interview. The purpose of interview was to obtain in depth information about the respondents as well as to validate the data obtained Alwasilah (2000). Thus, interview was carried out as the confirmation to avoid misconception about what had been found in the teachers' lesson plans and to gain in depth information about the development of those lesson plans by teachers.

Data Collection Procedure
In order to answer the statement of problems of this research, the data were collected through several procedures. The first step is collecting the lesson plans from three teachers of different school levels taken as the sample of this research. Each teacher contributed two lesson plans to be analyzed. The second one is analyzing the collected lesson plan based on theories regarding lesson plan employed by Reiser and Dick (1996) and Brown (2001). After that, interviewing the respondents was conducted as the confirmation of previous lesson plan analysis and to gain in-depth information. The interview was guided by guidance question to make it effective and recorded by recorder to make it easy to be analyzed. The next step is transcribing the interview record into transcript. The transcript of interview was then analyzed and used to avoid misconception about what had been found in the teachers' lesson plans.

Data Analysis
The collected data of document analysis and interview were further analyzed to investigate aspects taken into designing lesson plan in accordance with Reiser and Dick (1996) and Brown (2001).
Goal is the first aspect which was analyzed. Goal refers to an overall generalized purpose which is attempted to be achieved at the end of the lesson (Brown, 2001). It usually deals with the unifying theme or carried out topic. Goal was analyzed for its explicit statement. The second aspect to be analyzed was objectives. It was analyzed whether the objectives were related to the respective goal, measurable, and included into terminal or enabling objectives. In addition, they were analyzed to find whether they reveal the language focus and domains of learning or not.
The third aspect was activities. Activities procedures are usually divided into three parts; pre-teaching, whilst-teaching, and post-teaching. The activities procedures are usually fit with time allocation. There are some considerations to be taken into account in designing the learning activities. First, it should bring out topic of the day which is completed by presenting information and examples. The activities should provide practice and feedback which are suitable with the objectives as well. In addition, it is necessary to design the activities in sequence from receptive to productive, concrete to abstract, and easy to difficult.
Concerning media, teacher should be fully aware that media is used to help teaching and learning demonstration easier. On the point of that, the media used should be considered as practical, relevant, and effective. The last focus of aspects to be analyzed is assessment. Assessment is essential as an evaluation to assess students' success in achieving the learning goals and an adjustment for the next lesson plan (Brown, 2001). Thus, the analysis focused on whether the assessment is pertinent to the learning activities and able to measure the objectives which have been set. Finally, data interpretation was conducted after analyzing the whole data gathered from document analysis and interview.

FINDINGS AND DISCUSSION
There were six lesson plans gathered from three teachers (T1, T2, and T3). Each teacher contributed two lesson plans. The lesson plans are attached in appendixes. The lesson plans were analyzed based on theories proposed by Reiser and Dick (1996) and Brown (2001).
Based on document analysis, it is revealed that teachers developed lesson plans by themselves. All of gathered lesson plans consist of items required in a lesson plan as previously explained in the literature review part. Those items are class profile, topic, goal, objectives, material and media, activities which are broken up into pre-, whilst-, and postactivities, and assessment.
Besides document analysis, interview was conducted toward the teachers as a confirmation of their insight about the lesson plans which have been developed by them. Moreover, interview was needed to know their point of view about the role of lesson plan for them in teaching and learning process. In teachers' opinion, lesson plan is important mainly as a map which can guide teachers conducting the teaching and learning activities. Consequently, by developing lesson plan, they know what to do in the classroom regarding materials, activities, and assessment to achieve the learning goals and objectives which have been set.

Goal
Based on the analysis of lesson plans, it was revealed that goals were stated explicitly in all teachers' lesson plans. It was found that the goals stated were based on institutional curriculum, named competence standard and content competence. According to Sundayana (2007), goal refers to general statement of society's expectation toward educational institution. It is in line with Reiser and Dick (1996) who refers goal as a general statement of teaching learning purposes. They further state that goal should be explicitly stated in a lesson plan. Thus, it can be concluded that goal of teachers' lesson plans was in line with the requirement; stated in general statement as the direction for other aspects.

Objectives
Goal and objectives are often used interchangeably. As previously explained, goal refers to general statement of teaching learning purposes. On the other hand, objectives refer to specific and operational goals which should be achieved by students at the end of lesson based on goal analysis (Brown, 2001 andSundayana, 2007). The analysis of objectives in this research was based on framework proposed by Reiser and Dick (1996). They state that there are four aspects which should be taken into account in assessing objectives. Objectives were analyzed whether they were relevant to the goal, can be measured, reveal specific skill and reveal domain of learning. Those analysis aspects are discussed in the following sections.
Objectives should be matched with the goals which have been set. Based on aforementioned discussion, T1, T2, and T3 who teach in different levels state the goals based on instructional curriculum. Based on analysis, objectives in all teachers' lesson plan were relevant to the goals. Additionally, unless different level material, there were no significant differences between objectives of lesson plan in elementary school, junior high school, and senior high school. It can be seen in the following tables. • Pronouncing expressions of advantage and disadvantage. • Pronouncing and using expressions of advantage and disadvantage of "ways of travelling".
• Students are able to pronounce expressions about advantage and disadvantage of "ways of travelling". • Students are able to choose and use expressions about advantage and disadvantage of "ways of travelling". • Students are able to do short transactional dialogue by using expressions about advantage and disadvantage of "ways of travelling".
Based on the above tables, it can be described that specific behavior of L1 objectives matched and broken down from the goals. Based on interview, it is revealed that T1 adopted the learning objectives which have been based on curriculum and available in a textbook used for teaching. All objectives used by T1 in L1a and b were measureable and revealed listening and speaking skill as the language skill focus. The verbs used are imitating which is included into effective domain -receiving level (A1), pronouncing which indicates cognitive domain -knowledge level (C1), choosing which indicates psychomotor domainperception level (P1) and practicing which is included into psychomotor domain -guided movement level (P3). Regarding to Bloom (1965) framework, it can be concluded that the ability level of elementary school is categorized into low ability level (K1) in terms of cognitive, effective, and psychomotor domain and one high ability level (K3) in terms of psychomotor domain. The objectives of L1a were enabling objectives while L1b were both enabling objectives.  [Author] Page 10 and fluently regarding to environment in a form of recount and narrative texts.
• Students are able to identify language focus and rhetoric steps in recount texts. L2b • Expressing meanings and rhetoric steps of simple short essay accurately and fluently regarding to environment in a form of descriptive and recount texts.
• Students are able to complete close test of short functional text. • Students are able to arrange words become meaningful short functional text. • Students are able to write short functional text such as notice. • Students are able to tell verbs used in notice.
The table shows that specific behaviors of L2a and b objectives are relevant with the goals. Similar to T1, the interview of T2 also showed that the learning objectives have been adopted based on curriculum and taken from a textbook used for teaching. All objectives used by T2 in both L2a and b were measureable and revealed Writing as the focus of L2a and reading as the focus of L2b. The verbs used are identifying: cognitive domainknowledge level (C1), completing: effective domain -organizing level (A4) and arranging and writing: psychomotor domain -accustomed movement (P4). Based on analysis by using Bloom (1965) framework, the objectives of Junior high school can be considered to be in high ability level (K3). Those aforementioned objectives were enabling objectives for showing steps to be achieved by students. • Responding meanings consisted in formal and informal transactional and interpersonal conversation by using simple spoken language accurately and fluently in daily life by involving speech act: introducing, meeting/ parting, receiving invitation, receiving appointment, and cancelling appointment. • Expressing meanings consisted in formal and informal transactional and interpersonal conversation by using simple spoken language accurately and fluently in daily life by involving speech act: introducing, meeting/ parting, receiving invitation, receiving appointment, and cancelling appointment.
• Students are able to respond appropriately toward expressions of introducing, meeting, and parting. • Students are able to express various spoken interpersonal/ transactional expressions of introducing, meeting, and parting.

L3b
• Responding meanings consisted in formal and informal transactional and interpersonal conversation by using simple spoken language accurately and fluently in daily life by involving speech act: introducing, meeting/ parting, receiving invitation, receiving appointment, and cancelling appointment.
• Expressing meanings consisted in formal and informal transactional and • Students are able to respond appropriately toward expressions of introducing, meeting, and parting. • Students are able to express various spoken interpersonal/ transactional expressions of introducing, meeting, and parting. According to the table above, specific behaviors of L3a and b objectives are relevant with the goals. The development of learning objectives is also similar to previous interview result that T3 adopted objectives from a textbook used for teaching. The all objectives used by T3 in both L3a and b were measureable and revealed speaking as the focus of both L2a and L2b. The verbs used are responding and expressing which are included into effective domain -assessment level (A3). It showed Senior High School level placed high ability level (K3). The objectives were enabling objectives.
Based on aforementioned discussion, it can be concluded that T1, T2, and T3 were understand well the objectives should be set. Furthermore, it can be assumed that the difference of the objectives set in Elementary School, Junior High School, and Senior High School can be seen in the verbs used which indicate the expected level ability. However, objectives in some lesson plans are found not stated by suggested verbs which causes difficulties in analyzing them as well as the making them coherence with other following aspects.

Activities
The third aspect to be analyzed in the lesson plan is activities. T1, T 2, and T3 share the same format of activities which are divided into three steps: pre-, whilst-, and post-activity. It is in line with Brown (2001) who assumes that activities procedures are broken down into opening, teaching learning activities and closing. There are some aspects which should be considered in designing lesson plan, i. e whether it contains topic, matches the objectives presents information and examples, provides practice and feedback, moves from receptive to productive, from concrete to abstract, and from easy to difficult. In terms of containing topic, it was found that topic written explicitly in the profile of lesson plan of T1, T2, T3, and T4. Each lesson plan has different topic but related one and each other, for example L1a is tourism resort and L1b is about advantage and disadvantage of ways of traveling. L2a is about notice and L2b is about recount text. Lastly L3a is about responding to initial greetings and L3b is about close leave taking. • Students are asked to listen and imitate vocabularies they listen classically. • Students are asked to repeat vocabularies pronounced by teacher or video. • Students are asked to pronounce vocabularies shown by mega flashcards.
• Students are able to pronounce expressions about advantage and disadvantage of "ways of travelling". • Students are able to choose and use expressions about advantage and disadvantage of "ways of travelling". • Students are able to do short transactional dialogue by using expressions about advantage and disadvantage of "ways of travelling".
• Students are asked to listen and imitate vocabularies they listen classically. • Students are asked to do discussion with group.
Based on the table above, it can be seen that the activities of L1a and b are matched with the objectives. When the objectives get the students listen, imitate, and practice, the activities relate to the objectives. The activities also provide information and examples. Here, T 1 used media such as video, CD to give information of related vocabularies. Furthermore, practice and feedback were also given which can be proven in L1a and b. Students were asked to imitate, practice and demonstrate which were then paid attention and corrected by teacher when the mistakes emerge. • Students are asked to discuss vocabularies used in notice. • Students are asked to do the test.
The table above shows that the activities of L2a are in line with the objectives signed by the same verbs used. Nevertheless, the activities of L2b do not explicitly and directly state the objectives. The objectives are implicitly stated in the second activities of L2; doing the test. Information and examples were given through text of notice for L2a and recount for L2b. In addition, practice was provided for students by discussing, demonstrating, and doing exercise. Direct feedback was not explicitly stated. However, T2 inserted activity of asking students' difficulties during teaching learning activities in the closing time which can be assumed as indirect feedback for students. Activities of L3a and b are also identified matching with the objectives as shown by the table above. The ability of responding and expressing in the objectives are implemented by practicing dialogue. Unfortunately, the activities of L3 are analyzed too broad and less specific describing the certain activities to achieve the goals. Similar to T1, T3 used media such as video, CD to give information of related expressions. Practicing dialogue is given as practice and oral feedback is explicitly stated in the closing part toward students after finishing their tasks. In terms of activity sequences, the document analysis discovered that L1, L2, L3 had presented the activities moving from receptive to productive. As it is shown in the above table, L1a and b put activities respectively from listening to speaking. On the other hand, L2a put in order the activities from listening to writing, and L2b from reading to writing. L3 revealed that the activities move from reading to speaking by few listening as a stimulus in the beginning.
Activities also should be considered to move from concrete to abstract and from easy to difficult. It is in line with Moon (2008) as cited in Wijayanto (2010) who points out the movement activity from concrete to abstract. L1 explored the concrete activity by showing video and moved to imitation and practice. L1b clearly show the movement into abstract, since the students are asked to discuss without concrete things as the previous activity which uses video. The activities started from easy -listening and watching into more difficult activities such as practicing and demonstrating speaking. L2 provided concrete activity by giving a text which should be read and discussed with teacher as an easy activity. It was then followed by abstract and difficult activities, where students were asked to identify and do the test based on the text. Additionally, L3 started the concrete activity by showing video and book as the stimulation which can be indicated as easy activities since students were only asked to listen and read. Abstract activities of L3 can be seen when students were asked to respond and express expression in a dialogue without any concrete things and can be indicated as difficult activities after the easier activities have been previously given.

Media
Instructional media was the next aspect which was analyzed. The use of instructional media plays an important role to help teachers teaching the materials. Furthermore, it is influential in improving students' learning achievement by contextualizing the language learning (Gebhard, 2006). There are various media which can be used. However, in order to optimize its role in helping the process of teaching learning, the use of instructional media should consider some aspects such as whether it is practical and effective to use.
Based on document analysis of L1, L2, and L3, T1 and T3 used various interesting media such as textbook, related pictures and flash card, cassette, CD, and video. Those media are considered to be practical to be used in classroom. In addition, those media are effective to introduce new vocabularies, their meaning, as well as the context of using them. Besides, CD or video also can provide a good model of pronunciation and its usage. In this case, students particularly young learners tend to retain their memory of words and its meaning due to visual and/or audio provided in the used media. On the contrary, T2 did not use various media in the teaching and learning process. T2 use leaflet of notices in L2a and text in L2b. However, both leaflet and text are effective practical to provide material text to be read and discussed.

Assessment
The last aspect of lesson plan is assessment which is analyzed by theories of Reiser and Dick (1996) that assessment should be able to measure the objectives and activities. Based on document analysis of L1, L2, and L3, the assessments persistently measure the objectives as well as the activities. Based on the findings, the statement of L3 in terms of objective and activities are too general, thus it is quite hard to relate for the immeasurably statement. However, the assessments are still related to those general statements of objectives and activities.

CONCLUSION
Teacher plays an important role in the success of teaching learning which particularly determined by lesson planning and organization. This research was applied toward teachers of three different school levels to analyze the aspects taken in developing lesson plans.
Based on aforementioned findings and discussions, it can be concluded that the lesson plans analyzed are consistent with theories proposed by Reiser and Dick (1996), Brown (2001), and Moon (2006) as cited in Wijayanto (2010). Nonetheless, inconsistencies are still discovered regarding some aspects of lesson plan, particularly in terms of coherence in using specific verbs stated in objectives and activities which leads to doubting assessment analysis. It is analyzed that there was no any significant difference between aspects and their consideration in developing lesson plan for Elementary school, Junior High School, and Senior High School. Meanwhile, the difference is found in accordance with Bloom's learning ability level (1965) used. It is revealed that the objectives of students' Elementary School learning are mostly categorized into low learning ability level of cognitive, effective, and psychomotor learning domains (K1, A1, and P1). In addition, the objectives of Senior High School learning are likely placed in the middle learning ability level. Its objectives still used first learning ability category level (K1, A1, and P1) but also used higher level in balance. Lastly, the objectives of Senior High School are included into high learning ability level since most objectives described by high learning ability category level of cognitive, effective, and psychomotor learning domains (K3, A3, and P3).