The coefficient matrix is build with its rows representing each equation, and its columns representing each variable.
So, you may write the matrix as
[tex] \left[\begin{array}{cc}\text{x-coefficient, 1st equation}&\text{y-coefficient, 1st equation}\\\text{x-coefficient, 2nd equation}&\text{y-coefficient, 2nd equation} \end{array}\right] [/tex]
which means
[tex] \left[\begin{array}{cc}4&-3\\8&-3\end{array}\right] [/tex]
The determinant is computed subtracting diagonals:
[tex] \left | \left[ \begin{array}{cc}a&b\\c&d\end{array}\right]\right | = ad-bc [/tex]
So, we have
[tex] \left | \left[\begin{array}{cc}4&-3\\8&-3\end{array}\right] \right | = 4(-3) - 8(-3) = -4(-3) = 12 [/tex]