Basic Competence of Accounting

1 Attention functions Media can direct students’s attention to concentrate on subject content relating to visual meaning that displayed or accompanying subject material text. 2 Affective functions This function can be viewed on level of students’s enjoyment when studying text with an image. 3 Cognitive functions This function expressing that visual symbol or image can facilitate objectives achievement to understanding and remembering information or message contained in the image. 4 Compensatory functions This function gives a context for understanding text to help weak students in reading and organize information to recall. While the benefits of media according to Arsyad 2011: 26-27 are as follows: learning media is to clarify the presentation of messages and information so it can facilitate and improve learning process and learning results; learning media improving and directing studentss attention so it can improving learning motivation, students ’s interaction with their environment, and students ’s learning independence based on their abilities and interests; learning media can solve the limitations such as: the senses, space, and time; learning media give experience for students and allow direct interaction with teachers, community, and environment. Learning media has a very strategic function in learning. There are many students who do not understand the subject material or competence that presented by the teacher to students because lack of learning media empowerment in learning process. According to Rusman 2009: 162 there are several functions of learning media in learning include: 1 As a tool in learning process. 2 As a component of learning sub-system. 3 As a referrer in learning. 4 As a game or raising attention and motivation of students. 5 Improving results and learning process. 6 Reduce the occurrence of verbalism. 7 Solving limitations of space, time, effort, and senses power. Kempt Dayton in Rusman 2009:164 stated that main function of learning media are: 1 Memotivasi minat dan tindakan, direalisasikan dengan teknik drama atau hiburan. 2 Menyajikan informasi, digunakan dalam rangka penyajian informasi dihadapan sekelompok siswa. 3 Memberi instruksi, informasi yang terdapat dalam media harus melibatkan siswa.

d. Classification of Learning Media

There are many learning media variety, there are media that can only used when there is a tool to display it and also there are media that is used depends on presence of teacher or mentor teacher-independent. Gagne and Briggs 1987 in Arsyad 2001: 4 argued that learning media includes physical tools are used to deliver content of learning material that consists books, tape recorders, cassette, video, camera, video recorder, films, slides picture frame, photographs, images, graphics, television, and computers. According to Rusman 2009:173, learning media can be classified as follows: 1 From the character, media can be divided into : a Visual Media Visual media is media that can only viewed by using sight senses which consists of projected media and non-projected media such as motionless images or moving images. b Auditif Media Auditif media is media that has messages in auditif form which can stimulate mind, feelings, concerns and willingness of students to studying learning materials. c Audiovisual Media Audiovisual media is media which is combination of audio and visual or commonly called view-heard media. 2 From media range ability, media can be divided into: a Media has power to cover widely and simultaneously. b Media has power to cover limited by space and time. 3 From the way or techniques of usage, the media can be divided into: a Projected media b Not projected media