Product Specification and Expected Research Benefits Development Assumption

grade x accounting students at SMK Negeri 1 Yogyakarta based in material expert, media experts, and students. 3. Know accounting learning media using macromedia flash 8 can improve students’ interest for grade x accounting students at SMK Negeri 1 Yogyakarta.

F. Product Specification and Expected

The result of this developing product is having specification, such as: 1. Developing of accounting learning media using software Macromedia Flash 8. 2. Material content in accounting learning media limited on adjustment journal. 3. Product result in this developing research is accounting learning media for grade X accounting form of compact disk CD. 4. Accounting learning media contents are adjustment journal material, example, exercises, and key word of the exercises. 5. Accounting learning media can useful for teacher as assist tool to teach adjustment journal material.

G. Research Benefits

This research is expect to bring benefits, they are : 1. Theoretical benefits a. This research can be useful as reference to the next research. b. This research is expected to contribute knowledge to the development of education science, especially for accounting education. 2. Practically benefits a. For the teacher This research is able to inspire and enhance the creativity of teacher in using and developing learning media. b. For the students This research can improve s tudents’ interest for accounting subject and help students to learn adjustment journal material recuring. c. For the researcher This research can develop the mindset of researcher and the way to problem solve of learning in the class. Especially, for researcher in becoming educator to develope end use learning media. Than can improve students learning on accounting subject.

H. Development Assumption

In this research, researcher using software Macromedia Flash 8 because this program can design of animation graphic and this program popular so many people used it. The ability of program getting animation to move, sound, visual, etc can be useful in education. Content in this learning media only limited on adjustment journal material, because students consider this is difficult material. Development procedures are adopted from Borg and Gall model.

CHAPTER II LITERATURE REVIEW