influenceive  and  efficient.  The  solutions  that  can  be  taken  to  overcome  this problem  is  set  the  timetable  that  corresponds to  the  class  so  the  students  are
not  bothered with  the distance  of the  classes each other.  Provide  a  sufficient time  for  the  students  to  move  to  another  class  so  the  students  are  given  the
opportunity to  move and does not rush to the next class and do not interfere with school hours that are followed.
In  general,  Moving  Class  Implementation  can  help  students  to  relieve saturated with the lesson so it can improve the Students’ Learning Motivation
in Accounting Learning.
2. The Influence of Accounting Classrooms Facilities on
Students’ Learning Motivation in Accounting Learning
These  results indicate  that  there is  a  positive  and  significant  influence  of Accounting  Classrooms  Facilities  on  Student
s’  Learning  Motivation  in Accounting  Learning.  From  the  analysis  using  simple  regression  one
predictor  obtained  a  correlation  coefficient  r
x2y
is  equal  to  0.319.  To determine  whether  these  influence  are  significant  or  not  is  by  compare  the
score of r
emp
with r
table
with a significance score of 0.05 5 for n = 68 that is amounted  to  0.239.  After  did  the  T-test,  obtained  the  score  of  t
emp
of  2.734 and regression coefficient score of 0.008. The score of t
table
at significant rates of  0.05  5  for  n  =  68  is  equal  to  1.995  for  sig  t    0.05,  t
emp
t
table
and regression  coefficients  have  a  positive  score,  then  the  second  hypothesis
which states that There is an  influence of Accounting Classrooms Facilities on
Students’  Learning  Motivation  in  Accounting  Learning    is  accepted.  It was implies that the variable of Accounting Classrooms facilities is influence
on Students’ Learning Motivation in Accounting Learning of Grade XI Social Sciences Program SMA Negeri 1 Cilacap Academic Year of 20132014.
Facilities  can  be  defined  as  something  that  support  the  business  that  is being carried on. Teaching and learning process in the classroom also requires
the  adequate  facilities  in  order  to  facilitate  the  achievement  of  learning objectives.  Accounting  Classrooms  Facilities  are  all  facilities,  both  facilities
and  infrastructure  that  assist  the  learning  process  in  the  Accounting classroom.
This  study  shows  that  there  is  an  influence  of  Accounting  Classrooms Facilities  on  S
tudents’  Learning  Motivation  in  Accounting  Learning,  which individuals  or  students  directly  used  these  facilities  in  the  Accounting
learning.
This is consistent with research conducted by Dian Susnandini entitled
Pengaruh  Ketersediaan  Sarana  dan  Prasarana  Belajar  terhadap  Motivasi Belajar Siswa SMK Negeri 1 Purwakarta Tahun 2013
in this study stated that There  is  a  positive  and  significant  influence  with  strong  values  between
Availability  Infrastructure  and  Facilities  with  Students’  Learning  Motivation  at SMK N 1 Purwakarta .
The most dominant influence on the variable of Accounting Classroom’s
Facilities  is  the  utilization  of  the  classrooms  facilities,  because  the  complete
and  good  conditions  facilities  will  not  optimally  useful  if  the  students  and teachers can not use them properly so it just be a display in the classroom.
Beside  the  utilization  of  the  classrooms  facilities,  another  important consideration is  the condition  of the classrooms facilities itself, whether it is
in good condition or not. The good conditions of the classrooms facilities will certainly  make  it  easier  for  students  and  teachers  in  the  accounting  learning
process.  The  next  thing  to  consider  is  the  availability  of  the  classrooms facilities, because without a sufficient facilities such as the media and learning
tools  as  well  as  learning  resources  will  prevent  the  implementation  of  the learning  process.  If  the  Accounting  Classrooms  Facilities  are  complete,  in
good  condition  and  used  properly  for  the  accounting  learning,  the Students’
Learning Motivation in Accounting Learning is expected to increase. The evidence of the second hypothesis also provides information that  the
Accounting  Classrooms  facilities  need  to  be  improved  in  order  to  increase Student
s’  Learning  Motivation  in  Accounting  Learning  as  well.  From  the empulation  of  scores  on  the  questionnaire,  indicators  of  Accounting
Classrooms  Facilities  that  obtain  the  lowest  score  is  the  availability  of  the classrooms facility. Students feel that the facility in the classroom is still not
complete.  Then,  the  solution  that  can  be  taken  is  augmenting  the  existing facilities, such as a collection of books, modules etc.
The next thing is the condition of the facility followed by the utilization of the Classrooms Facilities, the method that can be done for example is by
providing relevant regulatory procedures for the use of the facilities, so the students and teachers can use the facilities in the classroom well and
appropriate to the accounting procedures.
3. The  Influence  of  Moving  Class  Implementation  and  Accounting
Classrooms  Facilities  on Students’  Learning  Motivation  in  Accounting
Learning
These  results indicate  that  there is  a  positive  and  significant  influence  of Moving  Class  Implementation  and  Accounting  Classrooms  Facilities  on
Students’  Learning  Motivation  in  Accounting  Learning  of  Grade  XI  Social Sciences Program at SMA 1 Cilacap. From the results of multiple regression
analysis two predictors obtained correlation coefficient R
y1,2
that is equal to 0.387  and  the  coefficient  of  determination  R
2 y1,2
at  the  amount  of  0.150. After  the  F  test,  obtained  the  score  of  F
emp
at  the  amount  of  5.718  that  is greater  than  the  score  of  F
table
65:2  at  the  amount  of  3.138  with  a significance  value  of  0.005.  Because  F
emp
F
table
with  sig.  F    0,05  the  third hypothesis  which  states  that  There  is  an  influence  of  Moving  Class
Implementation and Accounting Classrooms Facilities on Student s’ Learning
Motivation in Accounting Learning  is accepted. It means that the variable of Moving Class Implementation and Accounting Classrooms Facilities have an