In the schools that have implemented the movingclass system, the classrooms are suited to each field or subject, one of which is the
accounting class. Accounting class is a class in which there are facilities arranged in a good way supporting the learning process of Accounting
subject. Its facilities are in the form of instructional media and tools and furniture appropriated to the needs of supporting the learning of
Accounting. Accounting class should also provide relevant learning resources in the classroom such as Accounting
s’ books, Accountings’ journals, and scientific articles related to Accounting. In the classroom
walls, it can also be stuck an Accounting cycle chart or schemes that facilitate students in studying Accounting.
B. Relevant Studies
1. Hubungan antara Kinerja Guru dan Efektivitas Penerapan Moving Class dengan Motivasi Siswa dalam Mengikuti Pembelajaran Pendidikan
Kewarganegaraan di SMA Negeri 4 Baturaja Provinsi Sumatera Selatanby Vovy Septia Rukmala 2011. The results of this research:there
is asignificantand positive influence of Teacher Performanceon Students’
Motivation t= 5.493, sig = 0.000.there is a significant and positive influenceofMoving ClassEffectiveness onStudent
s’ Motivation t= 3.458, sig = 0.000. Based on T testit is concludedthat theTeacher
PerformanceandMoving ClassEffectivenesssignificant
effected onStudent
s’MotivationF = 29.930, sig = 0.000.The values of R
2
multiple regression 0.512. Thismeans thatthe twoindependent variableswere able
toexplainchanges inthe dependentvariablefor 51.2 while the remaining49.8 explained by the other factors.
The similaritieswithresearch conducted by VovySeptiaRukmalathatuse the samevariables,Moving ClassImplementation as independent variablesand
Students’ LearningMotivationas the dependent variable. The differences, the
other independentvariables
VovySeptiaRukmala researchis
TeacherPerformance andindependent
variablein this
studyisAccountingClassroomsFacilities. 2. Pengaruh Pemberlakuan Moving Class Dan Motivasi Belajar Terhadap