Relevant Studies LITERATURE REVIEW

that the pocket book is developed based on the acceptability of the contents, language, presentation, and graphics. Each aspect of acceptability is acceptable. The mean score of the whole score X is 4.07 that is in range of 3,41 X ≤ 4,21 which means that it is acceptable. In conclusion, the pocket books obtain predicate “B” with category “Acceptable”. The similarity between both research is the development of accounting pocket books and the variables are students’ learning motivations while the differences are the place, time, and learning materials of the research.

C. Conceptual Framework

Grade X accounting students’ learning motivations of SMK 1 Muhammadiyah Yogyakarta are still very low. It is caused by many factors. Some of the students are not interested to join accounting class. They are busy with themselves when the teacher is explaining. They think that accounting subject is difficult. The school lacks accounting learning media as well. The media used are very limited in traditional media, such as whiteboard, board markers, and power point presentation. Even, due to the limited number of learning media, students have to use learning media alternately. Students are not interested to borrow accounting books in the library, because the books are too big, the contents are not interesting or the language used is difficult to understand. The accounting pocket book is independent. It does not depend on other media. It is practical and communicative. It is small, so students can learn accounting everywhere every time, since it is portable. It is acceptable in the presentation that can motivate students to learn accounting. The pocket book that is designed with stimulating pictures and colors will stimulate students to learn accounting, as the result, students will be motivated. The accounting teaching and learning process will run simpler and easier because it can occur wherever and whenever. The development of the accounting pocket book will improve students’ motivations in learning accounting. This development uses ADDIE development design.

D. Research Paradigms

A research paradigm is a conceptual framework that explains how a resear ch views the facts of a social life and the researcher’s behaviors toward the theories that he she uses. It explains how a researcher understands a problem and assessment criteria as the base to answer the problems of the research. The paradigms of this research are: Supported by Problem Permasalahan So Sehingga Solution The Accounting Learning Processes in SMK Muhammadiyah 1 Yogyakarta Learning elements that consist of the goal of learning, teachers’ and students’ condition, learning motivations, learning references, environments and learning strategies. 1 Students have low learning motivations that are proven by the students’ lack of interests in joining the class. Students pay less attention and do not appreciate the teacher’s presence as the learning source. 2 The learning media are very limited. 3 Students have low reading interests. 4 The textbooks are big in size. The presentation is less stimulating as well. The accounting learning processes in SMK Muhammadiyah 1 Yogyarakarta are not optimum. Students need something someone to motivate them to study. They think that accounting learning processes have not been equipped with complete facilities. The teachers are responsible to motivate students extrinsically or intrinsically, so it is needed to develop accounting pocket books that will improve students’ motivations in learning accounting. Developing the Accounting Pocket Book as a Learning Media to Improve the Grade X A ccounting Students’ Motivation of SMK Muhammadiyah 1 Yogyakarta in the Academic Year of 2015 2016 Figure 1 Research Paradigms of the Accounting Pocket Book Development

E. Questions of the Research

Based on the conceptual framework above, here are the questions of the research: 1. What are the steps of the accounting pocket book designing and developing to improve the grade X accounting students’ motivation of SMK Muhammadiyah 1 Yogyakarta? 2. How do the material experts assess the development product of the accounting pocket book to improve the grade X accounting students’ motivation of SMK Muhammadiyah 1 Yogyakarta? 3. How do the media experts assess the development product of the accounting pocket book to improve the grade X accounting students’ motivation of SMK Muhammadiyah 1 Yogyakarta? 4. How do the accounting teacher assess the development product of the accounting pocket book to improve the grade X accounting students’ motivation of SMK Muhammadiyah 1 Yogyakarta? 5. How do students respond to the test of the development product of the accounting pocket book to improve the grade X accounting students’ motivation of SMK Muhammadiyah 1 Yogyakarta?