Research Description RESEARCH RESULT AND DISCUSSION

76 interesting and innovative media that can involve students to be active in the learning process. In addition, teacher often use a sheet of exercise to test students understanding. This causes the learning activities to be monotonous and made students bored. Even during the learning process, the students only heard the teacher’s voice so that it made the situation of the class become stressful. Based on the observation, there was done further analysis as follows: a. Determine the purpose of the product development The results of observations indicate that students need a learning media that able to involve them as a whole in the learning activities and can be used by them independently both inside and outside the classroom. The purpose of product development in the form of Accounting Uno Card Game as an accounting learning media is to provide an alternative learning media that have the concept that learning can be fun through the implementation of Accounting Uno Card Game so that students are interested to focus, pay attention to the learning process, and it can involve students to be active during the learning process. b. Analysis of the core competence and basic competence that contains in the learning media Analysis of core competence and basic competence was done through the analysis of the syllabus on the accounting service 77 company subject. This stage conducted to determine the core competence and basic competence that would be developed in the learning media, so it is known the material that would be provided in the Accounting Uno Card Game learning media. Based on the results of analysis and consultation that conducted with teacher of the accounting service company subject, it is determined that the basic competence of adjustment entries presented in the learning media developed. The basic competence of adjustment entries is chosen because based on the experience of the teacher during teaching, that material considered as difficult material in the accounting service company subject, so students need an interesting media and it is expected to facilitate students understanding in learning the material. c. Analyze the indicator of basic competence that will be included in learning media After determining the core competence and basic competence, then determined the indicator to be used in the development of learning media. Indicator to be achieved by students, according to basic competence of adjustment entries that students are able to understand the material of adjustment entries in service company such as accounts that require adjustment entries and record the adjustment entries in the service company. Students are expected to 78 achieve the indicator through the material contained in the learning media in the form of Accounting Uno Card Game.

2. Design Stage

At the design stage consisted of several activities include: a. Preparation of adjustment entries material At this stage, the activities were preparing materials, questions, and answers related to adjustment entries that presented in Accounting Uno Card Game learning media. The materials and questions presented in the learning media are made based on the reference book that is the coursebook used by the teacher to teach the accounting service company subject. The language used also adapted the language that students and teacher often use in learning process. The material contained in the learning media of Accounting Uno Card Games can be found in appendix 1c page 155, while for the questions contained in learning media can be seen in appendix 1d on page 160. b. Making the product’s design The initial product design of Accounting Uno Card Game was basically similar to most of Uno card generally, but there were additional types of cards such as material cards, question cards and answer cards as well as some types of cards from Uno card generally not used in Accounting Uno Card Game. The researcher made the initial product design using image processing program application.