Research Question LITERATURE REVIEW

6. Small group trial The purpose of small group trial is to determine the succes of the new product in meeting goals. Another purpose is to collect information which can be used to fortify the product before the final dissemination. At the first trial, the product will be intoduced to 8 students and divided into 2 groups. The field testing will be conducted in a class where the students can play together in a group. The field testing steps as follows: a. Accounting studies as appropriate by the teacher. b. Researcher represent the product and explains how to use the media. c. Students tries to use that product. d. After the trial ends, the researcher shares the questionnaires to the students as the next revision of media. e. Analysis of the first trial result. 7. The small group trial completing The results of the first trial is used as a evaluation source in the main product revision for the second time. After the product rapeired, then ready to be tested at the second trial in a large scoop. 8. Operational field trial This stage has the same steps with the first trial, but the second trial will be conducted on a large scoop in twenty four students in class X accounting 4 class and the researcher shares the questionnaires to the students as the next revision of account spin game. 9. The final product completing The completion of the final product will be done if there are errors or shortage in the account spin game from students. At this stage, the revision is based on the result of the evaluation from the second trial. 10. Final product assessing After doing three times revision, this product is ready to be used as a learning media.

E. Operational Definition Research Variable

a. Learning Media Learning media is a tool that can be a game to improve student learning activities and to stimulate thoughts, feelings, concerns and interests as well as the students attention in a way that learning process occurs. b. Classification types of account In accounting, accounts are classified into five types, namely assets, debts, capital, income, and expenses. Account assets are divided into 2 part, that are current assets and fixed assets. Debt account is divided into two, namely the long-term debt and short-term debt. Account revenue is divided into two part, namely revenues in the business and non-trade income. Expense accounts are also divided into