F. Discussion
1. Development of Educational Games Tax Detective
This research Procedure was adapting the ADDIE development model, namely the development of the model that consists of five phases that include
analysis, design, development, implementation, and evaluation. ADDIE model was developed by Dick and Carry 1996 to design a learning system
Endang Mulyatiningsih, 2013:200. The development of Educational Games Tax Detective could increase motivation, starting from an analysis of the
needs of the students. The observation was done at a time when researchers carried out a practice field experience PPL in August-September. From the
observations, it was known that the teachers were still using modules or package book to teach tax material. Students were less enthusiastic in
following the instruction. They argued that the study was very boring because of the absence of the interesting and varied media learning.
After learning problems encountered, researcher conducted a consultation with the teachers concerned about basic competence to be used as
material an Educational Game Tax Detective. The making of Educational Games Tax Detective was referred to the applicable curricula in school,
namely the curriculum of unit level education KTSP as the supporting media
learning.
Researcher designed an Educational Game Tax Detective began from making storyboards, contentmaterial, the collection of symbols and creation
of interface that consists of a home page, profile menu, material menu, game menu and exit. In the creation of the media, researcher was assisted by a
developer using software; adobe flash CS5. Research instrument used in the media development was questionnaire of feasibility and students learning
motivation questionnaire. Feasibility questionnaire was for media experts, accounting practitioners and materials expert; and consisted of display
aspects, aspects of programming, and learning design, while the aspects of eligibility for students consists of aspects of appearance, programming, and
instructional design. To test the feasibility of media in students, researchers conducted trials with 3 stages, i.e. one to one trial, small group trial, field
trials. Motivation questionnaire used by researchers conduct the assessment
was using indicator measurement of motivation from Hamzah B. Uno 2012:23 and conducted trials first to Class XI AK SMK Bhakti Karya 1
Magelang to know whether the questionnaire grains to be used was valid and
invalid.
The next step was to find out the feasibility of the media was through validation by experts. The validator on this research were a lecturer of the
Department of Accounting Education as an material expert, a lecturer at the Department of electronics Education as a Media expert, and a practitioner of
accounting in SMK Bhakti Karya 1 Magelang. Educational Game Tax Detective that had been already tested on the subject in the field was the result
of a revision from the validator so then retrieved the Educational Games Tax Detective media that deserve to be tested.
Educational Game Tax Detective was implemented on grade XI AK SMK Bhakti Karya 1 Magelang. Field trying conducted at 26 students. For
one to one trials, the number of the subject of research was 3 students with different academic capabilities. Small group trials was 10 students with
different academic abilities and field trying with a total of 26 students of the subject. Students were looked very enthusiastic when the learning process was
about to be conducted. They felt very excited and curious to try working on existing exercises in Educational Game Tax Detective.
The main objective of the Educational Game Tax Detective media development was to improve the learning motivation of students. Researchers
knew the increase in student motivation by using questionnaire before and after using Educational Game Tax Detective media. Researchers performed
calculations against the results of the questionnaire of motivation through interpreting each indicator be associated with the results of the media
eligibility assessment of the student on field trials.
2. Feasibility of Educational Games Tax Detective
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