Previous Research LITERATURE REVIEW

that cause learning are less effective. The teacher is still a center of learning in the classroom. Accounting subjects are considered as a difficult subject for some students. This makes the students feel not interested in accounting subjects and cause the students does not understand the accounting subjects. In fact accounting is a science that is very important for daily life.Teachers are required to be able to develop media that can improve and provide facilities for students to learn accounting to solve some problems. Learning media will be well designed to support students learning in the learning process. One kind of media that can be used in learning accounting is using game as a learning media. The use of the game as the learning media is one of the media that can be used in creating a student-oriented learning. Learning media using game allows students to be active in it, so hopefully accounting learning materials can be controlled and easily understood by students. One of the variations of the accounting learning media that is researcher is used called here as account spin game. Figure 7. Framework Thinking Learning process still conventio nal students attention is decreased Accoun ting is a difficult subject Developed learning media in accounting is still less Develop learning media using a game Developing educative game for accounting subjects “Account Spin Game” Testing the feasibility of account spin game Feasible Not Feasible Revision

D. Research Question

Research questions for this research are: 1. How does the development of learning media accounting in the form account spin game to support the learning on classification types of accounts for students class X accounting 4 at SMK N 1 Wonosari? 2. How the feasibility by materil expert and teacher using learning media accounting uses account spin game on classification types of accounts for students class X accounting 4 at SMK N 1 Wonosari that was developed? 3. How the feasibility by media experts and teacher uses learning media accounting used account spin game on classification types of accounts for students class X accounting 4 at SMK N 1 Wonosari that was developed? 4. How the feasibility by student using learning media accounting uses account spin game on classification types of accounts for students class X accounting 4 at SMK N 1 Wonosari that was developed? 5. How the students activity when using learning media accounting used account spin game on classification types of accounts for students class X accounting 4 at SMK N 1 Wonosari that was developed?

CHAPTER III RESEARCH METHOD

A. Research Design

The method used in this research is the development of research approach Research and Development. According to Sugiyono 2013:297 research and development is “… metode penelitian yang digunakan untuk menghasilkan produk tertntu, dan menguji keefektifan produk tersebut”. Nusa Putra 2011:67 also said that research and development that can be defined as a method of research that deliberately, systematically, aiming to seek and find, formulate, refine, develop, produce, test, the effectiveness of a particular product that is superior, new, effective, productive, and meaningful. According to Nana Syaodih 2009: 164 research and development is a process for developing a new product or enhancing the existing product, and can be responsible. The purpose of this research is to develop, validate, and test the feasibility of accounting learning media products developed.

B. Place and Time

Validation of the developed learning media is implemented in the Department of Accounting Education, Faculty of Economi, Yogyakarta State University. Feasibility of learning media testing on students is held at SMK N 1 Wonosari class x accounting 4 who are 32 students. The research begins in February and March. 46