Materials in this research are those of adjustment entries of service enterprises. This research was designed in two meetings. The first meeting was for
pretest to know the preliminary abilities of the students toward adjustment entries, then followed by giving them a video in the experiment class and without a video
in the control class. Furthermore, the second meeting which was also the last meeting was allocated to continue the previous learning model and after all
materials were delivered, the final test or posttest was carried out after the treatment.
5. Evaluation In the evaluation stage, comparing the results of the testing stage was
conducted. Comparing the results obtained from the material, media, accounting teacher and students was to find out the suitability assessment of the product.
Comparing the students‟ learning achievement of both experiment and control class after the treatment was also done in this stage.
F. Product Testing
Product testing is done to collect data of whether the use of media as learning media can improve the stude
nts‟ learning achievement. Product testing includes several things as follows:
1. Validation Before the product was tested to the experiment class, it was developed
and validated by the material, media, teacher and students first. 2. Subjects of the product testing
a. Experiment class testing The purpose of experiment class testing is to know the improvement of
students‟ learning achievement before and after the treatment, that is using video as accounting learning media.
b. Control class testing Control class testing
aims to find out the improvement of students‟ learning achievement before and after the treatment without using video as
accounting learning media.
G. Data Collection Techniques
The data collection techniques used in this research are: 1. Questionnaire
Questionnaire is a data collection technique done by giving a set of written questions or statements to respondents to be answered Sugiyono, 2011: 199. It
was used to collect data from the media expert, material expert, teacher and students to evaluate the developed learning materials.
2. Observation Observation is done to collect additional information regarding critics,
suggestions, comments and feedbacks from the media expert, material expert, teacher and students. It was done in the preliminary stage of this research in order
to know the teacher‟s and students‟ responds about the learning method and media used in accounting learning processes.
3. Test
Test is a series of questions or other means used to measure knowledge, intelligence, and abilities owned by an individual or group of people Suharsimi
Arikunto, 2010: 150. This technique was used to obtain data of the students‟ learning achievement before and after the learning process using and without
using video.
H. Data Collection Instruments
A research instrument is a tool that will be used to collect data, answer and solve problems regarding the research questions. Suharsimi Arikunto 2006: 149
states that an instrument is a research tool using a certain method. In addition, functionally, a research instrument is used to collect necessary data when research
is in the data collection stage in the field Sukardi, 2004: 75. The instruments used to collect data in this research were questionnaires and tests.
1. Questionnaire According to Sugiyono 2011: 142, a questionnaire is a data collection
technique done by by giving a set of written questions or statements to respondents to be answered. It was used to collect data from the media expert,
material expert, teacher and students to evaluate the developed learning materials. The suitability testing instrument of video used likert scale with 5
alternative answers Sugiyono, 2011: 93 that are very good, good, enough, less, and very less. The data needed is qualitative, so each alternative answer is given
score Very Good = 5, Good = 4, Enough = 3, Less = 2, and Very Less = 1. The research instruments used are as follows:
a. Suitability Testing Instrument for the Material Expert Questionnaires for the material expert contain the suitability of learning
media seen from material, presentation, and learning aspects. The instrument for the material expert can be seen in the following table.
Table 5. The Instrument Blueprint to Assess the Suitability of the Video by the Material Expert
No. Aspect
Indicator Item Number
1 Material
Appropriate with the purpose
1,2,3,4 Correctness
5 Comprehensible
6 Communicative
7 2
Presentation Systematic
8 3
Learning Active learning
9 Students‟ independence
10
Total 10
Source: Sungkono with modification b. Suitability Testing Instrument for the Media Expert
Questionnaires for the media expert contain the video suitability seen from the narration, visualization, music sound effect, presentation, usage, and
packaging aspects. The instrument blueprint for the media expert can be seen in the table below.
Table 6. The Instrument Blueprint to Assess the Suitability of the Video by the Media Expert
No. Aspect
Indicator Item
Number
1 Narration
Sound volume 1
Language style 2,3
Pronunciation 4
2 Visualization
Picture video clarity 5
Picture video lighting 6
Supporting illustration 7
Texts in the video 8,9
Interesting caption graphics 10
Interesting opening and closing 11
3 Music sound
effect Sound effect
12 Backsong
13 4
Presentation Systematic
14 5
Usage User friendliness
15,16,17 6
Packaging Packaging attractiveness
18 Label attractiveness
19 Information completeness
20
Total 20
Source: Sungkono with modification c. Suitability Testing Instrument for the Teacher
Questionnaires for the teacher contain the suitability of the learning media seen from material, learning, narration, visualization, music sound effect,
presentation, usage, and packaging aspects. The instrument blueprint for the teacher can be seen in the following table.
