Research Subjects RESEARCH METHOD
Materials, questions, and answers of adjustment entries of service enterprises in this learning media were taken and adapted from various references.
3. Development a. Producing a product: video as learning media
In this stage, the video was created as the determined format, such as: 1 Producing video and audio, presentation, animation, graphics, music,
narration, and supporting instruments were made. 2 Programming the materials, this stage is a compilation stage of the
developed materials including the application of the product. 3 Preparing supporting components
b. Validation by the material and media experts Validation was done by the material and media expert. The results were
suggestions, comments and feedbacks that later can be used as a guideline to analyze and revise the developed learning media and try out the product to
students. c. Validation by the accounting teacher
Validation was done by the Accounting teacher of grade XI IPS of SMA N 1 Karangdowo. The results were suggestions, comments and feedbacks that
later can be used a guideline to analyze and revise the developed learning media and try out the product in the experiment class.
d. Validation by the students It was done by some students of grade XI IPS of SMA N 1 Karangdowo.
The results were suggestions, comments and feedbacks that later can be used a
guideline to analyze and revise the developed learning media and try out the product in the experiment class.
4. Implementation In this stage, the product was tested to the experiment and control classes
to identify the improvement of students‟ learning achievement before and after using the product through pre and posttests.
Quasi experimental design with pretest-posttest nonequivalent control group with 2 classes as the experiment and control classes consists of two stages
as follows: This implementation stage will be tested to the experiment and control
class to find out the improvement of the students‟ achievement
Design E
01 x
02 K
03 x
04 Explanation:
E = experiment class
K = control class
01 and 03 = pretest
02 and 04 = posttest
Arikunto, 2006: 86 Therefore, the research design goes as follows:
Table 4. The Research Design of Pretest-Posttest
Class Pretest
Treatment Posttest
KE KK
K-1 K-1
Video -
K-2 K-2
Explanation: KE
= experiment class KK
= control class K-1
= pretest K-2
= posttest
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.