Population and Sample RESEARCH METHOD

4. Respondents will chose “STS’’ if they think that their answers are in the percentage points of 0-25 Here are the details of the instrument ’s framework of each variable: 1. Moving Class Implementation Variables of Moving Class Implementation were described into four indicators that later developed into 15 points question. Table 3. Instruments grating on Moving Class Implementation Variable Indicators Item Number Total Moving Class Implementation The s tudents’ movement 1,2,3,4,5,6 6 The effectiveness and efficiency of time 7,8,9,10,11 5 The interaction among students 12,13, 3 The interaction of students with the teachers 14,15 2 Total 15 Source: Vovy Septia Rukmala 2011:46 2. Accounting Classrooms Facilities Variables of Accounting Classrooms Facilities were described into three indicators that later developed into 15 points question. Table 4. Instruments grating on Accounting Classrooms Facilities Variable Indicators Item Number Total Accounting Classrooms Facilities The availability of the classrooms facilities 1,2,3,4,5 5 The condition of the classrooms facilities 6,7,8,9,10 5 The utilization of the classrooms facilities 11,12,13,14, 15 5 Total 15 Source: Dian Susnandini 2013:51 3. Students’ Learning Motivation in Accounting Learning Variables of Students’ Learning Motivation were described into five indicators that later developed into 20 points question. Table 5. Instrumen ts grating on Students’ Learning Motivation in Accounting Learning Variable Indicators Item Number Total Students’ Learning Motivation The desire to explore the accounting material 1,2,3,4,5 5 The urge and the need to learn 6,7,8,9,10 5 The expectations and aspirations of the future 11,12 2 The desire for achievement 13,14,15,16 4 The appreciation in learning 17,18,19,20 4 Total 20 Source: Vovy Septia Rukmala 2011:47 Note: is for negative statements

G. Instruments Testing

The instruments testing is used to know the validity and reliability of the instrument to be used. Validity and reliability of the instrument can be determined by instrument testing first. The instrument testing was conducted on the grade XII IPS SMA Negeri 1 Cilacap which have the same characteristics with grade XI IPS SMA Negeri 1 Cilacap. The similarity of characteristics is both of the grade are implementing the moving class system with the same facilities on the accounting learning.