Problem Identification Problem Limitation Problem Formulation

Based on the description above, the researcher interested in conducting research with the title “Developing Accounting Learning Media Using Macromedia Flash 8 to Improve Students’ Interest in Adjustment Journal Material for Grade X Accounting Students at SMK Negeri 1 Yogyakarta Academic Year of 20142015”.

B. Problem Identification

Based on problem background above, there are some problems to identification: 1. The ability of teacher is not optimal in used learning media. 2. Teacher only used power point as learning media. 3. Students interest is still low. 4. Students have mindset that accounting is difficult subject. 5. There is no teacher who developing Macromedia Flash 8 as accounting learning media in SMK N 1 Yogyakarta.

C. Problem Limitation

Based on the existing problems background and problem identification, the researcher conducted problem limitations to clarify the research. In the learning process there are two important elements are learning method and learning media. Researcher is only focus on learning media, because learning media as one of the method to improve students’ interest. At SMK N 1 Yogyakarta students’ interest in accounting subject still low and the teacher is not optimal in used learning media. Thus researcher will develop accounting learning media using macromedia flash 8 to improve students’ interest in adjustment journal material for grade X accounting students at SMK Negeri 1 Yogyakarta.

D. Problem Formulation

Based on problem limitation, then problem formulation in this research are: 1. How to develop accounting learning media using macromedia flash 8 to improve students’ interest in adjustment journal material for grade x accounting students at SMK Negeri 1 Yogyakarta? 2. How is the advisability of accounting learning media using macromedia flash 8 to improve students’ interest in adjustment journal material for grade x accounting students at SMK Negeri 1 Yogyakarta based on material expert, media experts, and students? 3. What is accounting learning media using macromedia flash 8 can improve students’ interest for grade x accounting students at SMK Negeri 1 Yogyakarta? E. Research Objective Based on problem formulation, then research objective in this research are: 1. Describe the developing accounting learning media using macromedia flash 8 to improve students’ interest in adjustment journal material for grade x accounting students at SMK Negeri 1 Yogyakarta. 2. Describe the advisability of accounting learning media using macromedia flash 8 to improve students’ interest in adjustment journal material for grade x accounting students at SMK Negeri 1 Yogyakarta based in material expert, media experts, and students. 3. Know accounting learning media using macromedia flash 8 can improve students’ interest for grade x accounting students at SMK Negeri 1 Yogyakarta.

F. Product Specification and Expected