class X accounting 4 class and the researcher shares the questionnaires to the students as the next revision of account spin game.
9. The final product completing The completion of the final product will be done if there are
errors or shortage in the account spin game from students. At this stage, the revision is based on the result of the evaluation from the
second trial. 10. Final product assessing
After doing three times revision, this product is ready to be used as a learning media.
E. Operational Definition Research Variable
a. Learning Media Learning media is a tool that can be a game to improve student
learning activities and to stimulate thoughts, feelings, concerns and interests as well as the students attention in a way that learning process
occurs. b. Classification types of account
In accounting, accounts are classified into five types, namely assets, debts, capital, income, and expenses. Account assets are divided
into 2 part, that are current assets and fixed assets. Debt account is divided into two, namely the long-term debt and short-term debt.
Account revenue is divided into two part, namely revenues in the business and non-trade income. Expense accounts are also divided into
two part, namely the expense in business operations and external business operation.
c. Account Spin Game Account spin game is a learning tool in the form of a game that is
inspired by uno spin game. Account spin game facilitate students in learning competencies account classification and it will be easier for
students to memorize the types of accounts in accounting.
F. Validation and Testing
1. Design validation The research development of learning media accounting in the
form of account spin game uses the descriptive product design validation. The assessment of the media products developed will be
conducted in several stages by means of several questionnaires. The first product account spin game is submitted to the accounting
material experts for validation and is producing an account spin game first revision. The results of the first revision then submitted to a
learning media expert in order to obtain a second revision it is account spin game. Account spin game is revised and then is tested on students
of SMK N 1 Wonosari class X Accounting. From the validation phase obtained of qualitative data. These data are analyzed to obtain
information about the limitations of account spin game for further revision until the account spin game containing material classification
types of account is used as a learning media accounting.
