Acounting Pocket Book as a Learning Media

b. The Assesment of Accounting Pocket Book

According to experts, the assessment covers these aspects: Table 1 Assessment Aspects for Learning Media According to Arsyad 2014 No Aspects Information 1 Relevance relevant to the goal of learning Relevant to the goal and the syllabus Relevant to the materials, pictures and materials, chapter title and the contents, and the students’ level of comprehension 2 Simplicity Neat, in order, and not combined with irrelevant materials, unnecessary objects, or disturbing background 3 Modern updated Out of date mode will cause students to not get the messages of the pictures. 4 Scale Relative size of an object has to appear from the picture, usual objects are able to give comparison of the size of different objects. 5 Technical qualities Good contrast, sharply focused on the focusing area and clear details, natural and realistic colors 6 Size Adequate size, suitable for big and small groups Table 2 Assessment Aspects for Learning Media According to Rayandra Asyar 2012 No Aspects Information 1 Clear and near The clarity and neatness cover layout or setting of presentation, audio, writing and picture illustration formats. Less neat media will diminish the clarity and attractiveness, so the media cannot function maximally in learning refining. 2 Clean and interesting Clean means there is no error in the texts, pictures and videos. Less clean media are not interesting, because it will diminish its attractiveness. No Aspects Information 3 Suitable with the targets Effective media for big groups are not always as effective as those for small groups or individual. There are media that are suitable for certain groups. 4 Relevant to the topic Media have to be relevant to the characteristics of the content: facts, concepts, principles, procedures or generals. In order to support the learning processes effectively, 5 Relevant with the goal of learning A good media is a media that is relevant with the instructional goal that generally refers to one of the combination of two or three aspects: cognitive, affective, and psychomotor. 6 Practical, flexible, and durable These criteria demand teachers to select available media, easily obtained or made by teachers. 7 Good in quality Media have to have good quality, for example, good visual development, pictures or photographs, have to fulfill certain technical requirements, for example, component, color, materials, and media presentation choosing. 8 Suitable size for learning environments Too big media are difficult to use in small class and can cause less conducive learning processes.

3. The Models of Learning Tool Development

a. The Model of Learning Tool Development According to Thiagarajan, Semmel, Semmel in 1974

A 4-D model is a development model that consists of 4 stages; Define, Design, Develop, and Disseminate. This model was first developed by Thiagarajan, Semmel and Semmel in 1974. In Indonesia, a 4-D model is adapted into Define, Design, Develop, and Disseminate.