3. Research conducted by Hakim and Haryudo 2014 with the title “Pengembangan Media Pembelajaran Interaktif animasi Flash pada standar
kompetensi memasang instalasi penerangan listrik bangunan sederhana di SMK Walisongo 2 Gempol”. Results of the study stated that students
response to learning media is excellent with an average score of 3.51 and with a percentage of 47, so it can be concluded that the instructional
media fit for use. Equations with this study is equally shape the development of research, teaching media used are also using Macromedia
Flash. Differences in study and research Hakim and Haryudo is research and this research is the subject and object of research. Materials used in
Haki and Haryudo research are installing electric lighting installation simple building. While the material used in this study is the material
adjusting entries.
C. Conceptual Framework
Starting from the problem of learning in classrooms where teachers are still using conventional learning and use of the media is still lacking, thus
making the students feel bored in class when the following accounting subjects. Attention learners during the learning to be reduced and this makes
students less interested in paying attention. Especially when the teacher explains the lecture method to the material adjusting entries. In addition,
teachers have not been utilizing technology with a maximum in the development of learning media accounting.
From some of these problems researcher is trying to find solutions to make the participants interested and enthusiastic during lessons in the
classroom. Now education is inseparable with the technology. One of them is the use of computers as a learning media. Researcher is trying to develop
computer-based learning media. Attractive appearance and different, Macromedia Flash 8 makes the
learners more interested in learning accounting, giving consideration to the accounting subjects, the feeling of joy, pleasure and feeling satisfied, and also
students participating in learning activities. In addition learners can use learning media to learn at home or in the classroom.
D. Research Paradigm
Figure 1. Chart of Research Paradigm Low interest of learners in
learning accounting.
Media are needed but the teacher has not yet developed as
a learning media.
It takes an interesting media and independent learning.
Developing learning media using Macromedia Flash 8 make students more interest to study accounting subject
E. Research Questions
Based on the description above, the research questions are: 1. How is the procedure of learning media development using the Borg and
Gall models? 2. How is the level of media advisability study developed according to media
experts? 3. How is the level of media advisability study developed by material expert?
4. How is the level of media advisability study developed by the students? 5. Is the developing accounting learning media can improve students interest
in grade X Accounting students at SMK using Macromedia Flash 8?
CHAPTER III RESEARCH METHOD
A. Research Design
This research design is research and development RD. According to Sugiyono 2013:297 research and development is
“… metode penelitian yang digunakan untuk menghasilkan produk tertentu, dan menguji keefektifan
produk tersebut”. Endang Mulyatiningsih 2011: 161 said that research and development purpose to make new product by developing process.
According to Borg and Gall 1983: 772 research and development is a process used to develop and validate educational product. This research will
produce the product. The product result in this research is accounting learning media using Macromedia Flash 8.
B. Place and Time of the Reseacrh
This research will be conduct in SMK Negeri 1 Yogyakarta at Jl. Kemetiran Kidul No 35 Yogyakarta. This research time is January
– June 2015.
C. The Stages of Development
This model adapts the research from the Borg Gall model 1983, there are :
1. Research and Information Collecting In this stage, researcher did problem identification in the class, such as:
a. The ability of teacher is not optimal in used learning media. b. Teacher only used power point as learning media.
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