Definitions of Accounting Functions and Objectives of Accounting Learning in Vocational High

b. Media Position in Learning

Figure 1. Media position in Learning System Daryanto, 2010: 7 Learning process is communication process take place in a system. Learning media have an important position in learning system. Media as a communication tools between communicator to communicant, so media is a distributor learning information or learning message. Without media, communication will not occur and learning process as a communication process will not held optimally.

c. Functions and Benefits of Learning Media

Learning media according to Levie Lentz 1982 in Arsyad 2011: 16-17, as follows: SOURCE EXPERIENCE EXPERIENCE SOURCE MEDIA IDE A CODING CODE INTER- PRETA- TION UNDERSTAND DISTURBANCE FEEDBACK 1 Attention functions Media can direct students’s attention to concentrate on subject content relating to visual meaning that displayed or accompanying subject material text. 2 Affective functions This function can be viewed on level of students’s enjoyment when studying text with an image. 3 Cognitive functions This function expressing that visual symbol or image can facilitate objectives achievement to understanding and remembering information or message contained in the image. 4 Compensatory functions This function gives a context for understanding text to help weak students in reading and organize information to recall. While the benefits of media according to Arsyad 2011: 26-27 are as follows: learning media is to clarify the presentation of messages and information so it can facilitate and improve learning process and learning results; learning media improving and directing studentss attention so it can improving learning motivation, students ’s interaction with their environment, and students ’s learning independence based on their abilities and interests; learning media can solve the limitations such as: the senses, space, and time; learning media give experience for students and allow direct interaction with teachers, community, and environment.