value before using accounting learning media. And then there were increases between value before using accounting learning media and
value after using accounting learning media. 8. Advantages of Increases students interest
a. The learning activities be more enjoyable and fun. b. The learning process is not boring.
c. Students mote participate in learning process. d. Students prefer accounting subject especially in adjustment journal
material. e. Students more concentration in following the lesson.
D. Discussion of Research Results
The objectives of this research are to describe the developing accounting lear
ning media using macromedia flash 8 to improve students’ interest in adjustment journal material for grade x accounting students at SMK Negeri 1
Yogyakarta, 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 on material expert, media experts, and students, and know accounting
learning media using macr omedia flash 8 can improve students’ interest for
grade x accounting students at SMK Negeri 1 Yogyakarta. The research involved grade X accounting students SMK Negeri 1 Yogyakarta as subject
and respondents to preliminary field testing and main field testing. There 7
students as preliminary field testing respondents in X accounting 2 class. There 30 students as main field testing respondents in X accounting 1 class.
Developing accounting learning media using macromedia flash 8 consists of basic competence 11.1 Record of Adjustment Journal had been finished in
8 stages of development such as Research and Information Collecting, Planning, Developing Preliminary Form of Product, Preliminary Field
Testing, Main product revising, main field testing, operational product revising, and Disseminating and Implementing. Validation and evaluation
result is done by two media experts and a material expert. This product has passed some revision and also this product is appropriate to be use as learning
media. Accordingto the result by two media experts, advisability score is 3,60.
So this accounting learning media using macromedia flash 8 is advisability to be used for students as a learning media in adjustment journal material.
Beside that, according to the material expert, advisability score is 4,74. It means that this accounting learning media is very advisability to be used for
students. Based on the preliminary field testing, this accounting learning media gets the score about 4,03 so this accounting learning media is
advisability to be used. Beside that, based on this research, this accounting learning media is also advisability to use in adjustment journal material for
students in class X SMK. In main field testing, it score is about 4,13. The research result is relevan with research conducted by Atika Nur
Fitriani in 2013 with the title “The Development of Accounting Learning
Media Using Macromedia Flash for Second Grade Students of SMAN 5 Yogyakarta
”. The result showed that the development of learning media using macromdia flash is advisability as accounting learning media. The
advisability of accounting learning media based on material expert, media experts and students.
Based on questionnaire students in SMK N I Yogyakarta as subject testing, they are so interesting to use this learning media, the appropriate
language used will help them to understand the material easier. Students also feel fun and it makes less bored in the class because this learning media is
interested. This accounting learning media also makes students more interested in adjustment journal material than before.
Students’ interest is increased, before students using macromedia flash 8 as accounting learning media, the average score of interest is 73.26. Then
after the students using macromedia flash 8 as accounting learning media, the average score of interest has increased to 86.56. Its percentage is about
13.30 difference between before and after hold the research. Beside that, the
students’ interest prove result of paired samples test showed that test of average difference between value before using accounting learning media and
value after using accounting learning media. Test result is t value -6.166 with significance 2 tailed 0,000. Based on test showed that, there were different
between value before using accounting learning media and value after using accounting learning media. T value is negative so it can be concluded value
after using accounting learning media better than value before using
accounting learning media. And then there were increases between value before using accounting learning media and value after using accounting
learning media. The research result is accounting learning media using macromedia flash
8 can improve students’ interest for grade x accounting students at SMK
Negeri 1 Yogyakarta. According Hamalik 1986 in the Azhar Arsyad 2011:
15-16 argues that the using of learning media in learning process can arouse new desires and interests, generate motivation and stimulation of learning
activities, and even bring the psychological effects on students. The use of learning media at the stage of learning orientation will greatly assist the
effectiveness of the learning process and the delivery of messages and content
. Furthermore, Ibrahim 1962 in Azhar Arsyad 2011: 16 explains that bring learning media and evoke a sense of happy and excited for the
students and renew their spirit, helped solidify the knowledge in the minds of the students as well turn the lesson.
E. Research Limitation
