DEVELOPMENT OF EDUCATIONAL COMIC "ACCOUNTING DAYS" AS

ACCOUNTING LEARNING MEDIA TO IMPROVE STUDENTS LEARNING

MOTIVATION OF CLASS XII SOCIAL SMA NEGERI 5 YOGYAKARTA ACADEMIC
YEAR OF 2017/2018
UNDERGRADUATE THESIS

By
Isfanda Devi Maharani Fijri
NIM. 14803241021

ACCOUNTING EDUCATION DEPARTMENT

FACULTY OF ECONOMICS
YOGYAKARTA STATE UNIVERSITY
 The motivation of
students toward
Accounting subject is still
low Problem Background
Almost 50% of students tend
to be busy with other activities
compared to learn accounting
book

There are some students who feel

bored and sleepy when teacher
teach accounting lessons in class

Class XII Social SMA Negeri 5 Yogyakarta requires

attractive learning media that can restore Students
Learning Motivation on Accounting subject.
 Chapter I
Show
Visual
Teaching Materials Problem Background

Non- Learning
Teaching Materials Standard Media
Language

Simple Comic as
Material Learning
Teaching Materials
Explanatio
n Media

Reading
Teaching Materials Picture
Educational
Book Comic
Chapter II
Conceptual Framework

Learning Media
that is often used in Students feel bored
One form of the The development
accounting in receiving the
Learning process is Development of development of of educational
lessons at SMA learning thus could
centered on the Accounting learning media is comic "Accounting
Negeri 5 decrease Student
teacher and the Learning Media is using comics in Days" as
Yogyakarta is the Learning
textbook needed conveying the Accounting
textbook and Motivation about
learning materials learning media
exercise given by Accounting subject
the teacher.
Chapter II
Research Paradigm
 Chapter III
Operational Definition

Research
Educational
and Accounting
Comic
Development

Motivation
Learning
 4D
Chapter III Procedure

Research
Definition Design Development Disseminate
Procedure Stage Stage Stage Stage

Curriculum Analysis Media Selection Experts’ Appraisal Validation Testing

Students Packaging,
Developmental
Characteristics Format Selection Diffusion, and
Testing
Analysis Adoption

Material Analysis Initial Design

Specifying
Instructional
Objectives
 Chapter IV
Experts’ Appraisal

Description Mean Score Category

Material expert 4.78 Strongly Feasible

Media expert 4.20 Feasible
Accounting Learning
4.04 Feasible
Practitioner
 Chapter IV
Students Respond in Developmental Testing Developmental
5.00
Testing
4.15 4.04 3.92
4.00
Rata-rata

3.00 Materi
Kebermanfaatan
Penyajian
2.00

1.00

0.00
Aspek Penilaian
Chapter IV
Validation Testing Validation Testing on Students Learning
Motivation
4.50
4.00
3.40 3.25
3.50 3.21
3.00

Rata-rata
2.50 Sebelum
2.00 Sesudah
1.50 Kelas Kontrol
1.00
0.50
0.00
Deskripsi
 Chapter V
Conclusion
◉ Development of Educational Comic “Accounting Days” was done
by using Four-D model, there are Define, Design, Develop, and
Disseminate.
◉ The experts’ appraisal of Educational Comic “Accounting Days”
conducted by material expert, media expert, and accounting
learning practitioner. These validation results showed that
Educational Comic “Accounting Days” as developed media is
feasible as accounting learning media used in financial statements
on trading company material.
◉ Educational Comic “Accounting Days” can Improve Students
Learning Motivation of Class XII Social SMA Negeri 5 Yogyakarta.
 Chapter V
Suggestion

Students, Further
Teacher, and Media
School Development
COMPLETE
VERSION
 Development
Problem Problem Problem Problem Research Product Research Assumptions
Background Identification Limitation Formulation Objectives Specification Benefits and
Limitations

CHAPTER I
INTRODUCTION
 Chapter I
Problem Background
Students

Teachers

Development of Science
and Technology Education

Interaction

Environment
 The motivation of
students toward
Accounting subject is still
low Problem Background
Almost 50% of students tend
to be busy with other activities
compared to learn accounting
book

There are some students who feel

bored and sleepy when teacher
teach accounting lessons in class

Class XII Social SMA Negeri 5 Yogyakarta requires

attractive learning media that can restore Students
Learning Motivation on Accounting subject.
 Chapter I
Show
Visual
Teaching Materials Problem Background

Non- Learning
Teaching Materials Standard Media
Language

Simple Comic as
Material Learning
Teaching Materials
Explanatio
n Media

Reading
Teaching Materials Picture
Educational
Book Comic
 Chapter I
Problem Background

Implementation of Make accounting

Financial report
accounting There is no learning more
on trading
subjects that have development of interesting and
Educational companies
been studied by educational comic can facilitate
Comic (Laporan
the students of media in SMA learners in
"Accounting Days" Keuangan pada
class XII Social Negeri understanding
Perusahaan
SMA Negeri 5 5 Yogyakarta accounting
Dagang)
Yogyakarta materials
Problem Identification

Accounting learning only focused on the textbook and exercise given by

the teacher

The learning method used in SMA Negeri 5 Yogyakarta tend to be

monotonous

Learning Media that is used by teachers in the teaching of accounting less

attractive

Students in Class XII Social prefer learning using teaching materials that
show visual, non-standard language, and simple material explanations
Problem Limitation
The Development of
Educational Comic "Accounting
days" on the financial reports on
the trading companies
material for class XII Social SMA
Negeri 5 Yogyakarta Academic
Year of 2017/2018
Testing the Feasibility of
Educational Comic "Accounting
days" on the financial reports on
the trading companies
material for class XII Social SMA
Negeri 5 Yogyakarta Academic
Year of 2017/2018
Problem Formulation

How the Development of Educational Comic "Accounting Days" as Accounting Learning

Media Class XII Social in SMA Negeri 5 Yogyakarta Academic Year of 2017/2018?

How the feasibility of Educational Comic "Accounting Days" As Accounting Learning Media
Class XII Social SMA Negeri 5 Yogyakarta Academic Year of 2017/2018?

Do the Development of Educational Comic “Accounting Days” improve Students Learning

Motivation of Class XII Social SMA Negeri 5 Yogyakarta ?
Research Objectives

Developing Educational Comic "Accounting Days" as Accounting Learning Media Class XII
Social SMA Negeri 5 Yogyakarta Academic Year of 2017/2018

Knowing the feasibility of Educational Comic "Accounting Days" As Accounting Learning

Media Class XII Social SMA Negeri 5 Yogyakarta Academic Year of 2017/2018

Knowing the improvement of Students Learning Motivation of Class XII Social SMA Negeri 5
Yogyakarta after the development of Educational Comic "Accounting Days"
Product Specification

accordance with the material financial reports on the trading

companies learned by high school students

contains the story with the theme of the daily life of an accountant
and accounting subject material which is easy to understand.

contains pictures that is interesting and colorful so students can be

motivated to learn the subjects.

capable to create accounting learning more interesting and effective

for students.
Research Benefits

Theoretical Practical

Teachers Researcher Students

 Development Assumption and
Assumptions
• An alternative reading sources that
are able to become independent
learning media for high school
students in particular grade XII Social
Studies.
• The validator has the same
understanding about the good quality
criteria of Educational Comic
"Accounting Days"
• Lecturer and reviewer as a feedback
givers have an understanding about
the good quality of Educational Comic
"Accounting Days"
Limitation
Limitation of Accounting
Media Development
• The assessment and feasibility
tests only done in one school only
• Field trials conducted only limited
to find out the feasibility of
developed media
• Used specifically for the High
School students of class XII Social
• Focus on financial reports on
trading companies material.
Theoretical Relevant Conceptual Research Research
Review Research Framework Paradigm Question

CHAPTER II
LITERATURE REVIEW
Theoretical Review

Learning Motivation Learning Media

• Definition • Definition
• Types • Function and Benefit
• Factors • Assessment Accounting Learning
• Function
• How to Improve
• Indicators

Educational Comic
Financial Reports on “Accounting Days”
Trading Companies
• Definition
• Statement of Income • As Visual Media
• Statement of Changes in Equity • Advantages and Disadvantages
• Statements of Financial Position • Elements
• Statements of Cash Flow • Function
• Assessment
Relevant Research
The research done by Huriyah on 2015 with
entitled Developing a Digital Comic as One
of Learning Media to Improve Students’
Motivation in The Introduction of Banking for
Grade X Accounting Student at SMKN 1
Bantul Academic Year of 2014/2015.
The research done by the Fidya Rizka
Anggraeni on 2016 with the title
Pengembangan Komik sebagai Media
Pembelajaran Akuntansi pada Materi Akun-
Akun Perusahaan Dagang untuk Siswa SMA
Kelas XII SMA Negeri 1 Sedayu.
The research done by Deashara Ayrien
Hayuwari on 2016 entitled Pengembangan
Media Pembelajaran Komik Foto untuk
Meningkatkan Motivasi Belajar Siswa kelas
XI Program Studi Akuntansi SMK Negeri 1
Godean Tahun Ajaran 2015/2016.
The research done by Miranda Wahyuning
Tyas, Sri Wahyuni, and Yushardi on 2015
with the title Pengembangan Bahan Ajar IPA
berupa Komik Edukasi pada Pokok Bahasan
Objek IPA dan Pengamatannya di SMP.
Conceptual Framework

Learning Media
that is often used in Students feel bored
One form of the The development
accounting in receiving the
Learning process is Development of development of of educational
lessons at SMA learning thus could
centered on the Accounting learning media is comic "Accounting
Negeri 5 decrease Student
teacher and the Learning Media is using comics in Days" as
Yogyakarta is the Learning
textbook needed conveying the Accounting
textbook and Motivation about
learning materials learning media
exercise given by Accounting subject
the teacher.
Research Paradigm
 How the Development of Educational Comic "Accounting Days" as
Research Accounting Learning Media to improve Students Learning Motivation of
class XII Social SMA Negeri 5 Yogyakarta Academic Year of 2017/2018?

Question How the feasibility of Educational Comic "Accounting Days" as Accounting

Learning Media to improve Learning Motivation of the students of class XII
Social SMA Negeri 5 Yogyakarta Academic Year of 2017/2018 based on
material experts assessment/validation?

How the feasibility of Educational Comic "Accounting Days" as Accounting

Learning Media to Improve Students Learning Motivation of class XII Social
SMA Negeri 5 Yogyakarta Academic Year of 2017/2018 based on media
experts assessment/ validation?

How the feasibility Educational Comic "Accounting Days" as Accounting

Learning Media to Improve Students Learning Motivation of Class XII Social
SMA Negeri 5 Yogyakarta Academic Year of 2017/2018 based on
assessment/validation from accounting learners?

Do Educational Comic “Accounting Days” Improve Students Learning

Motivation of Class XII Social SMA Negeri 5 Yogyakarta Academic Year of
2017/2018 ?
 Place and Subject and Data Validity and Data
Type of Operational Research Research
Time of Object of Collection Reliability of Analysis
Research Definitions Procedure Instruments
Research Research Technique Instruments Technique

CHAPTER III
RESEARCH METHOD
Type of Research
Development used to produce current products
Research and test effectiveness of the
(R&D) products

4D Models Define, Design, Develop,

Disseminate
 Place and Time of Research

SMA Negeri 5 Yogyakarta in Nyi Pembayun

Street no 39, Kotagede, Yogyakarta

◉ Preparation and Implementation Stage

January-February 2018

◉ Reporting Stage
February- April 2018
Subject and Object of Research

◉ Research Subject
 24 Students of Class XII Social 2 SMA Negeri 5 Yk
 Lecturer of Accounting Education Department
 Accounting Teacher Class XII Social SMA Negeri 5 Yk

◉ Research Object
Development of Educational Comic
"Accounting Days" as Learning Media for the
students of class XII Social SMA
 Operational Definition

Research
Educational
and Accounting
Comic
Development

Motivation
Learning
 4D
Chapter III Procedure

Research
Definition Design Development Disseminate
Procedure Stage Stage Stage Stage

Curriculum Analysis Media Selection Experts’ Appraisal Validation Testing

Students Packaging,
Developmental
Characteristics Format Selection Diffusion, and
Testing
Analysis Adoption

Material Analysis Initial Design

Specifying
Instructional
Objectives
Data Collection Technique

Questionnaire
Feasibility of Learning
Educational Comic Motivation of
“Accounting Days” Students
Research Instrument

Questionnaire
Learning
Feasibility of Educational
Motivation of
Comic “Accounting Days”
Students

Accounting
Material Media
Learning Before After
Experts Experts
Practicioners
Validity and Reliability of Instrument

Validity Instrument Reliability Instrument

Correlation Product Moment Alpha Formula
 Data Analysis Technique

Descriptive Analysis
Qualitative
Quantitative Descriptive
Descriptive

Feasibility of
Student Learning
Educational
Motivation
Comic
Questionnaire
“Accounting Days”
 CHAPTER IV
DEVELOPMENT
RESULT
 Chapter IV
Experts’ Appraisal

Description Mean Score Category

Material expert 4.78 Strongly Feasible

Media expert 4.20 Feasible
Accounting Learning
4.04 Feasible
Practitioner
 Chapter IV
Students Respond in Developmental Testing Developmental
5.00
Testing
4.15 4.04 3.92
4.00
Rata-rata

3.00 Materi
Kebermanfaatan
Penyajian
2.00

1.00

0.00
Aspek Penilaian
Chapter IV
Validation Testing Validation Testing on Students Learning
Motivation
4.50
4.00
3.40 3.25
3.50 3.21
3.00

Rata-rata
2.50 Sebelum
2.00 Sesudah
1.50 Kelas Kontrol
1.00
0.50
0.00
Deskripsi
 CHAPTER V
CONCLUSION AND
SUGGESTION
 Chapter V
Conclusion
◉ Development of Educational Comic “Accounting Days” was done
by using Four-D model, there are Define, Design, Develop, and
Disseminate.
◉ The experts’ appraisal of Educational Comic “Accounting Days”
conducted by material expert, media expert, and accounting
learning practitioner. These validation results showed that
Educational Comic “Accounting Days” as developed media is
feasible as accounting learning media used in financial statements
on trading company material.
◉ Educational Comic “Accounting Days” can Improve Students
Learning Motivation of Class XII Social SMA Negeri 5 Yogyakarta.
 Chapter V
Suggestion

Students, Further
Teacher, and Media
School Development
Thanks for Your
Attention