COVER PAGE

DEVELOPMENT OF EDUCATIONAL COMIC "ACCOUNTING DAYS" AS

ACCOUNTING LEARNING MEDIA TO IMPROVE MOTIVATION
LEARNING OF STUDENTS OF CLASS XII SOCIAL STUDIES
SMA NEGERI 5 YOGYAKARTA ACADEMIC YEAR OF
2017/2018

UNDERGRADUATE THESIS PROPOSAL

This undergraduate thesis is submitted in partial fulfillment of the requirements

to obtain the degree of Bachelor of Education in Faculty of Economics
Yogyakarta State University

By:
ISFANDA DEVI MAHARANI FIJRI
14803241021

ACCOUNTING EDUCATION STUDY PROGRAM

ACCOUNTING EDUCATION DEPARTMENT
FACULTY OF ECONOMICS
YOGYAKARTA STATE UNIVERSITY
2017

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 TABLE OF CONTENTS

COVER PAGE ......................................................................................................................... i

TABLE OF CONTENTS ....................................................................................................... ii
THE LIST OF THE TABLE .................................................................................................iv
THE LIST OF ATTACHMENTS ......................................................................................... v
CHAPTER I INTRODUCTION ........................................................................................... 1
A. Problem Background .................................................................................................... 1
B. Problem Identification................................................................................................... 3
C. Problem Limitation ....................................................................................................... 3
D. Problem Formulation .................................................................................................... 4
E. Research Objectives ...................................................................................................... 4
F. Product Specifications................................................................................................... 4
G. Research Benefits.......................................................................................................... 5
H. Development Assumptions and Limitations ................................................................. 6
CHAPTER II LITERATURE REVIEW .............................................................................. 7
A. Theoretical Review ....................................................................................................... 7
1. Learning Motivation ................................................................................................. 7
2. Learning Media ......................................................................................................... 7
3. Accounting Learning ................................................................................................ 7
4. Financial Reporting on Trading Companies ............................................................. 7
5. Educational Comic "Accounting Days" .................................................................... 7
C. Thinking Framework .................................................................................................... 9
D. Research Paradigm...................................................................................................... 11
E. Research Questions ..................................................................................................... 11
CHAPTER III RESEARCH METHODOLOGY .............................................................. 12
A. The Type of Research ................................................................................................. 12
B. Place and Time of Research ........................................................................................ 12
C. Subject and Object of Research .................................................................................. 12
D. Operational Definitions ............................................................................................... 12

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 E. Research Procedures ................................................................................................... 13
F. Data Collection Technique.......................................................................................... 16
G. Research instrument .................................................................................................... 16
H. Validity and Reliability of Instruments ....................................................................... 19
I. Data Analysis Techniques ........................................................................................... 21
REFERENCES ...................................................................................................................... 26
Attachments ........................................................................................................................... 29

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 THE LIST OF THE TABLE

The Table 1. The Grill Motivation Learning of Students Instrument ..................................... 17

The Table 2. The grilles to Validation Sheet Material Experts............................................... 17
The Table 3. The grilles Validation Sheet for Media Experts ................................................ 18
The Table 4. The Grilles Validation Sheet for Accounting Learning Practitioners ................ 19
The Table 5. The Guidelines giving a Score ........................................................................... 22
The Table 6. The Ideal assessment criteria ............................................................................. 22
The Table 7. The Guidelines giving a Score ........................................................................... 23
The Table 8. A reference Ideal Assessment ............................................................................ 24

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 THE LIST OF ATTACHMENTS

Attachments 1.Questionnaires Learning Motivation of Students ........................................... 30

Attachments 2.Validation sheet for Material Experts ............................................................. 34
Attachments 3.Validation sheet for Media Experts ................................................................ 37
Attachments 4. Validation sheet for Accounting Learning Practitioners................................ 40

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 CHAPTER I INTRODUCTION

A. Problem Background
The development of science and technology that exponential would give
impact on various areas of life, such as, in the field of education. Therefore,
the improvement in the implementation of education is needed to support the
development of science technology. One of them is the improvement in the
implementation of education in the school which had a great contribution to
someone's academic skill. The development of technology in the world of
education has an impact on the learning process including student motivation
to participate in the learning process at school.
One indicator of educational success is the formation of individuals who
are skilled and independently through the learning process. The success of
learning itself can be seen from individual behavior change towards better.
Accounting is one of the parts of the branches of the social studies which
is unique because it contained the art in a financial recording. Accounting is
often perceived as something difficult, complicated and boring for students. the
Negative assumption to this accounting one of them is caused by the improper
use of the media in the process of teaching and learning. It is undeniable that
students' negative assumption can affect the motivation of students in
accounting subject, outside as well as inside the hours of the teaching and
learning.
The problem that often appears in accounting learning is learning which
focuses on the textbook and exercise questions given by the teacher.
Furthermore, in presenting accounting materials, teachers also often use
lectures method that caused the students feel bored which impact on the
decreasing of student motivation to learn accounting subject. Another cause is
the teachers who are less able to take advantage of the media which is already
available so that the teaching and learning activities will be centered on teachers
and communication occurs only in one direction only. According to Sardiman
(2011:75), Learning Motivation can be described as a whole drive power within
students that cause learning activities that create continuity of the learning
activities and provide direction on learning activities, so the purpose of learning
required by the subject of the learning can be achieved.
Based on the observations made in class XII Social Studies SMA Negeri
5 Yogyakarta, showed that the motivation of students toward accounting

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subject is still low. This can be seen from the behaviour of the students when
the teachers of accounting begin the lesson in the class. Almost 50% of students
tend to be busy with other activities compared to learn accounting book when
accounting lessons. In addition, there are some students who feel bored and
sleepy when teacher teach about the material of accounting lessons in class.
This is caused by the learning media accounting less attractive and learning
methods used by teachers who are less creative. Therefore, Class XII Social
Studies SMA Negeri 5 Yogyakarta requires learning media that attractive can
restore Accounting Learning Motivation of students.
Learning Media is a message carrying technology that can be used by
teachers for learning purposes. Learning media is a physical means to deliver
the subjects (Rusman, 2012:170). The Use of appropriate learning media on
learning process can cultivate student motivation to learn more about the
lessons that have been taught.
Nowadays, media has been developed into various kinds which can
generally be classified as visual media, audio media, and audiovisual media. In
the process of learning naturally, students more often use the senses of sight
(eyes) in receiving the material that is taught. One of learning media that can
be used is comic.
The comic is a media that convey the story with visualization or
illustration. The picture on the comic had a function to describe the story so that
the reader is easier to understand the story that is conveyed by the author. The
comic liked by the teenagers and children because in comics a story dominated
by a picture of the prominent that entertains them. One of the developments in
learning media comics is comics education. Comics education is one of the
types of comics that have the contents of the story of education and information
related to the subject of the lessons it conveys so that matches used to learning
media.
The choice of the development of this educational comic media aims to
increase the learning motivation of the student. The use of educational comic is
expected to raise the desire and renewed interest in students because there are
often students who are more interested in reading comics rather than reading
textbooks. The development of educational comic as learning media is expected
to facilitate the students to more understand the lessons of accounting, and can
reduce the strains of students on learning media accounting which is less variety
and supports students to study independently.

2
 A good media must meet the requirements both in terms of the
appearance, contents, the ease of use and the ability to make the students
become easier to understand the concept of material and have more motivation
in learning. Therefore, in the development of learning media educational comic
"Accounting Days" is using the implementation of accounting subjects that have
been studied by the students of class XII Social Studies SMA Negeri 5
Yogyakarta, the materials used as the basis of an educational comic story
"Accounting Days" this is the financial report on trading companies which is
adjusted with the syllabus used in SMA Negeri 5 Yogyakarta. In addition, the
development of learning media educational comic is selected because there has
been no the development of educational comic media at SMA Negeri 5
Yogyakarta. The existence of this research is expected to produce an
educational comic that can make learning accounting more interesting and fun
and can make it easier to learners in understanding the material accounting so
that is able to motivate the students to learn better in class and independently.
B. Problem Identification
Based on the background of the problem, it can be identified some problems
related to the use of learning media accounting at SMA Negeri 5 Yogyakarta,
as follows:
1. Accounting learning only focused on the textbook and exercise
questions given by the teacher.
2. The learning method used in SMA Negeri 5 Yogyakarta tend to be
monotonous, so that the students quickly bored which impact on the
declining student motivation in learning accounting subject.
3. Learning Media that is used by teachers in the teaching of accounting
less variety
4. Accounting is often perceived as something difficult, complicated and
boring for students.
5. Teachers less utilizing the existing learning media so that learning
activities only centered on teachers.
C. Problem Limitation
Based on the background and the identification of the problem
presented, one of the problems in teaching Accounting at SMA Negeri 5
Yogyakarta is still low learning motivation of students whether caused by
internal and external factors. Therefore, researchers restrict the scope
of research on the development and testing the feasibility of learning media in

3
 the form of Educational Comic "Accounting days" on the matter of financial
reports on the trading companies for grade XII Social Studies SMA Negeri 5
Yogyakarta Academic Year of 2017/2018.
D. Problem Formulation
Based on the background can be arranged the formulation of problems as
follows :
1. How the Development of Educational Comic "Accounting Days" as
Learning Media Accounting grade XII Social Studies at SMA Negeri 5
Yogyakarta Academic Year of 2017/2018?
2. How the feasibility of Educational Comic "Accounting Days" As
Learning Media Accounting grade XII Social Studies SMA Negeri 5
Yogyakarta Academic Year of 2017/2018?
3. How to increase Learning Motivation Of Students Class XII Social
Studies SMA Negeri 5 Yogyakarta after the development of
Educational Comic "Accounting Days"?
E. Research Objectives
Based on the formulation of the problems that have been noted above, this
research aims to:
1. Developing Educational Comic "Accounting Days" as Accounting
Learning Media grade XII Social Studies SMA Negeri 5 Yogyakarta
Academic Year of 2017/2018.
2. Knowing the feasibility of Educational Comic "Accounting Days" As
Accounting Learning Media grade XII Social Studies SMA Negeri 5
Yogyakarta Academic Year of 2017/2018.
3. Knowing the increase in Learning Motivation Of The Students Class
XII Social Studies SMA Negeri 5 Yogyakarta after the development of
Educational Comic "Accounting Days"
F. Product Specifications
Product specifications are expected from this development research is as
follows:
1. Educational Comic "Accounting Days" in accordance with the
material financial reports on the trading companies learned by high
school students

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 2. Educational Comic "Accounting Days" contains the story with the
theme of the daily life of an accountant and have the narrative which is
easy to understand.
3. Educational Comic "Accounting Days" contains cartoon pictures that
are interesting and colorful so students can be motivated to learn the
subjects.
4. Educational Comic "Accounting Days" capable to create accounting
learning more interesting and effective for students.
G. Research Benefits
1. Theoretical Benefits
Theoretically, research development of educational comic "Accounting Days"
is useful to:
a. Add references to research the development of Accounting learning
media
b. Contribute in the education field, especially on the development of
accounting learning media.
2. Practical Benefits
a. For Teachers
1) Add teachers insight about media development for accounting learning
2) As learning media for the teachers to teach accounting material
3) Motivating teachers to develop an attractive, creative and innovative
accounting learning media.
b. For Students
1) Make it easier for students to learn accounting subject on the financial
reports on trading companies material
2) Facilitates students in the process of independent learning outside the
classroom, because the educational comic "Accounting Days" is easily
stored and used
3) Give an insight to the students that there are various kinds of attractive
learning resources
4) Add accounting learning resource reference for students.
c. For Researchers
1) Give the real experience of the implementation of accounting learning
media development in the form of comics
2) Equip researchers in the future to develop creative and innovative
accounting learning media.

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H. Development Assumptions and Limitations
1. Development Assumptions
Development research assumptions in this accounting media are:
a. Educational Comic "Accounting Days" with a material financial report on
trading companies compiled by researchers is alternative reading sources
that are able to become independent learning media for high school
students in particular grade XII Social Studies.
b. The validator has the same understanding about the good quality criteria
of Educational Comic "Accounting Days"
c. Lecturer and reviewer as a feedback givers have an understanding of the
good quality of Educational Comic "Accounting Days"
2. Development Limitations
Accounting media development research done is restricted to the following:
a. The assessment and feasibility tests of Educational Comic "Accounting
Days" for High School students is only done in one school only
b. Field trials conducted only limited find out the feasibility of developed
media
c. Educational Comic "Accounting Days" is used specifically for the High
School students of class XII Social Studies
d. Educational Comic "Accounting Days" only focus on financial reports on
trading companies material.

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 CHAPTER II LITERATURE REVIEW

A. Theoretical Review
1. Learning Motivation
a. Definition of Learning Motivation
b. Types of motivation
c. Factors that affect the Learning Motivation
d. Function of motivation in learning
e. How to increase Learning Motivation for learners
f. Indicators of Learning Motivation
2. Learning Media
a. Definition of Learning Media
b. The Function and Benefits of Learning Media
c. Learning Media Assessment
3. Accounting Learning
4. Financial Reporting on Trading Companies
a. Income Statement
b. Owner’s Equity Statement
c. Balance Sheet
d. Cash Flow Statement
5. Educational Comic "Accounting Days"
a. Definition of Educational Comic
b. Educational comic as a visual media
c. The advantages and disadvantages of Educational Comic
d. Elements of Educational Comic
e. Function of Educational Comic as Learning Media
f. Educational Comic "Accounting Days"
g. Assessment of Educational Comic

B. Relevant Research
Some research related to this research are as follows :
1. The research was 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 results of

7
 this research showed that digital comic learning media is worthy to be
used. Assessment scores by material experts are 4.19 which include in
the worth category. Valuation score which done by media expert is 4.2
include in a feasible category, and the response of the students is 4.04
including in the worth category. In the field tests, digital comic
successfully increased the motivation of students from 3,9 to 4.44. Thus
the digital comic learning media worthy to be used in the introduction
of banking learning in class X at SMK. Common research done by
Huriyah with this research is the use of comics as a learning media.
While the difference lies in the research object, subject research, and
used the material.
2. The research done by Deashara Ayrien Hayuwari in 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 results of this research showed
that the feasibility of learning media comics photos based on the results
of the assessment: 1) Material experts that obtained an average of 3.8
including in worth category. 2) media experts obtained an average of
3.37 include in a very worthy category. 3) Learning accounting
practitioners (teachers) obtained an average of 3.3 include in a very
worthy category. The implementation of learning media comics,
students looked very enthusiastic, there is no chat about learning using
media comics photos. Learning Media comics photos can increase the
learning motivation of the students of Accounting class XI 2 SMK
Negeri 1 Godean of 0.42 included in a medium category. Similarity
research done by Deashara is the use of learning media comics to
increase learning motivation. The difference between this research with
the research done by Deashara located on the object that is examined
and the subject of the research.
3. The research was done by the Fidya Rizka Anggraeni in 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 results of this research showed that: 1)
media comics accounting has been developed through the procedures
develop 4D, Define, Design, ·Develop, Disseminate. 2) feasibility study
by material experts with the average score 4.88 include in a very worthy
category. Feasibility assessment by media experts with an average of

8
 4.8 scores included in a very worthy category. The feasibility
assessment of accounting teachers with an average of 4.4 scores
includes in a very worthy category. 3) grade XII Social Studies SMA
Negeri 1 Sedayu shows a positive response of the accounting comic
media. This is shown by the data obtained the average 4.3 score
included in a very worthy category. Thus the comics accounting
developed very worthy to be used as an accounting learning media. The
similarity between research done by Fidya and this research is the use
of comics as a learning media. While the difference between this
research and the research done by the Fidya located on the research
object, subject research, and the material used.
4. The research was done by Miranda Wahyuning Tyas, Sri Wahyuni, and
Yushardi in 2015 with the title Pengembangan Bahan Ajar IPA berupa
Komik Edukasi pada Pokok Bahasan Objek IPA dan Pengamatannya di
SMP. The results of this research showed that the learning materials
science-based educational comic logically categorized as valid,
motivation learning of students after using teaching materials are
categorized as motivated and learning in line with the students are
categorized as valid. Similarities this research and research are done by
Miranda Sri, and Yushardi located on the use of comics as a learning
media. While the difference lies on the subject of research as well as the
materials used in the educational comic.
C. Thinking Framework
Learning is a process of communication between learners, teacher and
teaching materials. Communication will not work if there are no means of
delivering a message or the media used as learning. Learning Media is a tool
used to convey the message of learning. The Use of appropriate learning
media on learning process can cultivate student motivation to learn more about
the lessons that have been taught. Learning Media that is often used in
accounting lessons at SMA Negeri 5 Yogyakarta is the textbook and exercise
questions given by the teacher. This causes the learning process is still
centered on the teacher and the textbook as the only learning media to obtain
the learning materials. It causes students feel bored in receiving the learning
thus could decrease of Student Learning Motivation about Accounting.
The technology development nowadays is currently supporting the
development of learning media that can be used in the lessons in class. One

9
form of the development of learning media is using comics in conveying the
learning materials. The use of comics as learning media can improve the
quality of learning because comic able to stimulate the students to pay
attention to the material and make it easier for students to understand the
meaning or the message which delivered in learning. So the use of comics as
a learning media are able to increase the motivation of students in the study of
learning materials.
The development of educational comic "Accounting Days" as learning
media has a meaning to meet the needs of learning resources on the subjects
of accounting financial reports on trading companies materials learned in high
school classes XII. This development using qualitative approach and
development research method that includes the definition phase, design,
development stage and disseminate stages.
The development of educational comic "Accounting Days" using 4D
model There are four steps in development research 4D, namely Define,
Design, ·Develop, and Disseminate. Feasibility test of products that will be
known in this research is done through some process that is making
Educational Comic products "Accounting Days", then validated by media
experts and material experts and then tested to students.
The purpose of validation is to obtain the corrections and advice about
the product that has been developed. field trials aimed to know the feasibility
of products that developed.

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D. Research Paradigm

Figure 1. Research Paradigm

E. Research Questions
Based on the thinking framework that has been described previously, then
in this research will be asked questions as follows:
1. How the Development of Educational Comic "Accounting Days" as
Accounting Learning Media to improve Learning Motivation of students
of class XII Social Studies SMA Negeri 5 Yogyakarta Academic Year of
2017/2018?
2. How the feasibility of Educational Comic "Accounting Days" as
Accounting Learning Media to improve Learning Motivation of the
students of class XII Social Studies SMA Negeri 5 Yogyakarta Academic
Year of 2017/2018 based on material experts assessment/validation?
3. How feasibility of Educational Comic "Accounting Days" as Accounting
Learning Media to Improve Learning Motivation of Students of class XII
Social Studies SMA Negeri 5 Yogyakarta Academic Year of 2017/2018
based on media experts assessment/ validation?
4. How feasibility Educational Comic "Accounting Days" as Accounting
Learning Media to Improve Learning Motivation of Students of Class XII
Social Studies SMA Negeri 5 Yogyakarta Academic Year of 2017/2018
based on assessment/validation from accounting learners?

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 CHAPTER III RESEARCH METHODOLOGY

A. The Type of Research

This research is a development research (Research and Development)
type. Sugiyono (2014:297) stated that the research and development is a
research method used to produce current products and test effectiveness of the
products.
The development of Educational Comic "Accounting Days" as Learning
Media using a 4D model developed by Thiagarajan and Semmel in
Mulyatiningsih (2012:179-183). There are four steps in this 4D development
research there are Define, Design, Develop, and Disseminate. Research and
development methods used to develop and to validate and test the feasibility of
products that are used in education.
B. Place and Time of Research
This research conducted at SMA Negeri 5 Yogyakarta in Nyi Pembayun
Street no 39, Kotagede, Yogyakarta. This research conducted in January until
February 2018. While the reporting stage will be carried out in February until
April 2018.
C. Subject and Object of Research
The subject in this research is 24 students of XII Social Studies 2 SMA
Negeri 5 Yogyakarta are selected based on the results of these observations
about students motivation in learning accounting subject which still low. In
addition, another subject of this research is material experts that is a lecturer of
Accounting Education Department Faculty Of Economics University of
Yogyakarta, Accounting teachers class XII Social Studies SMA Negeri 5
Yogyakarta, and media experts from Accounting Education Lecturer Faculty
Of Economics University of Yogyakarta. The object in this research is the
Development of Educational Comic "Accounting Days" as Learning Media for
the students of class XII Social Studies SMA.
D. Operational Definitions
The definition operational in this research as follows:
1. Research and Development
Research and development of education and learning is a
research to validate the products of education and learning that aims to
improve the quality of education.

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 2. Educational Comic
An educational comic is an image which reveals the characters
with a sequential story which have the purpose to convey learning from
the story. An educational comic made as a media to convey specific
information and attracted the interest of the readers. The products which
are produced is an Educational Comic with the material of financial
reports on trading companies.
3. Accounting
Accounting is the process of the recording, overviewing, and
communicating economic information. Accounting learning is a mutual
learning process between learners and educators use learning facilities
to achieve the goal of accounting learning.
4. Learning Motivation
Learning motivation is students driving efforts which cause the
students follow the teaching, so the learning goals can be achieved. The
high Motivation Learning of Students is shown with how students
persistence to succeed in dealing with various problems in learning.

E. Research Procedures
This research uses the method 4D developed by Thiagarajan
(Mulyatiningsih, 2013:195) which consists of 4 stages of development there are
define, design, develop, and disseminate. Procedure for developing models of
4D described as follows (Mulyatiningsih, 2013:195-199):
1. Definition Stages
The purpose of this stage is to establish and defines the terms of
the development which started with the analysis of the purpose of the
limitations of the developed material device. This phase covers several
steps, namely:
a. A needs analysis
A needs analysis is done with the aim to specify the basic
problem faced in High School accounting learning so it takes the
development of learning media. At this stage, a study carried out
for the needs of SMA Negeri 5 Yogyakarta about accounting
learning by doing observation. Researchers make observations of
the students of class XII Social Studies 2 SMA Negeri 5
Yogyakarta. This stage aims to get information on the condition of
the fact, and issues about accounting learning at school so that it can

13
 be developed learning media that is compatible with the needs of
the students.
b. Analysis of the students
Analysis of the students is done at the beginning of the planning.
This analysis is done by considering the characteristics, capabilities
and experiences students. Analysis of the students covers the
academic ability, age, the level of maturity, and learning motivation
to accounting subjects.
2. Design Stage
This stage has a purpose to prepare the initial learning device product.
This stage consists of three steps, as follows:
a. Media Selection
Media selection is used to determine the proper media in the
presentation of learning materials. The media selection process is
adjusted with the analysis of students need and analysis students. In
accounting learning with material financial reports on trading
companies will be used learning media in the form of Educational
Comic "Accounting Days".
b. Format Selection
Format selection is done by selecting the educational comic
format that will be made. Format selection is adjusted with the
subject of the research namely high school students.
c. First Draft
First Draft is done by the methods as follows:
a) Theme Determination
Before making Educational Comic, researchers
determine the theme of the story which will be used as the
basis for making Educational Comic. The theme will be made
related to the accounting learning materials financial report
on trading companies.
b) Making Characters
In order for Educational Comic "Accounting Days" able
to improve Motivation Learning of Students, it needs to be
made a character that is capable of describing the material
that is used. Characters made as attractive as possible so the
students are interested to read the Educational Comic
"Accounting Days".

14
 c) Making Storyboard
Storyboard is a description of each component that
contains the view that is on the display on a specific screen.
Storyboard adjusted with the life of an accountant that can
provide Learning Motivation to the students.
d) Creating Educational Comic
Creating Educational comic begins with making a
sketch. A sketch will be scanned and drawn in digital form.
After the sketch in the form of digital, and it will be added to
the writings of the message that was written in ballon text.
3. Development Stage
This stage consists of expert validation and tests the
development. The purpose of this stage is to make learning device that
has been revised based on feedback from the experts. The list of this
stage is as follows:
a. The expert validation
Educational comic "Accounting Days" as learning media
accounting will be done ratings/validated by experts (validators).
The Validator consists of material experts and the media expert
that competent and understand about Educational Comic
"Accounting Days". Now the things that are validated by the
validator includes:
1) Material Validation
Validate the material done by material experts who
understand about accounting. Material validation is done by
measuring the suitability of Educational Comic "Accounting
Days" contents with a material financial report on trading
companies in accounting learning.
2) Media Validation
Media validation is done by media experts who
understand learning media. Media experts assess aspects of
media on Educational Comic "Accounting Days".
3) Validation Accounting Learning Practitioners
The teachers and students as education practitioners
validate all aspects of the Educational Comic "Accounting
Days" such as material aspects and the media aspect.

15
 b. Development Trials
Development Trials will be done in class XII Social
Studies 2 SMA Negeri 5 Yogyakarta. The test with the students
is done after the validator states that the media have qualified.
Educational Comic Media "Accounting Days" which has
feasibility then trialed in learning and the students are asked to
complete the questionnaire includes overall assessments of
Educational Comic "Accounting Days".
4. Disseminate stage
Disseminate stage is the final stage of Educational Comic
"Accounting Days" media creation. This stage is divided into two
sections, namely packaging stage, and dissemination. The media
packaging educational comic "Accounting Days" with the end result in
form of comic books that have been color printed and ready to spread
and used in Accounting learning activities. Dissemination will be done
in class XII Social Studies SMA Negeri 5 Yogyakarta.
F. Data Collection Technique
Data collection techniques that will be used in this research is
questionnaires. Sugiyono (2014:142) stated that questionnaires are a technique
of data collection which carried out by giving some questions or a written
statement to the respondents. Documents included in this research is used to
gather data about the feasibility of Educational Comic "Accounting
Days" given to materials experts, media experts, and accounting learning
practitioners. Questionnaires are also used to collect data regarding the response
of the students to the educational comic "Accounting Days".
G. Research instrument
The instrument data collection in this research consists of two types, namely:
1. Questionnaires about Learning Motivation of Students
Questionnaires about Learning Motivation of Students is used as a form
of student response after using learning media. The grille questionnaires
instrument about Learning Motivation of Students is presented in table 1
as follows:

16
 The Table 1. The Grill Motivation Learning of Students Instrument
No Aspects Indicators Number
Details
1. Intrinsic 1. Desire for success 1,3,11
motivation 2. Belief in themselves 2.4*,6.9
3. Desire and need to learn 5,8,10,12
4. Hope and Ideals of the future 7*,13,16,17
2. The motivation 1. Award for learning 20, 18*
extrinsic 2. A conducive learning 15*,
components environment
3. Interesting activities in learning 14, 19
The number of items 20
*) Negative statement
2. Questionnaires for Feasibility Test
a. The validation sheet for material experts
This sheet is used to evaluate the material presented in
Educational Comic "Accounting Days". The grilles assessment of the
materials shown in Table 2 as follows:
The Table 2. The grilles to Validation Sheet Material Experts
No Aspects Indicator Number
Details
1. Quality of 1. The accuracy of content 1.2
the Material 2. The relevance of the material with 3
the purpose of the lesson
3. The truth of materials reviewed 4
from scientific aspects
4. The clarity of the lesson topics 5
5. The scope of the material 8
6. Material sequential 6
7. The suitability of the level of 10
difficulty and concept with
cognitive development SMA grade
XII
8. The relevance of the condition of the
students 9,13,14
9. The use of language
11,12
2. The Benefit 1. Help in learning 15,16
2. Facilitate students understanding 17

17
 3. Increase the attention of the students 18
on learning materials
The number of items 18

b. The validation sheet for media experts

This validation sheet used by media experts to assess
Educational Comic "Accounting Days" media that is seen from the side
of learning media. The grilles assessment of media aspect is shown in
table 3 as follows :
The Table 3. The grilles Validation Sheet for Media Experts
No Aspects Indicator Number
Details
1. Graphics 1. The suitability of the form, size, 1,2,5
layout, letters, and an object
2. The letter contrast with the background 6
3. The combination of the type of letter 4
4. Kemenarikan Album 3
2. The layout of 1. The consistency of the layout 7
the contents 2. The accuracy and compliance 8.9
3. Typhography 1. The suitability of balloon text with 14
dialog 12
2. The letter variations 13
3. The accuracy of the space 10,11,15
4. Easy to Read
4. The 1. The suitability of the illustration 16
illustrations 2. The balance of the material and 17,18
entertainment 19
3. Attractive 20
4. The clarity
The number of items 20
c. The validation sheet for accounting learning practitioners
This sheet is used by the practitioners of accounting learning
(teachers and students) to assess Educational Comic "Accounting
Days" media seen from material aspect and media aspect. The grilles
validation sheet is shown in table 4 as follows:

18
 The Table 4. The Grilles Validation Sheet for Accounting Learning
Practitioners
No Aspects Indicator Number
Details
1. The quality 1. The accuracy of content 1,2,3
of the 2. The completeness of the material 3
material 3. Material Keruntutan 6.7
4. The clarity of the lesson topics 8
5. Relation between example with the 9,10,13,14
environment
6. The use of language 11,12
2. The Benefit 1. Help in learning 15
2. Facilitate students understanding 17
3. Provide the focus of attention 18
4. Media support for the 16
independence of the students
3. The 1. The suitability of the form, size, 19
Presentation layout, letters, and an object
2. The narrative, pictures, and 21,22,23,24,25
characters
3. The presentational Attractive 26
characters
4. Easy to Read 28,29,30
4. The 1. The clarity of the use of letters and 32,33,34
Language language in comics
2. The suitability with the level of
social development of high school
students from grade XII 31
3. The accuracy of the term
4. Courtly language usage
5. Language Support for ease of 37
understanding the material 35
36
The number of items 38

H. Validity and Reliability of Instruments

The instrument used for research will be tested have tried first. The purpose
of this trial was held is to get information about the validity and the reliability
of instruments that will be done. Instrument tests conducted at SMA Negeri 5
Yogyakarta. The subject is used for this test is a grade XII Social Studies 1

19
SMA Negeri 5 Yogyakarta with 24 people. Priorities of instrument that trialed
is an instrument to measure Learning Motivation of Students before and after
using the Educational Comic.
1. Validity Test
Arikunto (2006:168) stated that the validity is a measure that shows the
level of validated instrument. An instrument is valid if the instrument is able
to measure the data from tested variables. The formula that is used to test
the validity of the instrument is the correlation Product Moment (Karl
Pearson) that is as follows:

Description:
Rxy : Coefficient correlation between the X and Y variable
∑X : The amount of the value of the X
∑Y : The amount of the value of Y
∑XY : The number of times the X and Y scores
N : The number of subject
(Arikunto, 2010:213)

Based on Arikunto (2010:213), an instrument is said to be valid when

rcount is greater or equal to the rank of significant rtabel 5%. But if rcount smaller
than rtabel then the instrument is not valid. The calculation of the validity test
in this research using the program SPSS 23.0 statistics for windows. This
research on the validity tested instrument is an instrument for Learning
Motivation of Students variables using the type of questionnaires with
closed answers.
2. Reliability Test
The second requirement of a good instrument is the instrument must be
reliable. Arikunto (2006:178) holds that the reliability is the point of the
understanding that an instrument can be trusted enough to be used as a tool
for data collector because the instrument is good. A formula which is used
to test the reliability of the instrument is the Alpha formula as follows:
 n 
r    1 
 i
2


 n  1   
2
t 

20
 Description:
R : Reliability to search
N : Many items
: The number of score variance each item
: Variance total
(Arikunto, 2010:239)
According to Thorndike and Hagen in Wagiran (2013:307) when Alpha
coefficient > 0.5 then the instrument is powerful enough/reliable. The
calculation of reliability test on this research using the program SPSS
Statistic 23.0 for windows. In this research, reliability tested instrument is
an instrument for Learning Motivation of Students variables using
questionnaires with closed answers.
I. Data Analysis Techniques
Data analysis is a process of searching and arranged in a systematic data
obtained from the results of the interview, field note, and documentation with
organize the data into a category, write out into units, perform the synthesis,
compiled into the pattern, select an important part that will be studied as well
as making conclusions, so it can be easily understood by themselves and
others (Sugiyono, 2014:244).
The data that has been obtained from materials experts, media experts,
accounting teachers and students analyzed using descriptive analysis
techniques. Descriptive analysis techniques used in this research is as follows:
1. Qualitative descriptive Analysis
This qualitative descriptive analysis techniques used to process the data
from materials expert, media experts, and accounting teachers assessment,
also a response from the students.
2. Quantitative Descriptive Analysis
Quantitative descriptive analysis techniques in this research are used to
process the data obtained from questionnaires. The purpose of doing this
analysis is to know the suitability of the Educational Comic "Accounting
Days"
The steps that need to be done in analyzing the feasibility
data educational comic media "Accounting Days" is as follows:

21
a. Change the qualitative data into quantitative data
Quantitative Data from an evaluation of material experts, media
experts and accounting learning practitioners, fairly analyzed with
descriptive terms in table 5 as follows:
The Table 5. The Guidelines giving a Score
Alternate Responses Your Score
Very Good 5
Good 4
Enough 3
Less 2
Very Less 1

b. Calculate the average scores on the assessment of products

The formula is:
∑x
x̅ =
𝑛

Description:
x̅ : The average Scores
N : The number of items
∑x : The number of items score

c. Converts the value of the average

The value of the average total score of each of the components
that obtained is converted to qualitative data in the form of product
quality criteria.
Conversion guidelines are shown in table 6 as follows:
The Table 6. The Ideal assessment criteria
The Interval Score The Category
Value
Above (Mi + 1,8SDi) to (Mi + A Very Worthy
3SDi)
Above (Mi + 0,6SDi) to (Mi + B Worthy
1,8SDi)
Above (Mi - 0,6SDi) to (Mi + C Enough
0,6SDi)

22
 Above (Mi - 1,8SDi) to (Mi - D Less
0,6SDi)
(Mi - 3SDi) to (Mi - 1,8SDi) E Very less worthy
Mean ideal (MI) and standard deviation ideal (SDi) obtained
based on the formula as follows :
Mean ideal (MI) = ½ (the highest score + the lowest score)
Standard deviation ideal (SDi)= 1/6 (the highest score - lowest
score)
Description:
Mi : The average ideal
SDi : Standard deviation ideal

While the steps used to analyze the data from Learning Motivation of
Students is as follows:
a. Change the qualitative data into quantitative data
Quantitative Data from the questionnaire fairly analyzed with
descriptive terms in table 7 as follows:
The Table 7. The Guidelines giving a Score
Alternate Responses Your score for the
statement
Positive Negative
Strongly Agree (SS) 4 1
Agree (S) 3 2
Do Not Agree (TS) 2 3
Strongly Disagree (STS) 1 4

b. Calculate the average value of each of the indicators

The formula is:
∑x
x̅ =
𝑛
Description:
x̅ : The average Scores
N : The number of items
∑x : The number of items score

23
c. Interpreting in qualitative the average of each indicators
The guidelines are used for interpreting the value of the average
of each of the indicators presented in table 8 as follows:
The Table 8. A reference Ideal Assessment
No The Interval Category
1 Above (Mi +1,5SDi) to (Mi + Very High/Very Good
3SDi)
2 Above (Mi+ 0,6SDi) to (Mi High/Good
+1,5SDi)
3 Above (Mi - 0,6SDi) to (Mi + Being
0,6SDi)
4 (Mi - 3SDi) to (Mi - 1,5SDi) Low/Bad
(Wagiran, 2013:337)
Mean ideal (MI) and standard deviation ideal (SDi) obtained based on
the formula as follows :
Mean ideal (MI) = ½ (the highest score + the lowest score)
Standard deviation ideal (SDi)= 1/6 (the highest score - lowest score)
Description:
Mi : The average ideal
SDi : Standard deviation ideal

Media can be called increase Motivation Learning of Students if

there is a change in Motivation Learning of Students before and after
using the media.
d. The analysis to calculate the improvement of Learning Motivation of
Students
The techniques used to analyze the improvement of student
learning motivation is using correlated "T" test. This test is done to
know the comparison of Motivation Learning of Students which
changes before and after the use of learning media Educational
Comic "Accounting Days". Calculation correlated "T" test can be done
with the formula as follows:

24
 ̅̅̅1 − 𝑋
𝑋 ̅̅̅2
𝑡=
𝑠2 𝑠2
√ 1 + 2 − 2𝑟 ( 𝑠1 ) ( 𝑠2 )
𝑛1 𝑛2 √𝑛1 √𝑛2

Description:
̅̅̅1
𝑋 = The average samples 1
̅̅̅2
𝑋 = The average samples 2
𝑠1 = Standard deviation samples 1
𝑠2 = Standard deviation samples 2
2
𝑠1 = variants samples 1
𝑠22 = variants samples 2
𝑟 = correlation between two samples
(Sugiyono, 2007:122)
The value of tcount matched with significant ttable on equal to 5%,
when tcount higher than ttable so it can be known that there is a significant
difference between the Learning Motivation of Students before the use
of learning media Educational Comic "Accounting Days" and after use
of learning media Educational Comic "Accounting Days". This
analysis of this research using the program SPSS Statistic 23.0 for
windows.

25
 REFERENCES

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Yogyakarta

Arikunto, S. (2006). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta:

PT Rineka Cipta

________. (2010). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: PT

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Huriyah. (2016). Developing a Digital Comic as One of Learning Media to

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Accounting Student at SMKN 1 Bantul Academic Year of 2014/2015.
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Sudjana, N & Ahmad, R. (2013). Media Pengajaran. Bandung: Sinar Baru

Algesindo

Sugiyono. (2007). Statistik untuk Penelitian. Bandung: Alfabeta

_______. (2014). Metode Penelitian Kuantitatif Kualitatif dan R & D.

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Suwardjono, (2014). Akuntansi Pengantar: Proses Penciptaan Data

Pendekatan Sistem Bagian 1. Yogyakarta: BPFE UGM

Trianto. (2010). Pengantar Penelitian Pendidikan bagi Pengembangan Profesi

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Tyas, M. W., Wahyuni, S.,& Yushardi. (2015). Pengembangan Bahan Ajar IPA
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_______.(2013). Teori Motivasi dan Pengukurannya: Analisis di Bidang
Pendidikan. Jakarta: Bumi Aksara

Wagiran. (2013). Metodologi Penelitian Pendidikan Teori dan

Implementasinya. Yogyakarta: Deepublish

Waluyanto, H.D. (2005). Komik sebagai Media Komunkasi Visual

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tanggal 23 November 2017, dari
http://www.eurekapendidikan.com/2015/02/komik-sebagai-media-
pembelajaran.html

28
Attachments

29
Attachments 1.Questionnaires Learning Motivation of Students

ANGKET MOTIVASI BELAJAR SISWA SEBELUM MENGGUNAKAN

MEDIA PEMBELAJARAN KOMIK EDUKASI “ACCOUNTING DAYS”
Petunjuk pengisian angket:
1. Isilah identitas pada kolom yang tersedia
2. Jawablah pernyataan dengan memberikan tanda centang (ѵ) atau silang (X)
oada kolom dengan alternatif jawaban sebagai berikut:
SS : Sangat Setuju
S : Setuju
TS : Tidak Setuju
STS : Sangat Tidak Setuju
3. Jawablah semua pernyataan dengan memilih salah satu alternatif jawaban
yang tersedia
4. Jawaban saudara tidak akan mempengaruhi nilai pada mata pelajaran
kompetensi kejuruan dan kerahasiaannya terjaga.
Identitas Responden
Nama :
Kelas :
No. Absen :

No. Pernyataan SS S TS STS

1. Saya ingin mendapatkan nilai maksimal saat mata
pelajaran akuntansi
2. Saya senang belajar menggunakan buku
3. Saya ingin lebih memahami dan mengerjakan soal yang
terdapat dalam buku
4. Saya merasa mata pelajaran Akuntansi tidak penting
bagi saya
5. Saya merasa puas jika hasil yang diperoleh adalah hasil
usaha saya sendiri
6. Pembelajaran menggunakan buku menambah rasa
keingitahuan saya
7. Saya tidak terdorong untuk memperoleh nilai tinggi
dalam pembelajaran walaupun teman saya mendapat
skor yang tinggi

30
8. Saya merasa puas jika mampu menyelesaikan tugas
yang diberikan guru
9. Buku sudah cukup membantu saya dalam memahami
materi laporan keuangan perusahaan dagang
10. Saya senang jika nilai saya lebih tinggi dari teman-
teman saya
11. Dapat memahami materi Laporan Keuangan Perusahaan
Dagang sangat penting bagi saya
12. Saya senang juka mengetahui kebenaran jawaban dalam
mengerjakan soal dalam buku
13. Buku sangat mendorong saya untuk mengerjakan
sendiri soal ulangan
14. Bagi saya belajar materi Laporan keuangan perusahaan
dagang dengan buku lebih menarik
15. Saya merasa putus asa jika mengalami kesulitan dalam
mempelajari laporan keuangan perusahaan dagang
16. Saya berusaha mengerjakan tugas dengan baik
17. Saya belajar dengan tekun hingga mendapat nilai yang
maksimal dalam pembelajaran
18. Saya merasa tidak mampu dalam menghadapi pelajaran
akuntansi yang sulit
19. Pembelajaran lebih menyenangkan dan tidak
membosankan jika menggunakan buku
20. Saya senang mendapatkan pujian setiap berhasil
mengerjakan soal

31
 ANGKET MOTIVASI BELAJAR SISWA SETELAH MENGGUNAKAN
MEDIA PEMBELAJARAN KOMIK EDUKASI “ACCOUNTING DAYS”
Petunjuk pengisian angket:
1. Isilah identitas pada kolom yang tersedia
2. Jawablah pernyataan dengan memberikan tanda centang (ѵ) atau silang (X)
oada kolom dengan alternatif jawaban sebagai berikut:
SS : Sangat Setuju
S : Setuju
TS : Tidak Setuju
STS : Sangat Tidak Setuju
3. Jawablah semua pernyataan dengan memilih salah satu alternatif jawaban
yang tersedia
4. Jawaban saudara tidak akan mempengaruhi nilai pada mata pelajaran
kompetensi kejuruan dan kerahasiaannya terjaga.
Identitas Responden
Nama :
Kelas :
No. Absen :

No. Pernyataan SS S TS STS

1. Setelah mengikuti pembelajaran Laporan Keuangan
Perusahaan Dagang dengan Komik Edukasi
“Accounting Days” Saya ingin mendapatkan nilai
maksimal
2. Pembelajaran menggunakan Komik Edukasi
“Accounting Days” mendorong rasa keingintahuan
saya
3. Saya ingin lebih memahami materi Laporan
Keuangan Perusahaan Dagang yang terdapat dalam
Komik Edukasi “Accounting Days”
4. Saya tidak berusaha bertanya kepada guru atau
teman ketika ada penjelasna materi pada Komik
Edukasi “Accounting Days” yang tidak saya pahami
5. Saya senang membaca Komik Edukasi “Accounting
Days” dan bersemangat mengerjakan latihan soal
akuntansi

32
6. Pembelajaran menggunakan Komik Edukasi
“Accounting Days” menambah rasa keingitahuan
saya
7. Saya tidak terdorong untuk memperoleh nilai tinggi
dalam pembelajaran walaupun teman saya
mendapat skor yang tinggi
8. Pemberian motivasi pada Komik Edukasi
“Accounting Days” penting agar saya lebih
semangat belajr
9. Komik Edukasi “Accounting Days” sudah cukup
membantu saya dalam memahami materi laporan
keuangna perusahaan dagang
10. Saya senang jika nilai saya lebih tinggi dari teman-
teman saya
11. Dapat memahami materi Laporan Keuangan
Perusahaan Dagang sangat penting bagi saya
12. Saya senang jika mengetahui kebenaran jawaban
dalam mengerjakan soal dalam buku
13. Komik Edukasi “Accounting Days” sangat
mendorong saya untuk mengerjakan sendiri soal
latihan mengenai Laporan Keuangan Perusahaan
Dagang
14. Bagi saya belajar materi Laporan keuangan
perusahaan dagang dengan Komik Edukasi
“Accounting Days” lebih menarik
15. Saya merasa putus asa jika mengalami kesulitan
dalam mempelajari laporan keuangan perusahaan
dagang
16. Saya berusaha mengerjakan tugas dengan baik
17. Setelah membaca Komik Edukasi “Accounting
Days” Saya ingin belajar dengan tekun hingga
mendapat nilai yang maksimal dalam pembelajaran
18. Saya cepat bosan mengikuti pelajaran akuntansi
dengan Komik Edukasi “Accounting Days”
19. Pembelajaran lebih menyenangkan dan tidak
membosankan jika menggunakan Komik Edukasi
“Accounting Days”
20. Saya bertanya kepada guru apabila ada materi pada
Komik Edukasi “Accounting Days” yang bellum
dipahami

33
Attachments 2.Validation sheet for Material Experts

LEMBAR VALIDASI AHLI MATERI

Judul Penelitian : Pengembangan Komik Edukasi “Accounting Days” sebagai Media

Pembelajaran Akuntansi untuk Meningkatkan Motivasi Belajar
Siswa Kelas XII IPS SMA N 5 Yogyakarta Tahun Ajaran 2017/2018
Sasaran Program : Siswa Kelas XII IPS SMA
Mata Pelajaran : Akuntansi
Peneliti : Isfanda Devi Maharani Fijri
Ahli Materi :

Lembar validasi ini dimaksudkan untuk pendapat Bapak/Ibu selaku ahli materi
terhadap kelayakan media pembelajaran Komik Edukasi “Accounting Days” yang
dikembangkan. pendapat, kritik, saran, penilaian, dan komentar Bapak/Ibu akan sangat
bermanfaat untuk memperbaiki dan meningkatkan kualitas media pembelajaran ini.
Sehubungan dengan hal tersebut, dimohon Bapak/Ibu memberikan respon pada setiap
pernyataan dalam lembar kuisioner ini dengan memberikan tanda () pada kolom
angka dengan skala sebagai berikut:

5 : Sangat Baik
4 : Baik
3 : Cukup
2 : Kurang
1 : Sangat Kurang

Saran ataupun komentar dari Bapak/Ibu mohon untuk dituliskan pada kolom yang
telah tersedia. Atas kesediaan Bapak/ibu untuk mengisi lembar validasi ini saya
ucapkan terima kasih.

34
A. Penilaian Kelayakan Materi
No Aspek Nilai
1 2 3 4 5
Aspek Kualitas Materi
1. Materi sesuai dengan Standar Kompetensi
2. Materi sesuai dengan Kompetensi Dasar
3. Materi sesuai dengan tujuan pembelajaran yang
ingin dicapai
4. Materi isi media pembelajaran sesuai dengan bab
Laporan Keuangan Perusahaan Dagang
5. Kelengkapan materi Laporan Keuangan
Perusahaan Dagang dalam media pembelajaran
6. Keruntutan alur penyajian materi
7. Kemutakiran materi (up to date)
8. Materi Laporan Keuangan Perusahaan Dagang
tercakup secara keseluruhan dalam media
9. Kesesuaian materi dengan kemampuan siswa
kelas XII IPS SMA
10. Materi yang disajikan sesuai dengan
perkembangan kognitif, psikomotor, dan afektif
siswa
11. Penggunaan bahasa dalam penyajian materi
12. Teks dan tulisan dalam media mudah dibaca
13. Materi yang disajikan sesuai dan terkait dengan
kondisi yang tedapat pada lingkungan sekitar
siswa
14. Penyajian contoh dalam media mudah dipahami
oleh siswa
Aspek Kebermanfaatan
15. Komik Edukasi “Accounting Days” dapat
membantu mendorong siswa untuk terlibat aktif
dalam pembelajaran
16. Komik Edukasi “Accounting Days” mendukung
siswa agar dapat belajar mata pelajaran akuntansi
secara mandiri
17. Penggunaan media pembelajaran Komik Edukasi
“Accounting Days” memudahkan siswa dalam
memahami materi Laporan Keuangan Perusahaan
Dagang

35
 18. Penggunaan media pembelajaran Komik Edukasi
“Accounting Days” dapat memberikan motivsi
siswa untuk fokus dalam pembelajaran

B. Kebenaran Materi
No Jenis Kesalahan Saran perbaikan

C. Saran/Komentar

D. Kesimpulan
Lingkari pada nomor sesuai dengan kesimpulan:
1. Layak untuk diujicobakan
2. Layak untuk diujicobakan dengan revisi sesuai saran
3. Tidak layak untuk diujicobakan

Yogyakarta, ...................
..............
Ahli Materi

(.....................................)

36
Attachments 3.Validation sheet for Media Experts

LEMBAR VALIDASI AHLI MEDIA

Judul Penelitian : Pengembangan Komik Edukasi “Accounting Days” sebagai Media

Pembelajaran Akuntansi untuk Meningkatkan Motivasi Belajar
Siswa Kelas XII IPS SMA N 5 Yogyakarta Tahun Ajaran 2017/2018
Sasaran Program : Siswa Kelas XII IPS SMA
Mata Pelajaran : Akuntansi
Peneliti : Isfanda Devi Maharani Fijri
Ahli Media :

Lembar validasi ini dimaksudkan untuk pendapat Bapak/Ibu selaku ahli media
terhadap kelayakan media pembelajaran Komik Edukasi “Accounting Days” yang
dikembangkan. pendapat, kritik, saran, penilaian, dan komentar Bapak/Ibu akan sangat
bermanfaat untuk memperbaiki dan meningkatkan kualitas media pembelajaran ini.
Sehubungan dengan hal tersebut, dimohon Bapak/Ibu memberikan respon pada setiap
pernyataan dalam lembar kuisioner ini dengan memberikan tanda () pada kolom
angka dengan skala sebagai berikut:

5 : Sangat Baik
4 : Baik
3 : Cukup
2 : Kurang
1 : Sangat Kurang

Saran ataupun komentar dari Bapak/Ibu mohon untuk dituliskan pada kolom yang
telah tersedia. Atas kesediaan Bapak/ibu untuk mengisi lembar validasi ini saya
ucapkan terima kasih.

37
A. Penilaian Kelayakan media
1. Aspek Grafika
No Indikator Nilai
1 2 3 4 5
1. Ukuran huruf pada judul sudah
sesuai
2. Proporsi bentuk, ukuran, tata letak,
huruf, dan objek sesuai
3. Kemenarikan desain sampul
4. Kemenarikan desain gambar
5. Ketepatan gambar dan ilustrasi
6. Keterbacaan teks

2. Aspek Tata Letak Isi

No Indikator Nilai
1 2 3 4 5
7. Penempatan unsur tata letak
8. Penentuan bidang dan margin
9. Penempatan ilustrasi

3. Aspek Tipografi
No Indikator Nilai
1 2 3 4 5
10. Kesesuaian bahasa yang digunakan
dengan kemampuan berbahasa siswa
SMA
11. Kemudahan memahami bahasa yang
digunakan
12. Penggunaan variasi huruf
13. Ketepatan penulisan tanda baca
14. Kesesuaian bahasa percakapan tokoh
15. Ketepatan penulisan ejaan dan istilah

4. Aspek Ilustrasi
No Indikator Nilai
1 2 3 4 5
16. Kesesuaian penyajian gambar, alur
ceria, dan materi yang dibahas
17. Keseimbangan proporsi gambar
sebagai hiburan dan media
pembelajaran

38
 18. Keseimbangan materi dan hiburan
19. Kemenarikan gambar
20. Keterpahaman ilustrasi

B. Kebenaran Media
No Jenis Kesalahan Saran perbaikan

C. Komentar/Saran

D. Kesimpulan
Lingkari pada nomor sesuai dengan kesimpulan:
1. Layak untuk diujicobakan
2. Layak untuk diujicobakan dengan revisi sesuai saran
3. Tidak layak untuk diujicobakan

Yogyakarta, ..................
Ahli Media

(...................................)

39
Attachments 4. Validation sheet for Accounting Learning Practitioners

LEMBAR VALIDASI PRAKTISI PEMBELAJARAN AKUNTANSI

Judul Penelitian : Pengembangan Komik Edukasi “Accounting Days” sebagai Media

Pembelajaran Akuntansi untuk Meningkatkan Motivasi Belajar
Siswa Kelas XII IPS SMA N 5 Yogyakarta Tahun Ajaran 2017/2018
Sasaran Program : Siswa Kelas XII IPS SMA
Mata Pelajaran : Akuntansi
Peneliti : Isfanda Devi Maharani Fijri
Praktisi :
Lembar validasi ini dimaksudkan untuk pendapat Bapak/Ibu/Saudara selaku
Praktisi Pembelajaran mata pelajaran Akuntansi terhadap kelayakan media
pembelajaran Komik Edukasi “Accounting Days” yang dikembangkan. pendapat,
kritik, saran, penilaian, dan komentar Bapak/Ibu/Saudara akan sangat bermanfaat
untuk memperbaiki dan meningkatkan kualitas media pembelajaran ini. Sehubungan
dengan hal tersebut, dimohon Bapak/Ibu/Saudara memberikan respon pada setiap
pernyataan dalam lembar kuisioner ini dengan memberikan tanda () pada kolom
angka dengan skala sebagai berikut:
5 : Sangat Baik
4 : Baik
3 : Cukup
2 : Kurang
1 : Sangat Kurang

Saran ataupun komentar dari Bapak/Ibu mohon untuk dituliskan pada kolom yang
telah tersedia. Atas kesediaan Bapak/ibu untuk mengisi lembar validasi ini saya
ucapkan terima kasih.

40
A. Penilaian Aspek Kualitas Materi dan Aspek Kebermanfaatan
No Aspek Nilai
1 2 3 4 5
Aspek Kualitas Materi
1. Materi sesuai dengan Standar Kompetensi
2. Materi sesuai dengan Kompetensi Dasar
3. Materi sesuai dengan tujuan pembelajaran yang
ingin dicapai
4. Materi isi media pembelajaran sesuai dengan bab
Laporan Keuangan Perusahaan Dagang
5. Kelengkapan materi Laporan Keuangan
Perusahaan Dagang dalam media pembelajaran
6. Keruntutan alur penyajian materi
7. Kemutakiran materi (up to date)
8. Materi Laporan Keuangan Perusahaan Dagang
tercakup secara keseluruhan dalam media
9. Kesesuaian materi dengan kemampuan siswa
kelas XII IPS SMA
10. Materi yang disajikan sesuai dengan
perkembangan kognitif, psikomotor, dan afektif
siswa
11. Penggunaan bahasa dalam penyajian materi
12. Teks dan tulisan dalam media mudah dibaca
13. Materi yang disajikan sesuai dan terkait dengan
kondisi yang tedapat pada lingkungan sekitar
siswa
14. Penyajian contoh dalam media mudah dipahami
oleh siswa
Aspek Kebermanfaatan
15. Komik Edukasi “Accounting Days” dapat
membantu mendorong siswa untuk terlibat aktif
dalam pembelajaran
16. Komik Edukasi “Accounting Days” mendukung
siswa agar dapat belajar mata pelajaran akuntansi
secara mandiri
17. Penggunaan media pembelajaran Komik Edukasi
“Accounting Days” memudahkan siswa dalam
memahami materi Laporan Keuangan Perusahaan
Dagang

41
 18. Penggunaan media pembelajaran Komik Edukasi
“Accounting Days” dapat memberikan motivsi
siswa untuk fokus dalam pembelajaran

B. Penilaian Aspek Penyajian

No Indikator Nilai
1 2 3 4 5
19. Ukuran huruf pada judul sudah sesuai
20. Proporsi bentuk, ukuran, tata letak, huruf, dan
objek sesuai
21. Kejelasan alur cerita
22. Ketepatan pemilihan karakter tokoh
23. Kesesuaian gambar dengan cerita
24. Kemenarikan alur cerita
25. Kejelasan ilustrasi
26. Kemenarikan penyajian karakter
27. Dukungan gambar terhadap penyampaian
ilmu
28. Kejelasan gambar
29. Ketepatan jenis huruf
30. Ketepatan ukuran huruf

C. Penilaian Aspek Bahasa

No Indikator Nilai
1 2 3 4 5
31. Kesesuaian bahasa yang digunakan dengan
kemampuan berbahasa siswa SMA
32. Kemudahan memahami bahasa yang
digunakan
33. Penggunaan variasi huruf
34. Ketepatan penulisan tanda baca
35. Kesesuaian bahasa percakapan tokoh
36. Ketepatan penulisan ejaan dan istilah
37. Konsistensi pengunaan istilah dan bahasa
asing

42
D. Kebenaran Media
No Jenis Kesalahan Saran perbaikan

E. Komentar/Saran

F. Kesimpulan
Lingkari pada nomor sesuai dengan kesimpulan:
1. Layak untuk diujicobakan
2. Layak untuk diujicobakan dengan revisi sesuai saran
3. Tidak layak untuk diujicobakan

Yogyakarta, ................
Praktisi Pembelajaran
Akuntansi

(..................................)

43