Development on Tutorial Model of Macro Media Flash Program in Preparing Financial Statements

Abstract

This study aims to increase the self learning, motivation to learn and students’ self-learning and to improve the ability of preparing financial statements. This research was motivated by lack of self motivation and students’ learning activities in preparing financial statements. The development of computer-based learning with tutorial model of Macro Media Flash program is expected to give positive contribution for motivation, activeness and self learning of SMK BM students in preparing financial statements.  The formulation problem of this research is to apply the learning model that can improve the self-reliance, motivation and activeness of student learning and will ultimately improve learning outcomes in preparing the financial statements.The study was conducted at private school of SMK BM Muhammadiyah Medan, the study instruments are by using questionnaires and tests, questionnaires instruments to obtain data on self-reliance, motivation and activeness of student learning and test instruments for getting learning outcomes data. Prior to instruments of questionnaire and test, validity and reliability testing are done. Data analysis technique is descriptive analysis techniquesBased on the study results, the implementation of computer-based learning with tutorial models of Macro Media Flash program is obtained that self learning is in average of 3.3407, this indicates very good category, the motivation to learn is in average of 3.0989, this indicates very good category and students' learning activeness is in average of 2.78, it is good category. Students’ learning outcomes that are less than 75 points are 35.2% and those which are more than 75 points are 64.8% with average of 74.92.

Keywords: Development of Learning, Tutorial Model, Macro Media Flash Program