subjects. So that the greater the motivation of
students studying accounting, the greater the
success, students will become active learning and
can improve their learning achievement. According
to Ghufron (2013: 10) revealed that an increase in
learning achievement can be achieved by paying
attention to several aspects, both internal and
external. External aspects include how the learning
environment is prepared and facilities are
empowered, while the internal aspects include
aspects of child development and individual
personal uniqueness of children. One of the
individual's unique personalities is learning the style.
Every student has his own learning style in receiving
and understanding the information he gets.
In addition, this study also examined learning
motivation from aspects of student learning styles.
Learning style is the easiest way owned by
individuals in absorbing, managing, and processing
information received. Each student will use their
respective learning styles to understand the lessons
delivered by the teacher. There are three student
learning styles namely the auditory learning style,
visual learning style and kinesthetic learning style.
However, because of the limitations of the
respondents studied, in this study learning styles
were grouped into two, namely visual learning styles
and non-visual learning styles. This difference in
learning styles affects the ability of each student to
understand and absorb the material in the learning
process. In addition, it also causes differences in
learning motivation between students.
This research refers to the research conducted by
Syafitri (2015) with the research title "Development
of Interactive Multimedia Based on Audio Visual
Powtoon in Class XI Accounting Subjects",
Julianingrum (2014) with the title "Model
Pembelajaran Artikulasi dengan Media Animasi
Powtoon untuk Meningkatkan Prestasi Belajar Mata
Pelajaran Akuntansi Keuangan", and Ardhianti
Yunita (2011) with the title "The Effect of Using
Portfolio Assessment and Student Learning Style on
Student Learning Motivation on Document Making
Competency Standards (Study in Class XI APK at
Muhammadiyah 3 Singosari Vocational School)".
Unlike the research that has been done before,
this study was used to see the effect of using the
Powtoon application on accounting subjects. In
addition, the researchers also wanted to examine
whether the use of audiovisual learning media with
the Powtoon application had an effect on students'
learning motivation when viewed from the aspect of
student learning styles. From this research, it can be
seen that the application of audiovisual learning
media can be a solution to overcome problems in the
differences in learning styles of each student.
2 LITERATURE REVIEW
2.1 Learning Media
According to Rossi and Breidle (in Sanjaya, 2006:
163) suggest that learning media are all tools and
materials that can be used to achieve educational
goals such as radio, television, books, newspapers,
magazines and so on. Meanwhile, Gadge and Briggs
(1975 in Arsyad, 2002: 4) implicitly say that
learning media includes tools that are physically
used to convey the contents of teaching materials,
which consist of other than books, tape recorders,
tapes, video cameras, video recorders, films, slides
(picture frames), photos, pictures, graphics,
television, and computers. In other words, the media
is a component of learning resources that contains
instructional material in the student environment that
can stimulate students to learn.
Based on the description, it can be concluded
that learning media is a tool that can help the
teaching and learning process and serves to clarify
the meaning of the message delivered, so that it can
achieve better and perfect learning goals. Learning
media are a means to improve the activities of the
teaching and learning process. Given the many
forms of media, the teacher must be able to choose
carefully, so that it can be used appropriately.
2.2 Theoretical Basis for using
Learning Media
According to Arsyad (2002: 9) one of the most
widely used references as the theoretical basis for
media use in the learning process is Dale's Cone of
Experience (cone of the Dale Experience). The cone
is a detailed elaboration of the concepts of three
levels of experience put forward by Bruner.
Increasingly upward at the top of the cone the more
abstract the media is delivering the message. These
sequences do not mean that the learning process and
teaching and learning interactions must always start
from direct experience, but begin with the type of
experience that best fits the needs and abilities of the
group of students faced by considering the learning
situation. Direct experience will give the most
complete and most meaningful impression of the
information and ideas contained in that experience
because it involves the senses of sight, hearing,
feeling, smell and touch.