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Learning media based on ICT is one of learning media which is very interesting and able to improve motivaton student for learning. This paper is written for the purpose of exploring in details about the needs of learning media based on ICT in vocational school. Nowadays almost every people know about computer or ICT. Students are not capable of understanding the learning material easily without appropriate learning media. Teacher needs develop the learning media based on technology, thus the student can easily to understand about the transaction in service firm in the classroom to improve their competency. The population of this study was all ten grade students of accounting. The sample of this study used a simple random sampling technique to obtain 71 samples. This study is descriptive quantitative research with survey technique. The result of the research shows that 56% students said difficult to understand accounting lesson, 72% students boring with the lesson, 48% said that the media used by the teacher is appropriate enough but still need to be developed, 99% agree about the development of learning media based on ICT for learning, and 97% of the students agree about the learning media development in accounting subject to enhance their understanding of knowledge.

Learning Media based on ICT for Learning Strategy of Accounting Program in Vocational School