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.