and analysis of information to define the problem 
and make further plans in the form of enrichment 
media Make A Match the card will be developed. 
There are three activities carried out in this stage 
is the analysis of problems, requirements analysis, 
and formulation of learning objectives. The analysis 
is done by examining issues of curriculum used, the 
use of enrichment media and constraints experienced 
during enrichment program. Followed by a needs 
analysis to determine the characteristics of students 
who will be the subject of a trial. Formulation of 
learning objectives based on indicators of learning 
the basic competencies (KD) three on the knowledge 
students must achieve in the material adjusting 
journal trading company.  
Based on the analysis of the problem, in the 
development of the card game Make A Match as 
enrichment media adapted to the curriculum applied 
in SMK 1 Surabaya, curriculum 2013. In analysis of 
the problem is analyzed student performance in the 
learning process, especially on remedial and 
enrichment activities. The learning process has a 
standard graduation education units that must be met 
by the student. Underlying issues in this study were 
students experiencing difficulties in material 
adjustment journal trading company, therefore, there 
are students who have grades below the standard of 
graduation, so the teacher will conduct remedial 
programs for students who have not completed and 
for students who have reached KKM will continuing 
with enrichment activities.  
In carrying out enrichment activities at SMK 
Negeri 1 Surabaya, the media used by teachers, 
PowerPoint, whiteboards and teachers only provide 
sheet exercises or discussions that led to the process 
of enrichment activities are less attractive, so that 
students are less motivated to learn in enrichment 
activities. 
From the results of a needs analysis, obtained by 
the analysis of the accounting subjects trading 
company that has been granted, there is a trade 
company material adjusting entries that are 
considered difficult, by assessing the competence 
standards and indicators of achievement of learning 
outcomes in the material. Furthermore, analyzed 
characteristics of students that include academic 
ability and the learning experience of the material 
adjusting journal trading company, in order to obtain 
the appropriate students character is the subject of 
the trial. Students who become the subject of a trial 
is a class XII student of Accounting SMK 1 
Surabaya, which has aged 16-17 years, the students 
have acquired the material adjusting journal trading 
companies and the value obtained has reached the 
minimum completeness criteria determined by the 
teacher, 
Next is the stage of design (design), this stage, 
created the design of the card game Make A Match 
using Corel Draw X5 developed starting in pre-
production activities to design the contents (matter) 
and an appropriate presentation according to the 
study. Contents (matter), arranged on lattice made 
about the appropriate indicators of learning that has 
previously formulated to be used as a measure of 
students. The form and content type of enrichment 
and tailored to the learning material to be used, ie 
adjusting journal material trading company. At this 
stage anyway, conducted to design media card game 
Make A Match as enrichment media to material 
adjustment journal Accounting XII class trading 
company.  
Next is the stage of development (develop). This 
stage, aims to produce a viable enrichment media 
used based on the input of experts that includes 
subject matter experts and media experts. The design 
concept of the development that has been made at 
the design stage, is realized in the development stage 
to produce a first draft were subsequently examined 
by experts. After the study is completed, it will be 
revised in accordance with the input of experts. The 
revised form of the second draft is validated by 
experts and analyzed, then performed the writing of 
the report on the development of the media.  
In the implementation phase, enrichment media 
such as Make A Match cards that have been tested 
because the quality (draft III) is then tested on a 
limited basis to the 20 students in SMK 1 Surabaya. 
Students who are the subject of this research is the 
students who have obtained the material adjusting 
journal trading company, which is a class XII 
Accounting drawn at random (random), as a sample 
product trials.  
The last stage is the stage of evaluation to see 
whether the products are developed successfully, in 
line with expectations or not. At this stage it will be 
known to the feasibility of enrichment media 
developed from the results of the validation and 
testing is limited in order to obtain the final result of 
the final product enrichment media card Make A 
Match in the material adjusting journal XII class 
trading companies Accounting at SMK Negeri 1 
Surabaya. 
From score analysis score matter experts 
obtained an average score of 81.42% with eligibility 
details on the content and quality aspects of 
examination of 82.25% and aspects of instructional 
quality by 80%. Media expert validation score 
shows the average score for the enrichment media