<![CDATA[Abstract This research is aimed to produce MYOB learning materials in accounting computer learning which was valid, practice, and having the potential effects toward the learning achievement. This research prosedure using Rowntree Model which had three stages, which consists of planning, developing, and evaluating. The data validity was done through the expert evaluation stage with the percentage result from the media expert and the material expert show the results of 80% with a valid category used the validation sheet. The data practicality was done through the one-to-one evaluation with the percentage results of 87,5% and small group evaluation with the percentage results of 92,44% in the very practically category through questionnaire. The data potential effects was done through the field test stage using pretest shows the results of 45%. The data posttest shows the results of 85%. It shows an increasing in learning achievement of 40% and it can be concluded that the MYOB learning materials in accounting computer learning which was valid, practice, and having the potential effects toward the learning achievement. Abstrak Penelitian ini bertujuan untuk menghasilkan bahan ajar MYOB untuk pembelajaran komputer akuntansi yang valid, praktis, serta berefek potensial terhadap hasil belajar mahasiswa. Penelitian ini menggunakan model Rowntree yakni tahap perencanaan, tahap pengembangan, dan tahap evaluasi. Untuk melihat validitas, dilakukan pada tahap evaluasi ahli dengan hasil persentase dari ahli media dan ahli materi sebesar 80% dengan kategori valid melalui lembar validasi. Untuk melihat praktikalitas, dilakukan tahap evaluasi one-to-one dengan hasil penilaian sebesar 87,5% dan tahap evaluasi small group dengan hasil penilaian sebesar 92,44% dengan kategori sangat praktis melalui angket. Untuk melihat efek potensial, dilakukan pada tahap field test dengan menggunakan tes hasil belajar awal (pre-test) diperoleh hasil persentase sebesar 45% dan hasil belajar akhir (post-test) diperoleh hasil sebesar 85%, terjadi peningkatan hasil belajar yakni sebesar 40% dan disimpulkan bahan ajar MYOB berefek potensial terhadap hasil belajar mahasiswa.]]>
