The Use of Social Media as a Learning Media in Improving Students' Motivation in the Management Accounting Course

This study aims to improve students' motivation in Management Accounting courses by using social media as a learning media in the classroom. The use of social media is inspired by the fact that that most of internet users are 19-34 years old, which is around 49.52% of them access social media more than 3 hours per day (2017 APJII survey). Participants of this study were students of STIE Persada Bunda who took Management Accounting course at the 2018/2019 Academic Year. This study employed Classroom Action Research method with 2 cycles with descriptive analysis. Before using media social as a learning media, the average value of students' motivation was 60%. In the first cycle it was obtained that an average value of students' motivation was 71%. It means that student of STIE Persada Bunda motivation was high. The second cycle obtained that an average value of students' motivation was 82%. This means that motivation of students of STIE Persada Bunda was very high. This study reveals that students' motivation has been significantly increased. It is expected that learning achievement of students in management accounting course will be increased too.


INTRODUCTION
It has been commonly perceived among lecturers that many students of Accounting Management of STIE Persada Bunda are lacking of motivation during their learning process. This can be seen from the attitude of students in the classroom. Some of them did not pay enough attention to lecturers' explanation. Some others were chatting with friends, playing games on smartphone, and were even sleeping during the class. This situation could definitely lead students' low achievement as shown in their learning outcomes.
One of the reasons of this situation is probably because the learning methods given in Management Accounting courses are boring. Many lecturers teach mainly by lecturing methods and using powerpoint. production costs, which consist of direct material cost, direct labor cost and overhead costs. When students are asked whether the needle includes raw material or overhead on the garment company? And the average student can't really tell the difference.
To improve students' motivation in learning Management Accounting subject in STIE Persada Bunda, researchers made use of social media as a learning media. According to Kaplan and Haenlein (2010), social media is a group of internet based on applications that are built on ideology and technology that allow the creation and exchange of user generated content. There are any 6 types of social media, as follows:  (2016) states that the use of social media can improve the quality of learning and accounting learning outcomes by using social media Facebook and Twitter. Erika, Yanto, & Kasidi (2018) found significant differences in the results of learning accounting using Facebook as social media and not using Facebook. Lukitasari (2015) stated that the use of social media (Facebook) as a learning media increases motivation in the subject of respiration biology.
The existence of technology creates more interesting and innovative classroom learning that makes students more interested and motivated in the learning process, if the media used is correct. Social media gives students the ability to think critically and creatively, which allows students to collaboration with teachers that is more effective and interesting for their peers and may even reach across cultures (Tadros, 2011). So, the use of social media as a learning media can increase student learning motivation. Bharucha (2018) stated that a number of universities in India have included social media in their learning pedagogy. According to Bondle (2015) the use of social media by educators is a new learning strategy using digital learning. Bikanga, et al (2017) stated the emergence of positive attitudes of educators and students in using smartphones and social media applications for teaching and learning purposes. Nurkhin (2018) stated that lecturers in Accounting of Universitas Negeri Semarang use Instagram to facilitate students in publishing the task, Youtube is used as a learning resource and Facebook is used as a media of communication between students and lecturers. Considering all of those theoritical foundations, this study aims to assess how the use of social media as a learning media in improve the learning motivation students in Management Accounting courses. The details of the activities of each stage in the 1 st cycle are as follows: 1. Plan. In this stage, researchers prepared the completeness of learning tools, such as: syllabus, RPS, books, social media related to learning scenarios, observers, and etc. 2. Action. In this stage, the activities were divided into 3 parts, as follows:

METHODOLOGY
Preliminary activity; In this section the researcher conducted physical and psychological preparation activities, apperception, and provides motivation. Core activity; In this section include: (1) Lecturer divided the small group @ 5 people/group, (2) Lecturer presented a video about the cost concept, (3) Lecturer assigned the task of each group to draw conclusions and prepare questions from the video aired (4) Lecturer asked for conclusions from each group, and questions that appear to be thrown back to other groups, (5) Lecturer asked each group to discuss and prepare answers to the questions received, (6) Lecturer asked for answers from each group, continues responses by other individuals, (7) Lecturer provided clarification of the correct answers. Closing activity; In this section the lecturer concluded, provided direction and assignments by uploading/sharing conclusions that had been obtained each along with the problems on social media, such as facebook, instagram, twitter by making hastag #cost consept in cycle 1 and #cost behavior in cycle 2 and tagging on the lecturer concerned, the more tweets or comments will intcrease the value of each group. 3. Observation; In this stage, the Observer observed the activities of the lecturers and student activities using an observation sheet prepared by the researcher. 4. Reflection; In this stage observers and lecturer evaluated, analyzed, and discussed the results of observations in order to determine the improvement plan in the next cycle.
The activities in 2 nd cycle were arranged based on the results of previous cycle reflections. The data considered in this second cylcle were: (1) lecturer's activities in applying the learning model of connectivism, and (2) students' activities while taking management accounting courses with cost behavior subject. The data were collected using observation sheets with measurements of 0-5 for lecturer activities (not done, very poor, not good, good, and very good), and 0-1 for student motivation (none, any).
To answer the problem statement, the data were analyzed using frequency distribution analysis, as follows: (a) Analysis of frequency distribution using a table; with formula P=F x 100% N (b) The results were consulted with the criteria for measuring the lecturer activity and student motivation, as follows:  Gimin, et al (2008, 9)

RESULTS AND DISCUSSION
The results can be explained that the score of the lecturers' activities starting from the first cycle to the second cyclye always have increased with good and very good categories. This is because the lecturer always use deficiencies experienced as learning for the next cycle. In the 1 st cycle, lecturer obtained a score less than 1 aspect, for the 6 th activity with a score of 2. Results of reflection, the observer stated "in the 6 th activity the lecturer appointed those students who were active in learning, so there was no equalization". To the following cycles, in teaching lecturer flatten the designation of students in making questions and responses. In the second cycle, the lecturer has been able to implement social media as a learning media with very good category, but not International Journal of Educational Best Practices (IJEBP) Vol 2, No 2 October 2018 ISSN: 2581-0847 maximally. The Observer stated "some aspects that still need attention, are activities 6 which until the second cycle have never received a maximum score". The descriptive of this study for lecturer teaching activities using social media in STIE Persada Bunda students, as in Table 2 below. Lecturers' activities as mentioned above influence students' motivation in the Management Accounting learning process with cost concepts and cost behavior major as in the following table.  Table 3, it can be explained as follows: For 2 cycles of 8 identification of motivations, 3 of them (activities 3, 4 and 8 in cycle 1) the range frequency from 40-47% (adequately categorized). In this cycle, students in general are still lacking in showing interest in various problems, preferring to work in groups and lack of concern to find and solve problems. While in cycle 2, students still face obstacles in working independently which is 51% (adequately categorized). But overall the use of social media as a learning media increases student motivation. This is in line with the results of the research by Stainbank & Gurr (2016) which states that the use of social media can improve the quality of learning and accounting learning. The use of social media as a learning media makes the class more attractive and innovative, which makes students more interested and motivated in the learning process, gives students the ability to think critically and creatively, and enables student involvement with teachers which will lead to more effective collaboration (Tadros, 2011).

CONCLUSION
It can be concluded that the use of social media as a learning media can increase students' learning motivation. However, there is still a lack of courage for students to give opinions or ask questions directly, this may be due to a lack of confidence in expressing opinions/questions. On the other hand, lecturers' activity in applying social media as a learning media is still not optimal, especially in the case of lecturers asking for answers from each group, followed by responses by other individuals who have not been evenly distributed to all students. With these findings it is suggested to: (a) STIE Persada Bunda lecturers to implement learning models that can develop the ability to ask or give opinions, (b) Lecturers grow social relations with students by media sosial so that they can eliminate the students' fear of their lecturers.