Abstract:
The objectives of this research are to identify the target needs and learning needs of
the students Accounting program SMK N 2 Purworejo and to develop English accounting
learning material for eleventh grade of SMK N 2 Purworejo.
This research was a Research and Development (R&D) study. The subjects of this
study were the grade XI students of AK 2 SMK N 2 Purworejo. The steps of the research
were conducting the needs analysis, writing the course grid, developing the first draft of
materials, consulting the first draft of materials to the experts, and revising and developing
the final draft of materials. There were two types of questionnaires used in this research. The
first questionnaire was the needs analysis questionnaire, distributed to the students to identify
their target needs and learning needs. The second one was the materials expert evaluation
questionnaire to assess the appropriateness of the developed materials.
The main goal of the students to learn English to support their future career as an
accountant. The students admit that they need to improve their speaking skill as an
accountant. Learning needs cover the components of tasks : goals, input, procedure, setting,
and teachers’ role. The result of the research shows that English Accounting Material
provides the parts of the unit introduction and main lesson consisting of observing,
questioning, exploring, associating, and communicating.