
The response of teachers’ questionnaires obtained a 0.89 kappa moment value with a very high practicality category. The validity test of the Pop Up book obtained an average value of kappa 0.87 moment with a very high category and a practicality test for the book based on the results of data analysis from teachers’ and student questionnaires. The data obtained were analyzed by using Cohen Kappa Formula. The practicality of the instructional materials was carried out on 1 science teacher and 27 eighth grade students at SMP Negeri 21 Padang. The pop up book was validated by four experts, 2 lecturers from the Department of Chemistry, Faculty of Mathematics and Natural Sciences, Universitas Negeri Padang, 1 lecturer of FBS Fine Arts, Universitas Negeri Padang and 1 junior high school science teacher.

Validation sheet and practically questionnaire were the instrument to collect the data. Method of the study used Research and Development by 4-D stages model define,design,develop and disseminate. In anorganization very regrettably when organization, good that public and alsoprivate sector which have optimal human resource, still not yet can run systembetter specially Especial Accounting System, because a system represent efficacykeyword in moving forward an organization, good that in monetary pathmechanism and procedure which is resume in Especial Accounting System.This study aimed to develop pop up book on Chemical in Household topic. In this technique data analyse the indication writerof Fundamental Elements Accounting System According for Mulyadi, that consistof: 1.Formulir 2. In analysing data the researcher tobe use qualitative approach.

As for itsresearch type, descriptive research which have eksploratif or developmentalcharacter, its way same because obtained by data its same form, is different ofway to interpreting data and take of decision.

Target of this research tounderstand and description applying of Especial Accounting System exist in PT.KASER AZEZE MEDIATEL (MADURA CHANNEL TV) Sumenep. But that way institutethis can be told the including company which still young among other privatesector organization in Sub-Province of Sumenep. KaberAzeze Mediatel (Madura Channel TV) is new company have peripateticoperational in Information area. This research of writer conduct in April 2014, in PT Kaber Azeze Mediatel(Madura Channel TV) precisely JI.
