The Use of First Language in English Class in Accounting Study Program, Semarang State Polytechnic (A Case Study)

The purpose of this study is to find out the students’ opinions concerning the use of the first language (Indonesian language) in English class. The participants of this study are the Accounting Study Program students in the first and third semester whom I was teaching in 2012, consisting of 2 classes from the first semester and two classes from the third semester. The total number of the respondents is 103 students. Both qualitative and quantitative research methods are used. The data are taken by interviewing the students through Focus Group Discussion (FGD) and questionnaires. The research result shows that, although the percentages between the students in the first semester and those in the third semester are different, both of them think that the use of Indonesian (L1) is still necessary. However, the higher the level (semester) of the students, the less necessary the use of L1 is. And this study also shows that the use of L1 in English class can necessarily help the students to learn English better, but it can be the opposite if it is not used only when necessary or appropriately.Keywords: First Language (L1), Second Language (L2), Foreign Language