Achievements of learning Accounting can be measured through the written test either in the form of pre or post-test. After the test is
held, it will be assessed by the teacher, which it would henceforth be called the Accounting learning achievement or Accounting learning
outcomes. If lot of students who do not meet the passing grade KKM, the teacher will hold an evaluation.
Thus, the learning achievements of students can be measured in three areas, namely the domain of cognitive, affective, and
psychomotor. Among three domains, domain of cognitive is the most rated by teachers in schools as it is related to the students ability in
mastering the teaching materials.
d. Factors Affecting Learning Achievement
According to Sumadi Suryabrata 2011:233 there are several factors that affect the achievement of learning, i.e.:
1 Factors that originate from outside, these factors can be classified into two groups with overlapping notes that exist, namely:
a non social factors, and b social factors,
2 Factors that originate from inside, and these factors can also be classified into two groups, namely:
a physiological factors, and b psychological factors.
In addition, according to the Muhibbin Shah 2012:145 globally, the factors that influence student
s’ learning achievements can be distinguished into:
1 Internal factors factors in students, which is the circumstance or
condition of physical and spiritual students include: a
Psychological aspects, among others: the level of intelligence, attitude, aptitude, interests, motivations.
b physiological Aspects, among others: physical health, physical
condition, and the condition of the five senses. 2
External factors factors from outside students, i.e. the environment surrounding the students include:
a social environment include: family, teachers, administrative
staff and classmates. b
Environment social conditions among other non school building, learning tools, learning time and weather conditions.
c Factors of learning approach approach to learning i.e. the type
of students’ effort that includes learning strategies and methods
used to conduct the activities of students learning the lesson materials.
Based on the description above, it can be concluded that the factors affecting learning achievement are factors from outside of the
individual, and factors of learning approach. A teacher should pay
attention to the factors that influence the learning achievements of
students in order to improve the learning achievements of students. e. Measuring Accounting Learning Achievement
To know the student s’ achievement in Accounting, a teacher may
measure it by conducting the evaluation. Tardif in Muhibbin Shah 2012:197 expressed that evaluation means the research process to
describe the accomplishments achieved by a student based on particular set criteria.
Muhibbin Shah 2012:198 revealed that learning achievement tests are measuring tools that are widely used to determine the extent
of the success of the teaching-learning process or to determine the extent of the success of a learning program presentation of the
material, and grade promotion Muhibbin Shah 2012:198-199 describes the purpose of the
evaluation are: 1
To know students’ progress in a particular learning period. 2
To know a student position in his class group. 3
To know the level of students’ learning effort. 4
To know how far students maximize their potential cognitive capacity in learning.
5 To know the effectiveness and results of teaching technique used
by teacher in teaching learning process.
It can be concluded that the success in learning can be measured through evaluation. Based on students’ Accounting grade, teacher can
know students’ progress in understanding the learning materials.
3. Blended learning a. Definitions of Blended Learning
Blended learning consists of two word: Blended and Learning. The word Blend means
“mixed, together to improve the quality” Collins Dictionary. The word Learning means the acquiring of
knowledge or skills Collins Dictionary. It is also vastly known by public and that word is quite famliar in educational setting. From
them, it can be interpreted that Blended learning combines two or more models of learning that can be combined and applied properly.
Blended learning is a combination of traditional learning and electronics-based learning characteristics. The merger aspect in the
blended learning such as a web-based learning, video streaming, asynchronous and synchronous audio communication combine with
face-to-face learning. According to Bersin in Sulihin b. Sjukur, Journal of Vocational
Education, 2012:3 defines blended learning as the combination of different training “media” technologies, activities, and types of
events to create an optimum training program for a specific audience. The term blended means that traditional instructor-led training is
being supplemented with other electronic formats. In the context of
