Research Objective Product Specification and Expected
mencapai tujuan kurikulum”. And then according to Pengembang Ilmu Pendidikan UPI 2009:137 learning is a process which is done by the
individual to acquire a new behavior changes, as a result of its own experience in interaction with its environment.
Based on the above statements can be concluded that learning is a process which is carried out by individuals who can be prepared by the
teacher to support the learning process and achieve an overall change in behavior, as a result of the learning process.
b. The Essence of Accounting According to American Institutes of Certified Public Accountant in
HY. Sri Widodo 1990: 2 accounting is a service activity. The function of accounting is to provide quantitative information especially about a
economic union in order to make a decision making. According to American Accounting Association in HY. Sri Widodo
1990: 1“akuntansi adalah proses identifikasi, mengukur dan mengkomunikasikan mengenai informasi ekonomi dengan maksud agar
para pemakai informasi mampu membuat pertimbangan kebijaksanaan dan keputusan.” According to Winwin Yadiati and Ilham Wahyudi
2006: 6 “Akuntansi adalah suatu sistem informasi yang mengidentifikasi, mencatat, dan mengomunikasikan kejadian ekonomi
dari suatu organisasi kepada pihak yang berkepentingan.” Based on the definition above it can be concluded that accounting is
the activity of identifying, recording and communicating the economic
events of an organization and the service to provide quantitative information for decision making.
c. Function and the Accounting Learning Objectives According to Depdiknas 2003: 6 function and purpose of
accounting subjects are as follows: 1 Function
The function of accounting subjects is to develop the knowledge, skills, attitudes rational, conscientious, honest, and
responsible through the
recording procedures, grouping,
summarizing financial transactions, preparation of financial statements and interpretation company based on Financial
Accounting Standards GAAP. 2 Learning Objectives
The purpose of accounting subjects is to provide high school’s graduates in a variety of basic competence, so that they are able to
controlled and apply the basic concepts, principles and proper accounting procedures, both for the benefit of continuing education
to higher education or to jump into society, so that provide benefits to the student life.