of financial statement that will be used for the decision making. So, accounting learning activity is the activity carried out by the students
activities, eihter physically or non-physically, both at the school and outside the
school, that supports student’s learning activities to gain a new experience or knowledge about accounting learning material
through the interaction between an individual with the environtment.
b. Types of Learning Activity
There are a lot of types of learning activity that can be done by the students in the classroom. Paul B. Diedrich in Sardiman A.M.
2011: 101 divides learning activities in 8 groups, they are: 1
Visual activities,yang termasuk di dalamnya misalnya, membaca, memperhatikan gambar demonstrasi, percobaan,
pekerjaan orang lain. 2
Oral activities, seperti: menyatakan, merumuskan, bertanya, memberi saran, mengeluarkan pendapat, mengadakan
wawancara, diskusi, dan interupsi. 3
Listening activities, sebagai contoh mendengarkan: uraian, percakapan, diskusi, musik, pidato.
4 Writing activities, seperti misalnya menulis cerita,
karangan, laporan, angket, menyalin. 5
Drawing activities, misalnya: menggambar, membuat grafik, peta, diagram.
6 Motor activities, yang termasuk di dalamnya antara lain:
melakukan percobaan,
membuat konstruksi,
model mereparasi, bermain, berkebun, beternak.
7 Mental activities, sebagai contoh misalnya: menanggapi,
mengingat, memecahkan soal, menganalisis, melihat hubungan, mengambil keputusan.
8 Emotional activities, seperti misalnya, menaruh minat,
merasa bosan, gembira, bersemangat, bergairah, berani, tenang, gugup.
Based on the various types of activities above, researcher argues
that the students’ activities in the learning process are quite
complex and varied. It can be seen that learning activity is not only a physical activity, but also involving the mental and emotional. All of
these learning activity will complete each other. Types of learning activities by M. Dalyono 2009: 218-225 is
divided into several indicators as follows: 1
Mendengarkan, 2
Memandang, 3
Meraba, membau, dan mencicipimengecap, 4
Menulis atau mencatat, 5
Membaca, 6
Membuat ikhtisar atau ringkasan dan menggarisbawahi, 7
Mengamati tabel-tabel, diagram-diagram dan bagan- bagan,
8 Menyusun paper atau kertas kerja,
9 Mengingat,
10 Berfikir,
11 Latihan atau praktek.
Gagne and Briggs Martinis, 2007: 84 state that there are some factors that can make the students active in teaching and
learning process. They are: 1
Motivate or encourage the students, so that they can be active in teaching and learning process.
2 Explain the instructional goal basic ability to the students.
3 Remind the students about the learning competency.
4 Stimulate the students problems, topic, and concepts that will be
studied. 5
Give guidance to the students on how to study them. 6
Emerge activities, students’ participation in the teaching and learning process.
7 Give feedback.
8 Do test to measure the ability of the students.
9 Conclude every materials in the end of the lesson.
c. Factors that Affect Student’s Learning Activity
