13 According to those definitions can be concluded that learning
achievement is the result of learning measurement that informs mastery and the achievement of students learning result, namely the
mastery of knowledge, attitude and creativity stated by number.
b. Definition of Learning Achievement of Financial Accounting
Munawir 2002:7 stated, “Akuntansi adalah proses identifikasi, pengukuran,
pencatatan, penggolongan,
pelaporan dan
penganalisisan transaksi-transaksi keuangan suatu organisasi secara sistematis
”. Financial accounting is a part of accounting bounded with the preparation of information for other hands as for example creditor
and government in the form of financial report. Financial accounting focuses on financial information and communication to external users.
Meanwhile, Yoga Firdaus and friends 2003:9 stated that Financial Accounting is an area related to the issues of transaction recording in
an enterprise or other economic unit and the periodically preparation of financial report from the recordings.
Financial accounting is a productive subject in grade X Accounting Student at SMK Negeri 1 Yogyakarta. There are some
basic competences of financial accounting subject that have to be mastered in grade X accounting students of second semester at SMK
Negeri 1 Yogyakarta, those are the capability in conducting the journal of merchandising company, journal posting on the ledger of
14 merchandising company, preparing financial report of merchandising
company and preparing cash bank. According to the statement can be concluded that learning
achievement of financial accounting is the result of student accounting learning process in order to reach the goal that has been determined in
the basic competence of financial accounting which is proved by the test and the result is performed in numbering.
c. The Factors Effecting Learning Achievement of Financial
Accounting
Learning achievement of financial accounting basically is the result of individual interaction in accordance with the environment.
Learning achievement of financial accounting can be affected by many factors, whether it is coming from the students or outside them.
According to Slameto 2010:54, the factors effecting learning achievement are divided into two, namely:
1 Internal factor is the factor coming from the individual who is studying.
a Physical Factors Individual physical factors effecting learning achievement are
health factor and body disability.
15 b Psychological Factors
Psychological factors effecting individual in reaching learning achievement are intelligence, emotional quotient, attention,
interest, talent, learning style and learning readiness. c Fatigue Factors
There are two kinds of fatigue factors of individual namely physical fatigue and psychological fatigue.
2 External factor is the factor coming from the outside of individual who is studying.
a Family Factors Family factors will effect the achievement reached by the
individual in learning. The family effects are parenting style, relation among the members of family, the atmosphere of the
family and the economic condition of the family. b School Factors
School affects the achievement of individual, especially at the time of learning and teaching activities are being held. School
factors include the learning method of relation between the teacher and the students, learning facility, timing, building
condition, curriculum and teaching standard.
16 c Society Factors
Society effect the learning activity of individual in reaching the learning achievement. Factors of society environment that effect
individual are mass media, peers and the rules in the society. According to Ahmadi Supriyono 1991:130-131, what included
in the factors effecting learning achievement are as follows: 1 Internal Factors are including:
a Physical factors whether they are innate or obtained. These factors include of vision, hearing, the structure of the body and
others. b Psychological factors whether they are innate or obtained include
of intellective factors and non-intellective factors. Intellective factors include of potencial are intelligence and talent, real skill
which is achievement that has been reached. Meanwhile, non- intellective factors which are certain personality elements like
attitude, habit, interest, needs, motivation, emotion, and self adjustment.
c Physically or psychological readiness factors 2 Social factors are namely:
a The environment of family, school, society and peers. b Culture factors like custom, knowledge, technology and art.
c Physical environment factors like house facility, learning facility, and climate.
17 d Spiritual or security environment factors.
Based on the suggestions can be concluded that the factors effecting learning achievement of financial accounting are divided into
two factors namely external and internal factors. External factors are the factors that come from the outside of the student namely family
environment, society environment, school environment, peers and learning approach. Internal factors are divided into two factors namely
physic and psychology of individual.
2. Parenting Style
