Background of the Study

F. Significances of The Research

This research is expected to bring benefits: 1. Theoretically a. This research is expected to give contribution for education related to the increase of Students Activities in the accounting learning process by using Cooperative Learning Model Type Jigsaw. b. As a consideration for similar researches. 2. Practically a. For The Researcher: Adding experience for researchers related to the implementation of Cooperative Learning Model Type Jigsaw, and if researchers become a teacher, they can give their contribution to the world of education. b. For The Teacher: To develop the accounting learning material which already exist with new innovations in accordance to the progress of time, to develop teachers skills in teaching, and obtain appropriate learning strategies to increase the Students Accounting Learning Activities. c. For The Students: Attract the attention of students in the accounting learning process and to improve students learning activities. 6

CHAPTER II LITERATURE REVIEW

A. Theoretical Review

1. Learning Activity

a. Definiton of Learning Activity

According to Sriyono 2012, activity is any activity that is carried out either physically or spiritually .Rousseau in Sardiman AM, 2011: 96, gives an explanation Knowledge must be gained by his own observation, experience, investigation, did by himself, facilities created by himself, both spiritually and technically . Therefore, the activities undertaken by the students can be both physically and spiritually. Activity of students during the learning process is one of the indicators of desire to learn. Sardiman A.M. 2011: 95-96 argues that There is no learning if there is no activity. Students are required to take an active role in learning, in other words, learning is very necessary to the existence of an activity, so the learning activity greatly affect the success of the learning process. Based on some definiton above, it can be concluded that students learning activities are all forms of students activities both in school and outside of school that support their learning activities. 7

b. Type of Activity

Based on the knowledge of the principles set out above, it is expected that teachers can develop students activity. According to Zulfikri 2008: 6 types of activities can be classified into: 1. Visual Activity, is all activities associated with the activity of the student to see, watched, and pay attention. 2. Oral Activity, is all activities related to the students ability to speak, spell, and thinking. 3. Listening Activity, is all activities related to the students ability to concentrate and listening to the lessons delivered by teacher. 4. Motor Activity, is all the physical skills of students to express their talents. c. Factors that Affect Learning Activities According to Jessica 2009: 1-2 factors that affect learning activities, namely: 1. Internal factors from inside individuals who learn. Factors that affect learning activities is more emphasis on the factors from the individual who learn. The factors that affect these activities are psychological factors, among others, namely: motivation, attention, observation, feedback and so forth. 2. External Factors from outside individuals who learn. To achieve the learning objectives, needs to be created a system of learning environment which is conducive. This will be