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Measuring Accounting Learning Results

d. Measuring Accounting Learning Results

In the learning process activities of Accounting, learners can be said to be successful or not by seeing the students mark on the report card. The numbers or letters in the Report reflects the results of the study or the extent of the success rate of learners in the learning activity. The way used to measure the results of the study namely by holding an learning evaluation carried out by the teacher. Evaluation, according to the Muhibbin Shah 2007: 143, is disclosure and measurement of the results of the study, which is basically a compilation of descriptions of students, both in quantitative as well as qualitative. According to Sugihartono 2007: 130 he stated in its teaching and learning activities, the measurement of the results of the study are intended to find out how far the changes of the students behaviour after living up to the learning process. Then the measurement is carried out by a using test which is often used by teachers as a tool of measurement. The results of the measurement can be number or statements that reflect the level of mastery of the subject matter for students, better known as the learning achievements. Suharsimi Arikunto 2006: 10 revealed that: after the end of the process of learning, teachers hold the evaluation is meant to know the achievements of learning achieved by students. This evaluation measurement and assessment results in this study are referred aims to: a Predicting student s’ success with the success of something function of selective b Diagnosing the difficulties experienced by the rest of functional diagnosis c Determine exactly in where category one of the students should be placed serve as a placement d Serves as a measure of success. Based on the above explanation, then it can be inferred that the evaluation aims to find out the extent to which the student has received a learning material that has been taught by the teacher. The results of the study of accounting can be measured through tests of verbal and nonverbal written.

2. Perceptions of Students on the Teachers Performance

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