Significance of the Research

and wants to do something, and if one doesnt like it, then one will attempt to negate or avoids dislike feelings. Motivation is physiological and psychological conditions that are present in a person that encourage him to undertake certain activities in order to achieve a goal needs Djaali, 2012:101. From definitions above, it can be inferred that the motivation is the impetus arising from oneself either physiologically or psychologically to do an act in achieving specific objectives. 2 Definition of Learning According to psychologic definition, learning is a process of change i.e. change in behavior as the result of interaction with the environment in fulfilling the needs of his life. The behavior change will be evident in all aspects of behaviour Slameto 2010. Oemar Hamalik 2011:27-28 outlines some of the definition of the study as follows: a Belajar adalah modifikasi atau memperteguhkan kelakuan melalui pengalaman learning is defined as the modification or strengthening of behavior through experiencing. b Learning is a process of changing individual behavior through interaction with the environment. While according to Muhibbin Shah 2012:68 defines learning as the stages of change of individual behaviour throughout a relatively settled environment as a result of experience and interaction with environments that involve cognitive processes. Based on the definitions above, it can be concluded that learning is a person in obtaining something that is settled from the results of the experience and the environment around it. 3 Definition of Accounting Definition of Accounting according to the experts in Dwi Harti, 2011:5 among others: a. According to American Accounting Association AAA, Accounting is the process of identifying, measuring, and communicating of economic information economy, to permit informed judgement and decision by users of the information. b. According to American Institute of Certified Public Accountant AICPA, Accounting is an art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions, and events which are in part at least of a financial character, and interpreting the results thereof. c. According to Niswonger, Fess, dan Warren, Accounting is the process of recognizing, measuring, and communicating economic information to obtain consideration and appropriate decisions by users of the information in question. While according to Al Haryono Yusuf 2001: 5, Accounting is the process of recording, classifying, summarizing, reporting, and analyzing financial data of an organization. This definition indicates that Accounting activity is a complex task and involves a variety of activities. From definitions above, it can be inferred that the Accounting is an activity that consists of the process of recording, classification, summarizing, reporting, and analyzing financial data. 4 Definition of Accounting Learning Motivation The motivation of learning is the most important factor because it is what encourages students to study. The definition of motivation of learning, according to Sardiman A.M. 2011:75, is the force inside students who pose a learning activity, which ensures the continuity of learning activities and provides direction on learning activities, so that the desired goals by the subject of the study can be achieved. Learning motivation is a non-intellectuan psychological factor. A typical role is in change of passion, feeling and passion for learning Sardiman A.M., 2011:75. The nature of motivation is internal and external encouragements to students to make changes in behavior, in general, with some indicators or supporting elements Hamzah b. Uno, 2008:23. Motivation can be any intrinsic motivation and extrinsic as also expressed by Sardiman 2011:89: