boredom, so the interest and motivation to produce something is missing.
2 External Factors
a Family
Factors that affect the students learning outcomes include the method used by parents to educate the children, the relationship
among family members, the condition of the house, the family economic situation, understanding from the parents, and cultural
backgrounds. b
School Factors that affect the students learning outcomes include teaching
methods, curriculum, the relationship between the teacher with the students, the relationship among the students, school discipline,
learning tools, school time, standard lessons that over the size, the condition of the building, methods of learning, and homework.
c Society
Factors that affect the students learning outcomes include student activities in society, mass media, friends, and the forms of peoples
lives.
c. Measurement of Accounting Learning Outcomes
The measurement of accounting learning outcomes needs to be done to determine the extent of the success in accounting learning
activities. According to Zainal Arifin 2009: 4 “measurement is a
process or activity to determine the specific quantity”. Evaluation is a systematic process that is ongoing to determine the quality value and
meaning of something, based on certain criteria in judgment and decision-making framework Zainal Arifin, 2009: 5.
The function of learning outcomes evaluation according to Suryabrata in Sugihartono, 2007: 132-133, are as follows:
1 Psychological function, in order to obtain the certainty about the status
of students in the class. 2
A didactic function, for students, the success or failure of learning will have a great impact on the next efforts. While the assessment of
learning outcomes for educators is done to indicate the success or failure in teaching, includes the teaching methods used.
3 Administrative functions, with the assessment in the form of a report
card. Measurements of learning outcomes are intended to determine the
extent of changes in students behavior after learning process. It was done to measure the learning outcomes of accounting by conducting an
evaluation of learning or test pretest and posttest as a measuring tool. Suharsimi Arikunto 2013: 47-53 mentions that the test is divided into
three kinds: 1 Diagnostic test, used to determine the weaknesses and strengths of students with a look at the symptoms so we can see the
weaknesses and strengths, so the treatment can be done appropriately. 2
Formative test is to determine the extent of the comprehension of the students about a particular lesson unit. This test is given as an effort to
improve the quality of learning process. 3 summative tests can be used on general tests that were usually done at the end of the semester.
Meanwhile, according to Bermawi Munthe 2009: 89-90 the test of students’ learning outcomes can be divided into two kinds based on
time, among others : 1
Formative test are tests that were conducted before or during the lesson.
2 Summative test were held at the end of the whole teaching and
learning activities.
2. Cooperative Learning Model Type Think Pair Share TPS
