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CHAPTER II LITERATURE REVIEW
A. Theoritical Review
1. Accounting Learning
a. The Nature of Learn and Learning
Learning is a process that can cause changes in a persons behavior. According to Hamalik 2011: 27 learning is a process,
an activity and not an outcome or goal, learning is not only remembering, but more largely than that, namely experience. The
results of learning rather than a mastery of the results of the exercise will be but it is a change in behavior. According to
Sugihartono, et al. 2012: 74 learning as a process to acquire knowledge and experience that is marked by the change of
behavior and ability to react in the long term, permanent or settled due to the interaction of individuals with their environment.
Learning according to Hamalik 2011: 54 is a combination of the composed elements of human, facilities, equipment, and
procedures that interplay to achieve the goal of the learning itself. Beside that, Sugihartono, et al. 2012: 81 states that learning is
an effort that was done purposely by educators to convey knowledge, organize and create an environment system with a
variety of methods so that students can undertake learning activities effectively and efficiently and with optimum results.
13 Based on some definitions above, it can be concluded that
learn is a process experienced by an individual through interaction with the environment so that there is a change in the behavior of
the individual. While learning can be defined as the efforts done by the educator to learners or students who are influenced by a
variety of interrelated components in order to convey knowledge, organize and achieve the goals of the learning effectively and
efficiently.
b. The Definition of Accounting
Definition of Accounting according to the AICPA American Institute of Certified Public Accountants as cited in Zaki
Baridwan 2008: 1: Accounting is an art of service activities record
keeping, classification, and compaction with one particular way and in the value of money towards events or financial
transaction of Business Accounting can be used in decision making cccounting decisions in choosing alternatives from
a state.
Suwardjono 2012: 10 defines accounting as a set of knowledge that an engineering study of the provision of services in
the form of quantitative financial information units of an organization in an environment of certain countries and the way of
delivery reporting of such information to interested parties for the basis of decision-making.
Based on the definition above, it can be concluded that accounting are the provision of accounting services include
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