11
CHAPTER II LITERATURE REVIEW
A. Theoretical Review
1. Accounting Learning Achievement
a. The Definition of Learning Achievement
Learning achievement is the result of the measurement of numbers or statements that are reflected from the subject level
which is understood by students Sugihartono, et al., 2012: 130. Nana Syaodih Sukmadinata 2007: 102 said that :
Achievement or learning outcomes are a realization or expansion of skills potential or capacity of a person.
Mastery of learning outcomes by someone can be seen from the behavior, good behavior in the mastery of
knowledge, thinking and motoric skills. At school, the results of this study can be seen from the students mastery
of subjects will be taken.
Therefore, the learning achievement is the result of the measurement number or statements from the subject level in
activities.
b. The Definition of Accounting Learning Achievement
Accounting is the process of recording, classifying, summarizing and reporting of enterprise financial information to
make and its decision Endang Mulyadi, 2011: 5. Hendi Somantri 2011: 1 said that accounting is a series of
events which are recorded, classification, and reporting of financial transactions of a business unit, so that the parties who are
interested in parties on the development of the relevant business unit that can make a judgment and take decisions depending on
their interest.
12 According to the review, the accounting is a process of
recording, classifying, summarizing and reporting of enterprise financial information to make a decision.
The conclusion of accounting learning achievement is the result of measurement numbers and statements from the accounting
subject level in activities which are understood by students.
c. The Affecting Factors of Accounting Learning Achievement
Slameto 2013: 54-72 said that affecting factors in Accounting learning achievement are:
1 Intern factors a The physical factors that include health and disability
b The psychological factors that include intelligence, attention, interests, talents, motives, maturity and readiness
c The exhaustion factors 2 Extern factors
a The family factors include how parents educate, relationships between family members, and the house, the
familys economic, parental and cultural background. b School factors include teachers teaching methods,
curriculum, teachers relationships with students, peer relationship, school discipline, teaching tools, school time,
standardized lessons, buildings, learning methods, and chores.
13 c Citizen factors include student activities in society, the
mass media, friends and peoples lives. Alex Sobur 2003: 244-251 said there are two factors that
affect students learning as follows: 1 Endogen factors
Factors that are within the individual include physical and psychological factors that are influenced by:
a Intelligence or capability Someone’s ease and difficulties in learning or
understanding something depend on the level of capabilities.
b The attention and interest If someone has an interest in a field, heshe will be
easier to learn or understand the field it. c Talent
Each child has different talents. The student who study according to his or her talent will learn the appropriate
field more quickly, the imposition of the will of the child will has an impact on his achievement.
d Motivation Internal and external motivation affects the natural
learning process both at school and home.
14 e Maturity
Maturity is the level development of the individual or organ in the body that functions properly. Then the
learning process will be more successful when it is done in conjunction with the maturity level of the individual.
f Personality The childs personality is affecting the situation of
children and interest to learn something. 2 Exogen factors
a Family factors 1. Family economic
Family economic situation may affect the success in student learning achievement.
2. The emotional relationship of parents and child If the condition of the house is always noisy, it
would disturb the tranquility and concentration of children learning.
3. How to educate children How to educate children, both military dictators and
democratic influence on the childs learning process.
15 b School factors
They consist of the social environment of the school such as teachers, administrators and friends of the
school can influence the learning process. c Other environment
Friends and activity in society affect childrens learning. A student should be able to divide their time between
the city and school activities. The conclusion of the affecting factors in Accounting
Learning Achievement are internal factors and external factors.
d. Measurement, Accounting Learning Achievement
Kategori