10
CHAPTER II LITERATURE REVIEW
A. Theoritical Review
1. Accounting Learning
a. The Definition of Teaching and Learning
According to Gagne in Ratna Wilis 2011: 2-3 learning can be defined as changed of an organization behavior as a result of
experience. Learning is come from experience and environment, which there is a relationship between stimulus and respons.
According to Arsyad 2002: 1 learning is a complex process that occurs in everyone life. The learning process occurs because of
the interaction between a person and his environment. Therefore, learning can happen everytime and everywhere. One of it signs is
there is changes in the level of knowledge, skill or attitude of a person.
While, according to Wina Sanjaya 2006: 51 learning is a system because of learning is an activity that purposed for
students.The learning process is an activities involving various components. The teacher will understand about learning objectives
or expected outcomes, the process of learning activities had to occurred, utilization of each component in the process activities to
achieve the objectives education and how to know the achievement of success. Then, according to Duffy and Roehler in
Suparman 2009: 76 learning is deliberate effort to involve professional knowledge that teacher have to achieve the objectives
of the curriculum. Based in the definition by the experts above, learning is a process intentionally designed and arranged with
various modifications according to the condition as a step to support the student learning process in order to achieve the
objective of the curriculum.
b. Definition of Accounting
Accounting according to the AICPA American Institute of Certified Public Accountants in Zaki Baridwan 2008: 1
Akuntansi adalah suatu kegiatan jasa. Fungsinya adalah menyediakan data kuantitatif, terutama yang mempunyai
sifat keuangan dari kesatuan usaha ekonomi yang dapat digunakan
dalam pengambilan
keputusan-keputusan ekonomi dalam memilih alternatif-alternatif dari suatu
keadaan.
According to the AAA American Accounting Association in Kardiman, dkk 2009: 2Accounting is the process of identifying
the accounting measurement, delivered an economic information that allows making judgments and the right decisions for the user
of Accounting information. Now, the Accounting has been referred as the familiar language of business or business language of the
world Endang,2011: 4. The mention of this product is accounting financial statements which is the source of the exchange of
information between companies and another. If it seen from
another point of view that is within the company, the Accounting is a process inside a company, accounting is a process within a
company that supports the sustainability of the business of a company.
c. Scope of The Accounting Learning in SMA