Problems Formulation Research Objectives

meaning, objective, and the role of accounting; explaining the principles and basic concepts of accounting; perform the steps of recording transactions; composing the accounting equation; explaining the meaning, types, functions, and coding of accounts also relationship between accounts and accounting equation; preparing accounts data for accounting equation process; describing transactions record in the account; recording transaction in accounts; and composing financial statements for services company. 2. This learning media is shaped 2D animation so in the depiction of moving animation still not look like real. 3. Learning media is only contains a little bit of material and more emphasis on the evaluationexercises. 4. Ease and smoothness operation on this media depends on the type of personal computer that is used especially on the capacity of available RAM and the amount of applications that are used in personal computers. 15

CHAPTER II LITERATURE REVIEW

A. Theoretical Review

1. Accounting Learning

a. The Nature of Teaching and Learning

The nature of learning is interaction process towards all of situations that exist around the student. Learning can be viewed as a process that aimed to achieve the goals and behavior process through a variety of experiences that created by the teacher. According Sudjana in Rusman 2009: 83, learning is a process of see, observe, and understand something. Kamus Besar Bahasa Indonesia defines learning as effort to gain intelligence or knowledge. This definition has the meaning that learning is an activity which aims to gain knowledge. Wittig 1981 in Muhibbin Shah 2005: 90 defines learning as a relatively permanent change that occurs in all kindsoverall behavior of an organization as experience result. This definition is similar to Wina Sanjaya’s opinion, according to Wina Sanjaya 2012: 198 learning is process of behavior changing through experience. Cronbach in Rusman 2009: 86 also defines learning same as Wittig and Wina Sanjaya, according to cronbach learning is shown by change in behavior as a result of experience. So it can be concluded that learning is a process that is done by humans, especially students to gain knowledge that causing behavior