domains in accounting subjects which can be demonstrated by the measurement in the form of numbers or scores.
b. Factors that Affected Learning Outcomes
Learning outcomes achieved students affected by the two main factors which is a factor of students in itself and factors that come from
outside the self students or environmental factors. Factors that come from the self students especially ability that owned. The ability of students’
factor enormous impact on learning outcomes achieved. Something similar was stated Clark that learning outcomes students in school 70
affected by an ability students and 30 influenced by the environment. Beside students the ability factor there are motivation learn, interest and
attention, the attitude and habits learned, perseverance, socioeconomic, physical and psychological factors, and the learning model. Learning
outcomes accounting students in school affected by the ability of students and the quality of teaching. This opinion in accordance with the concept
of learning in schools from bloom said there are three major variables in the theory of school learning, namely individual characteristics, the
quality of teaching and learning outcomes of students. Both of the above factors the ability of students and the quality of teaching have relation
directly proportional to the learning outcomes of students, it means the higher the ability of students and the quality of teaching, the higher the
student learning outcomes. Learning outcomes accounting includes the
ability of cognitive, affective, and psychomotor Nana Sudjana, 2005 :39-41.
While Nana Syaodih 2004: 162-165 states that the factors that affected learning outcomes are as follows:
1 Factors that comes within the individual are concerned two aspect,
namely: a
The physical aspect, include the condition and physical health of the individual. Every person has a different physical condition,
some can last five to six hours to learn continuously, but there are also only lasted one to two hours. The physical condition also
involves the completeness and the health of eyesight, hearing, touch, and smell.
b Psychological or spiritual aspects regarding the psychological
health, intellectual ability, social, psychomotor, and affective as well as conative condition of the individual.
2 Factors that come outside the individual are:
a Family
This environment greatly affects learning. Family tensions, parental characteristics, family demographics the houses, the management
of the family, all of which can have an impact on students learning activities. The relationship between family members, parent, child,
brother, or sister harmonious activity will help students learn well.
b The social environment of the school
Factors that affecting the students learning outcomes include: the school environment, facilities and infrastructure, learning media,
learning resources, as well as the relationship between the teacher and with the other students.
c Social environment of the society
Factors that affecting students learning outcomes include: activities in society and the life in society.
The same thing is stated by Slameto 2010: 54-72 that the factors that affecting the learning outcomes are as follows:
1 Internal Factors
a Physical Factor
Factors that affect the student’s learning outcomeswere including the health and disability factors.
b Psychological Factors
Factors that affect the student’s learning outcomes include intelligence, attention, interests, talents, motives, maturity, and
readiness. c
The factor of fatigue Factors that affect the student learning outcomes include physical
and spiritual fatigue. The physical fatigue can be seen from the weakness of the body and arises a tendency to lay down. While
spiritual fatigue can be seen from the spiritual lethargy and
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