12 to achieve optimal learning activities and create a conducive
environment. 4
Definition of Accounting According to the American Accounting Association AAA in
Hendi Somantri 2007: 9, Accounting is the process of identifying, measuring and communicating economic information to allow the
composing of considerations and decisions by the users of that information. Meanwhile, according to Haryono Jusup 2005: 5
Accounting from the Accounting’s perspective is the process of recording, classifying, summarizing, reporting, and analyzing
financial data of an organization. In line with those definitions, Accounting can be defined set of activities that starts from recording
and summarizing financial transactions as a result of the financial transactions that have the ultimate goal of providing economic
information that is useful for the related parties. 5
Definition of Accounting Learning Activities Based on the understandings regarding the term Activity,
Learning, and Accounting, it can be concluded that the Accounting Learning Activity is the students’ activities which are conducted
either physically, mentally, intellectually or emotionally as a process that aims to acquire learning outcomes.
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b. Indicators of Learning Activities
According to Dierich Sardiman, 2011: 101 the indicators of learning activities are divided into eight groups, namely:
1
Visual Activities;
reading, watching
pictures, observing
experiments, making demonstrations, carrying out exhibitions, and watching other people work or play.
2
Oral Activities
; stating a fact or principle, linking a goal, asking a question, making suggestions, expressing opinions, conducting
interviews and discussions, and making interruptions. 3
Listening Activities
; listening to the presentation of the materials, listening to conversations or group discussions, and listening to the
radio. 4
Writing Activities
; writing stories, writing reports, examining essays, writing a summary, doing tests, and completing
questionnaires. 5
Drawing Activities
; drawing, creating graphs, charts, diagrams maps, and patterns.
6
Emotional Activities
; increasing interests, differentiating, being brave and calm, and others. These kinds of activity are categorized
in all kinds of activities which overlap each other. 7
Motor Activities
; conducting experiments, selecting tools, implementing exhibitions, and dancing.
14 8
Mental Activities
; contemplating, reminding, solving problems, analyzing the factors, seeing connections, and making decisions.
c. Factors That Affect Students Activity
Muhibbin Syah 2012: 146 says that the factors that affect the students’ learning activities can be classified into three kinds, namely
internal factors coming from inside the students, external factors coming from outside the students, and approach to learning factors.
Simply, those factors are described as follows: 1
Internal factors, factors which come from inside the students themselves, which include:
a Physiological aspect, that is, the general physical condition
which marks the fitness level of the body organs and joints, which can affect the vigor and intensity of the students in
joining the lesson. b
Psychological aspects; Learning is essentially a psychological process. Therefore, all the circumstances and psychological
functioning certainly affect ones learning. The psychological factors that affect student learning activities are as follows: 1
intelligence; intelligence or level of intelligence IQ of the students can determine the activities and the success of the
students. This means that the higher the intelligence, the greater the chances for success, and vice versa; 2 attitude; is a
dimensionally internal affective symptoms such as a tendency
15 to react or respond in a way that is relatively fixed to the object
of people, goods, and so on, either positively or negatively; 3 talent; is a basically inborn skill or potential which is useful to
achieve up to a certain level of accomplishment according to their respective capacities; 4 interest; is a high propensity or
passion or big desire of things; and 5 motivation, is a psychological condition that drives a person to do something.
Thus, the learning motivation is a psychological condition that drives a person to learn.
2 External factors; are condition of the environment surrounding the
students. These kinds of factor include: a the social environment, which includes: teachers, administrative staff, and classmates, and
b non- social environment, which includes: school building and its location, the house where they live and its location, learning
tools and media, weather conditions and the students’ use of learning time.
3 Learning approach factors, a manner or strategy used to support the
students in the learning process in an attempt to achieve the effectiveness and efficiency of a particular material.
2. Cooperative Learning Model a. Definition of Cooperative Learning Model
The learning model is the foundation of the practice of psychology theories of learning outcomes declined in educational and learning
