CHAPTER II LITERATURE REVIEW
A. Theoretical Description 1. An Overview of Accounting Learning Activities
a. Definition of Accounting Learning Activities
1 Definition of Activity
According to Sumiati and Asra 2008: 224, activity can be defined as a learning process including to listen to the teacher’s
information, to think, to argue, to do, to ask, and to conduct a variety of both physical and mental activities in order to obtain maximum
learning outcomes. Added to this, Nasution in Afifiah: 2011 explains that activity is physical and spiritual activeness which have
to be inter-connected each other. Furthermore, activity, in a broad sense, means both physical and mental spiritual activeness and the
interrelationship between the two. Thus, activity includes both physical and spiritual activities and linkages between them.
2 Definition of Learning
Hamalik 2007: 27 defines learning as a changing process of individual’s behavior through the interaction with hisher
environment. According to Dalyono 2009: 49, learning is an effort on activities that aim to make changes in a person, including changes
11 in behavior, attitudes, habits, knowledge, skills, and so on. Muhibbin
Syah 2012: 68 adds that learning is a changing step in the overall individuals’ behavior, which is relatively settled as a result of
experience and interaction with the environment that involve cognitive processes.
Based on the various definitions presented above, it can be concluded that learning is a changi
ng process in individuals’ behavior which continuously happens and it is obtained through the
training or experience from interaction with their environment. Such changes can not only increase knowledge, but they can also improve
skills, attitudes, behaviors, mindset, personality, and others. 3
Definition of Learning Activity According to Sardiman 2011: 96, learning activities can
include both physical and mental activities. In the learning process, those two kinds of activities should always be linked or connected.
Then, the linkages between them will create optimal learning activities. Mulyasa 2008: 101 noted that, learning process is said to
be effective if all students are actively involved, either mentally, physically, and socially. Therefore, the learning process requires the
active involvement from the students. Of those definitions above, it can be concluded that the
learning activities are activities undertaken in the students’ Accounting learning process, both physically and mentally, in order
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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