Formulation of the Problem Objective of The Research
in achieving the objectives of teaching students. The output is a learning achievement or skills possessed by students after receiving
a learning experience. Student learning achievement need to be known well by the individual learning as well as others concerned
to know the progress after learning in a program or materials that have been studied. The way to measure the achievements in
studying accounting is by holding the learning evaluation by the teacher.
Achievements of subjects Accounting can be measured through tests both written and oral tests. After the test is
implemented it will be given the assessment objectively by the Accounting teacher so that the test results will be shown, which
would henceforth be referred to as achievements of accounting. When the value reached by learners is lower than the standard, then
it will be done remedial. In principle, the measurement of learning achievement in accounting has three very important domains to see
the level of success that has been achieved. The results of the study can be said to be successful if it had
reached the learning objective. Where the purpose of education based on the learners can generally be classified into three:
cognitive aspect, affective aspect, and psychomotor aspects DimyatiMudjiono 2009:201.
1 Cognitive Aspect
Categorization purposes of cognitive domain by Bloom, posited the existence of 6 six classlevel:
a Knowledge, in this case the student is asked to recall one
or more of the simple facts. b
Understanding, that students are expected to be able to prove that he understands the relationship between simple
facts or concepts. c
Useapplication, students here are required to have the ability to choose or select a generalizationsabstractions
concept, law, evidence, rules, how to by right to be applied in a new situation and apply it correctly.
d Analysis is the students ability to analyzerelationship or a
complex situation or basic concepts. e
Synthesis is the ability of students to combine the staple elements into the new structure.
f Evaluation is the ability of students to apply knowledge
and ability that has been owned to judge a case. In the process of teaching and learning, these cognitive
aspects are the most prominent and can be seen directly from the test results. Where here educator is required to carry out
all these goals. This can be done by educators with how to