b. Indicators of the Results of the Accounting Learning
Accounting Learning Process of is a system that consists of input, process and output. This relates to the input learners who carry
out learning activities. The process is an activity undertaken by students in achieving the objectives of teaching. The output is a result
of learning or skills possessed by students after receiving a learning experience. Student learning outcomes need to be known well by the
individual who learns as well as the others who are engaged to know the progress after studying on a program or materials. The way to
measure the accounting learning achievements is by holding the learning evaluation by subject teacher.
Accounting subjects learning Achievements 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 subjects ’
teacher so that the implemented test results will be visible, which would henceforth be referred to as accounting learning achievements.
When the mark reached by learners is less than the standards, then it will be done remedial. In principle, the measurement of learning
achievement in accounting has three very important domain to see the level of success that has been achieved.
The results of the study can be said to be successful if it has achieved the purpose of education. Where the purpose of education
based on the learning learners can generally be classified into three: cognitive aspect, affective aspect, and psychomotor aspects Dimyati
Mudjiono 2009: 201. a 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, the 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 analyse a complex situation
or relationship 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, this cognitive aspect is the most prominent and can be seen directly from the test
results. Where, in here, educatoris required to carry out all these goals. This can be done by educators through the way;
including the item into the given question. The questions are given to the students to meet the goal in terms of cognitive
elements, so that learners can achieve the expected learning goals.
b Affective Aspects The purpose of affective domain relates to a hierarchy of attention,
appreciation, attitude, values, feelings, and emotions. Kratwohl, Bloom, and Masia posited the taxonomy of the cognitive domain
goal covers 5 categories namely receiving, responding, valuing, organizing, and characterizing.
c Psychomotor Aspect Psychomotor domain associated with psychomotor skills,
manipulation of objects or activities that require coordination of nerves and body. Kibler, Barketand Miles, stated the taxonomy of
the psychomotor domain include the striking body movement, the precision of the movement that coordinated, nonverbal
communication devices, and the ability to speak. In the process of
teaching and learning, it is not only cognitive aspects that must be considered, but also the affective and psychomotor aspects. To
see the success of both of these aspects, the educator can look at it in terms of attitude and skills performed by the learner after doing
the process of teaching and learning. Based on the opinion above, it can be concluded that the
assessment is absolutely required to measure the results of the study. To measure the results of a study, it is better to use the cognitive
domain as it can be used at any time to measure the development of the students learning achievements.
c. Factors Affecting the Results of Learning
Kategori