Definition of Accounting Learning Achievement
enter 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. 2
Affective Aspects The purpose of the affective domain relates to a
hierarchy of attention, appreciation, attitude, values, feelings, and emotions. Kratwohl, Bloom, and Masia posited goal of
taxonomy of the cognitive domain covering 5 categories namely receiving, responding, valuing, organization, and
characterization. 3
Psychomotor Aspect Psychomotor domain associated with psychomotor,
manipulation of objects or activities that require of nerves and body coordination. Kibler, Barket, and Miles stated the
taxonomy of psychomotor domain includes the striking body movement, the precision of coordinated movement, 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 psychomotor and affective aspects. To see the success 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 of the above it can be concluded that the assessment is absolutely required to measure the
results of the study. To measure the learning achievement of the cognitive domain should be used as it can be used at any
time to measure the development of the learning achievements of students.