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.

c. Factors Affecting The Results of Learning

Any learning activities yield a distinctive change as a learning achievement. Learning achievement can be achieved through the learner attempts as a change in behaviour that includes the domain of cognitive, affective and psychomotor, so the goal that has been set optimally achieved. The learning achievement obtained the learners are not the same because there are several factors that affect its success in the learning process. According to Slameto, there aremany types of factors that influence the learning, but can be classified into two groups, namely, the internal factors and external factors. Internal factors are factors that exist in the individual that is being studied, while the external factors are factors that are outside the individual. 1 Internal Factors, including: a Physical Factor Which belong to the physical factor are health and disability factors. b Factors psychology At least seven factors that pertained in the factor that influences the psychology of learning, namely: intelligence, attention, interest, talent, maturity and readiness. c Fatigue Factor Fatigue on someone can be distinguished into two, namely the exhaustion of physical and spiritual exhaustion. Physical fatigue is visible with a weak of the body while the spiritual fatigue can be seen in the presence of lethargy and boredom so that interest and the urge to make something disappear. 2 External Factors, including: a Family Factors Students who study will receive the influence of the family in the form of how parents educate, relationships between family members, household atmosphere, family economic circumstances, understanding parents, and cultural background. b School Factors School factors that affect learning includes teaching method, curriculum, teachers relationship with students, student relations with students, school discipline, teaching