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CHAPTER II LITERATURE REVIEW
A. Literature Review
1. Accounting Learning Achievement
a. The Definition of Accounting Learning Achievement
Learning is a complex process that happens to everyone and it lasts a lifetime, since they were a baby even in the womb till their
life ends. One sign that someone has learned something is the existence of a behavior change in him. The behaviour changes are
regarding on the change of the nature of knowledge cognitive and skills psychomotor as well as regarding the value and nature of the
affective. According to Slameto 2020:2, he declared that learning is a process that is done as an attempt to obtain a whole new change of
behaviour, as a result of his own experience in interaction with the environment.
According to Gagne via DahanRatnaWilis 2006:2-3 that: Learning can be defined as a process in which an organization
changed their behaviour as a result of the experience. Learning is a complex process in which contained several
aspects. These aspects are: a.
The increasing number of knowledge they know b.
capability of remembering and producing c.
There is the application of knowledge d.
Infer meaning e.
Interpret meaning and associate it with the reality f.
Personal changing
From different perspectivesabout the notion of learning as described above, then it can be inferred that the learning is a mental
activity psychic which is taken place in interactions with the environment that produces changes that are relatively constant.
Learning represents the characteristics as follows: a.
The presence of a new capability or a change. Those changes in behaviour can be knowledge cognitive, skills psychomotor. As
well as values and attitudes affective. b.
The change doesnt take place shortly but settled or it can be saved. c.
The change does not happen casually, but done through efforts. Changes occur due to interaction with the environment.
d. Changes are not solely caused by the physical growth or maturity,
not because of exhaustion, disease or the influence of drugs. The existence of human beings as individuals and social beings,
enable theirself to try to find out something outside theirself, this is what came to be known by the term learning. However, the question is
why human beings want to learn? There are at least eight general trend why human want to learn are:
1 Theres a kind of encouragement of strong curiosity. This impetus
comes from within himself to find out something. Curiosity is usually manifested with the emergence of a number of questions.
2 There is a desire to master science and technology as the guidance
of the age and its surrounding environment. The second thing is an
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