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CHAPTER II LITERATURE REVIEW
A. Theoritical Review
1. Accounting Learning
a. The Definition of Teaching and Learning
In teaching learning process, the learning have a vital a importan role play. Learning is defined as modification or strengthen behaviour through
experience learning is defined u.s.modification of strengthening of behavi or through experience. According to this understanding, learning is a
process, an activity, and not an outcome or goal. Learn not only remember, but more broadly than that, i.e. experience. The results of the
study is are not just an outcome of conversion but rather exercise mastery behavior Oemar Hamalik, 2011: 27.
M. Ngalim Purwanto in his book the psychology of education, suggested that “learning is changing the behaviour of relatively steady
through training or experience because of the study concern the various aspects of the personality, either physical or psychological, such as:
changes in understanding, solving a problem or thought, skills, habits, and attitudes” M. Ngalim Purwanto 2006: 85
In fact learning regardless of age, because of the nature of the place and time to get better results from previous learning both inside and
outside the room. In the Undang-undang Republik Indonesia Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional Pasal 1 Ayat 20,
“pembelajaran adalah proses interaksi peserta didik dengan pendidik dan sumber belajar pada suatu lingkungan belajar”.
According to Arsyad 2002: 1 learning is a complex process that occurs in everyone life. The learning process occurs because of the
interaction between a person and his environment. Therefore, learning can happen everytime and everywhere. One of it it signs is there is
changes in the level of knowledge, skill or attitude of a person. While, according ti Wina Sanjaya 2006: 51 learning is a system because of
learning is an activity that purposed for student. The learning process is an activities involving various components.
Burton as quoted by Oemar Hamalik 2011:31-32 mentions the principles of study as follows:
1 The learning process is the experience, do, reaction, and spending
under going 2
The process through the various experiences and variety of subjects based on specific objectives.
3 Learnig experience are meaningful for maximum life of the student.
4 The learning experience is predicated on the needs and goals of
studentd which encourges continue.
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