CHAPTER II LITERATURE REVIEW
A. Theory Descriptions
1. Accounting Learning Activity
a. Accounting Learning Activity
Here is the definition of Accounting Learning : According to Dimyati and Mudjiono 1994:157 “ Learning is the
process that doing by teachers to teach their students’ in learning like
processing and got an knowledge, skills and attitude.” Oemar Hamalik 1995:57 said that “ Learning is the combination that include humanism,
material, facilitate, equipment and procedure that influence to reach the learning objective.”
According to the statement above learning is the process that doing by teachers and supported by facilitate and procedure that influence each other to
reach the learning objectives. Learning will be success if the teacher and students doing good team working.
Jerry 2007 said “ Accounting is an information system that identifying, noted and communicate the economic event in some organization
to the share holders.” According to that, Accounting Learning is the process in identifying,
noted and inform the economic event to the share holders. That process begin
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with planning, action, and evaluating. So, the teacher have important position in learning process.
Sriyono 2012 “Activity is the whole activity that include either
physically and spiritually”. Rousseau in Sardiman A.M., 2011: 96 stated That knowledge should be gained by their own observation, experiences,
investigation, with their own work, facilities that are self-created, neither technical nor spiritually. Therefore, the activities carried out by the
students’ can be done either by physical as well as spiritual and activity of
students’ during the teaching and learning process is one of the indicators of the
existence of a desire to learn. Sardiman A.M. 2011: 95-96 argue that There is no learning if there
is no activity. Students’ are required to play an active role in learning, in
other words learning is indispensable to the existence of an activity, so that learning activities are very influential towards the success of the learning
process. From the definition above, it can be concluded that the understanding
of learning activities of students’ is any form of activities performed both at
the school and students’ outside the school that supports their learning
activities.
b. Classification of Learning Activity
Kategori