Definition of Learning Facilities

are important for teachers to realize or demonstrate teaching materials in order to provide or a clear understanding or picture of the lessons given. These really help students to not become verbalism. 3 Instructional Media The word “media‖ is derived from the Latin language and it is the plural form of the word “medium‖ which literally means intermediaries or mediators. The media are any tools that can be used as a message transferor to achieve the goal of teaching. Media are something that are channeling messages and can stimulate thoughts, feelings, and desires, so that the audience can stimulate the learning process in itself. Creative use of media will allow the audience students to learn better and to improve their performance in accordance with the objectives to be achieved. Hamalik 1986 argues that the use of media in teaching learning process can generate new desires and interests, initiate motivation and stimulation of learning activities, and even bring the psychological effects on students AccordingBadan Nasional Satuan Pendidikan BNSPInPeraturan Pemerintah No 19 Tahun 2005 tentang Standar Nasional PendidikanBab VII Pasal 42stated that all educational institutionsshall havefacilities and infrastructure. In the undang-undang SISDIKNAS Nomor 20 Tahun 2003 Bab III Pasal 45 tentang sarana dan prasarana pendidikan,it is read: Every educational unit either formal and non-formal provides facilities and infrastructure that meet the needs of education in accordance with the growth and development of the physical, social intelligence, emotional, and psychiatric of the learners. This verse means that each school provides learning facilities and adequate infrastructure for educational needs, so that all students can utilize them to support their learning process.

c. Definition of Accounting

According to the American Institute of Certified Accountants AICPA, “Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are in part at least, of a financial character, and interpreting the results thereof. ‖In Zaki Baridwan 2004:1 “Accounting is a service activity. Its function, primarily financial in nature, about economic entities that is intended to be useful in making economic decision – in making reasoned choices among alternatives course of action.‖Statement of the Accounting Principles Board No. 4, p.8 According to the American Accounting Association AAA, as Accounting is the process of identifying, measuring and communicating economic information to permit informed judgment and decision by users of the information . In educational institutions such as high schools, Accounting is a subject that is still a part of economic subjects so that is not a stand-alone subject. Accounting is taught in high school as an introduction so that students understand from now on how to create and manage the accounting system, record transactions that occur in the service companies, and prepare financial statements of service companies, so that the students can practice it. Accounting, in high school, is taught every week for 2 time-meetings with 3x 45 minutes time allocation each meeting.

d. Accounting Classrooms

The physical environment where teaching and learning is conducted have an important influence on the achievement of learning objectives, i.e. the theory room or classroom. According to the Rohani and Ahmadi 1991: 120, the space where the process of learning should enable teachers and students to move more freely, not jostle each other and not interfere other students during the teaching and learning process. A similar opinion is also expressed by Rukmana and Suryana 2008: 104