c. According 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.
d. Jerry 2007 said “ Accounting is an information system that identifying,
noted and communicate the economic event in some organization to the share holders.”
e. According that, Accounting Learning is the process in identifying, noted and inform the economic event to the share holders. That process begin
with planning, action, and evaluating. So, the teacher have important position in learning process. The Accounting Learning scoop is include
accounting in service company and trading company.
B. Relevant Researches
This research is based on previous research, there are: 1. Research conducted by Tri Jayanti Rukmana Ambarwati 2012 with the title
“Game Implementations throw snowballs to increase the liveliness of the Students of Class XI-3
— Accounting 7 Yogyakarta academic year 20122013
”. Research results application of model learning Snowball Throwing showed that levels of activity can increase student learning by
applying the techniques of the game throw snowballs in learning. Among the 10 indicators reflecting the liveliness studied accounting, until the end of the
cycle 2 had already reached ketercapaian action indicator of the total
students doing the activity namely reading material accounting, ask questions about the material that is not yet fully understood, listened to
explanations from the teacher and group discussions, noting the material accounting, working on assignments and exercises, eager to work in groups,
to express an opinion in the discussion, answering questions and responding to the opinions of others, give opinions related to the accounting reference,
submitted a participation during the process of learning the techniques of the game throwing snowballs. It means that already meet the indicator
ketercapaian measures set out in this study that the overall positive activities students during the lesson lasted with the total value of the liveliness of the
students achieve 75. Equality research relevant to this research is the use of cooperative learning model type Snowaball Throwing an object of research
and the learning activities accounting. The difference is on the research of Tri Jayanti Ambarwati Rukmana who became the subject of research students of
Class XI-3 Accounting SMKNegeri 7, whereas the research is Accounting X
1 grade SMK Negeri 1 Klaten.
2. Research conducted by Ervina Wulandari 2012 with the title of “Penerapan
Model Pembelajaran Snowball Throwinguntuk Meningkatkan Aktivitas dan Hasil Belajar Siswa pada Mata Pelajaran Melakukan Prosedur Administrasi
Studi pada Siswa Program Keahlian Administrasi Perkantoran Kelas X APK Di SMK Wisnuwardhana Malang
”. The results of research on the implementation of a model of learning snowball throwing namely activities
implementation of learning by using this model lasted well, students can
