15 b School factors
They consist of the social environment of the school such as teachers, administrators and friends of the
school can influence the learning process. c Other environment
Friends and activity in society affect childrens learning. A student should be able to divide their time between
the city and school activities. The conclusion of the affecting factors in Accounting
Learning Achievement are internal factors and external factors.
d. Measurement, Accounting Learning Achievement
Accounting Learning Achievement kept in mind both by teachers and students to see the progress that has been achieved. To
find out how much the level of achievement of student learning achievement, then held a measurement of learning outcomes or
Accounting Learning Achievement in students. The process of learning, the teacher makes tests to assess students progress in
terms of attainment of the study called teacher-made test. Suharsimi Arikunto 2006: 162-164 said, there are two types of
tests: 1 Subjective test
The subjective tests, generally shaped essays description, is a type of learning progress test which requires a response
16 discussing or describing words. The characteristics of the
question are preceded by the following words: describe, explain, why, how, compare, summarize, and so on. Problems
of this essay form require the ability of students to be able to organize, interpret and connect the notions that have been
owned. 2 Objective test
The objective tests is the examination conducted objectively. It is intended to overcome the weaknesses of the test essay form.
On the use of this test about the proposed amount is far more than an essay test. Sometimes in order to test which lasts for 60
minutes can be given about 30-40 pieces. Various objective tests include tests true-false, multiple choice test, matching test
and completion test. Besides the two forms of the above, Suharsimi Arikunto 2006:
177-182 for measuring accounting learning achievement can be done with some measurements as follows:
1 Affective domain measurement A measurement is not as easy as to measure cognitive
domains. The measurement of the affective domain cannot be done at any time in the sense of formal measurement
due to changes in student behavior that cannot be changed at any time.
The Change one of someone’s attitude requires
17 a relatively long time the same as. The development of
interest, respect and values. 2 Psychomotor domain measurement
Psychomotor domain measurements are carried out on the results of learning in the form of appearance. However,
usually the measurement of this is usually united or started with the measurement of cognitive domains at once. The
instrument is usually used to measure the skill usually in the form of a matrix down expressing details aspects part
of skills to be measured, to the right shows the magnitude of score that can be achieved.
Based on the theories to measure Accounting Learning Achievement is using subjective test and
objective test.
2. Locus of Control
