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
that the size of the classrooms should be enough to give freedom of movement, good lighting and air circulation, and the arrangement of
furniture must be neat for students to move freely. Furthermore, Rohani and Ahmadi 1991: 120-122 argue that the physical environment where
the learning process is carried out must meet the minimum requirements to support and enhance the teaching and learning process as well as the
intensity of the positive effect in achieving the learning goals. Those minimum requirements include the following:
a Seating arrangement In the seating arrangement, the most important thing is that it will
allow the students and the teacher face-to- face, so the teacher can directly supervise the behavior of learners.
b Ventilation and lighting setting Ventilation should be sufficient to ensure the health of the learners
— that is allowing teachers and students to breathe fresh and not stuffy
air. c Item storage setting
Items should be placed in a convenient place that enables to be instantly achieved when about to be required for teaching and
learning.
In the schools that have implemented the movingclass system, the classrooms are suited to each field or subject, one of which is the
accounting class. Accounting class is a class in which there are facilities arranged in a good way supporting the learning process of Accounting
subject. Its facilities are in the form of instructional media and tools and furniture appropriated to the needs of supporting the learning of
Accounting. Accounting class should also provide relevant learning resources in the classroom such as Accounting
s’ books, Accountings’ journals, and scientific articles related to Accounting. In the classroom
walls, it can also be stuck an Accounting cycle chart or schemes that facilitate students in studying Accounting.
B. Relevant Studies
1. Hubungan antara Kinerja Guru dan Efektivitas Penerapan Moving Class dengan Motivasi Siswa dalam Mengikuti Pembelajaran Pendidikan
Kewarganegaraan di SMA Negeri 4 Baturaja Provinsi Sumatera Selatanby Vovy Septia Rukmala 2011. The results of this research:there
is asignificantand positive influence of Teacher Performanceon Students’
Motivation t= 5.493, sig = 0.000.there is a significant and positive influenceofMoving ClassEffectiveness onStudent
s’ Motivation t= 3.458, sig = 0.000. Based on T testit is concludedthat theTeacher
