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CHAPTER II LITERATURE REVIEW AND THE HYPOTHESIS FORMULATION
A. Theoretical Review
1. Learning Achievement of Financial Accounting
a. Definition of Learning Achievement
Human learns in a lifetime. This learning process is dynamic along with environmental changes with no limited time. The learning
process allowed humans develop toward maturity. In education sector especially at school, the learning and
teaching process are the main activities. The achievement of education goal at school can be seen from the achievement of education subject
that is student in learning process. Learning is a process of acquiring knowledge and experience in
the form of changing attitude and the ability of reacting that is relatively permanent because of individual interaction with the
environment Sugihartono, et.al, 2007:74. According to Uno 2013:23, “Belajar merupakan suatu perubahan dalam tingkah laku
secara relatif permanen dan secara potensial terjadi sebagai hasil dari praktik atau penguatan yang dilandasi tujuan untuk mencapai
tujuan tertentu .”
A person can be said to have passed the learning process if there is any change of manner, as for example from those who did not know
become know and from did not understand become understand.
12 However, not all of behaviors are included in learning process.
Sugihartono, et.al. 2007:74-76 identified the characteristics of learning activity, those were:
1 Behavior changes consciously. 2 Change is continuous and functional.
3 Change is positive and active. 4 Change is permanent.
5 Change in learning is aimed or directed. 6 Change includes all of behaviors.
The learning result measurement on education subject is aimed to know how far behavior change works on students after the learning
process. The measurement by the teacher commonly uses the test as the instrument. The result is in the form of number or statement that
reflects the subject mastery level of student, which is known as learning achievement Sugihartono, et.al., 2007:130. According to
Sukardi 2012:5, “Prestasi menunjukkan informasi tentang pencapaian hasil belajar dan materi yang telah digunakan oleh guru,
apakah dapat diteriman atau tidak oleh para siswanya ”. Meanwhile,
Sukmadinata 2011:102 stated that: Prestasi belajarhasil belajar merupakan realisasi atau
pemekaran dari kecakapan-kecakapan potensial atau kapasitas yang dimiliki oleh seseorang. Penguasaan hasil belajar oleh
seseorang dapat dilihat dari perilakunya, baik perilaku dalam bentuk penguasaan materi, keterampilan berfikir, maupun
keterampilan motorik.
13 According to those definitions can be concluded that learning
achievement is the result of learning measurement that informs mastery and the achievement of students learning result, namely the
mastery of knowledge, attitude and creativity stated by number.
b. Definition of Learning Achievement of Financial Accounting
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