analyzing financial data of an organization. This definition indicates that Accounting activity is a complex task and involves a
variety of activities. From definitions above, it can be inferred that the Accounting
is an activity that consists of the process of recording, classification, summarizing, reporting, and analyzing financial data.
4 Definition of Accounting Learning Motivation
The motivation of learning is the most important factor because it is what encourages students to study. The definition of
motivation of learning, according to Sardiman A.M. 2011:75, is the force inside students who pose a learning activity, which
ensures the continuity of learning activities and provides direction on learning activities, so that the desired goals by the subject of the
study can be achieved. Learning motivation is a non-intellectuan psychological factor. A typical role is in change of passion, feeling
and passion for learning Sardiman A.M., 2011:75. The nature of motivation is internal and external
encouragements to students to make changes in behavior, in general, with some indicators or supporting elements Hamzah b.
Uno, 2008:23. Motivation can be any intrinsic motivation and extrinsic as also
expressed by Sardiman 2011:89:
a Intrinsic motivation is active motive whose functions do not
need to be stimulated from outside because the inside of every individual already exists urge to do something. A student is
learning because he is encouraged to achive the goal, such as acquiring the knowledge, values and skills.
b Extrinsic Motivation is active motive and it functions due to
outside stimulus. Therefore, extrinsic motivation can also be described as a form of motivation in which learning activities
started and continued upon encouragement from the outside that are not related to learning activities.
From the definitions above, the notions of Learning Motivation of Accounting can be interpreted as a psychological force that
directs, moves, and keeps student learning behavior in order to improve his knowledge related to recording to analyzing financial
data. Someone who has high motivation will carry out his study earnestly, while someone who has low motivation will carry out
study in lack of manner. The quality of someone’s learning
motivation will have impact to someone’s learning, because to achieve expected learning outcome in Account
ing needs students’ strong learning motivation.
b. The Functions of Learning Motivation
According to Oemar Hamalik 2011: 161, Motivation functions are:
1 Encouraging the emerge of behavior or an action. Without
motivation, learning might not be happened. 2
Motivation serves as a guidance, that directs actions to achieve the objectives.
3 Motivation as a driving force, like an engine in a car. The
motivation quality will determine how fast someone finishes a work. From the explanations above, it can be interpreted that Learning
Motivation encourages, affects and changes the behaviour of someone who was previously bad to good, and previously ignorant
to knowledgeable. In addition Hamalik Oemar opinions, there are some opinions
from Sardiman 2006: 85, there are three functions of motivation, namely:
1 Encourage people to do something, as a stimulus or a motor that
releases energy. Motivation in this case is the motor of any activity to be undertaken.
2 Determine the direction of action, i.e, in the direction of the goal.
thus, the motivation can provide the direction so that activities can be done in accordance with its objectives.
3 Selecting the actions, i.e, to determine actions what should be
done, to achieve the goal, by setting aside unuseful actions. A student who will face the test must have an expectation to pass
that test, he will learn earnestly and will not spend his time to playing cards or reading comics, because those do not match with
his goal. Having a good motivation in learning will impact good results.
Equipped learning diligence and strong motivation, someone will get a good learning achievement.
c. The Principles of Learning Motivation
According to Oemar Hamalik 2011:156-161, with modification, the principles of learning and motivation are:
1 Meaningfulness
Students will love and be motivated to study if the materials have some meanings to them. That meaningfulness differs from one
person to other person. 2
Modelling The students would like to acquire a new behavior when they see
and imitate it. This means that students will get better understanding when teacher give demonstrations things that will be learned, not just
by explaining it in spoken manner. 3
Open Communication
Students prefer to learn when the presentation is structured. There are several ways that can be taken to carry out open communication,
i.e. such as: a
Before learning begins, teachers should convey the learning objectives so that students understand what is about to learn.
b Teachers should connect material is about to be studied with
everyday life or with the material studied previously. This is to increase the understanding of students regarding such material.
c Teacher should explain clearly instructional goals. Learning
objectives, what material will learn and how learning is, these things must be understood so that students are motivated in the
learning process. 4
Prerequisite The prerequisite is what students has learnt. It will help students
easier in learning next materials. To find out if students already have a prerequisite or not, the teacher can perform tests regarding to the
prerequisites. 5
Novelty Students like to study when their attention was drawn by a new or
foreign presentations novelty. A style or a new tool that can be done by implementing a new learning model, because basically
every model has its own tools and styles. It can implant the motivation of students to learn.
6 Active and Beneficial Exercise Practice
Students prefer to learn if taking an active part in trainingpractice to achieve the goal. This active practice can be done by students by
using discussion method not lecturing method, because students are forced to be active in getting things done and group communication.
7 Divided Exercises
Students will be more motivated in working on exercises if the exercise is classified as short time exercise, so students do not feel
bored in completing the exercises. 8
Reducing Systematically Forced Study At the beginning of the learning, students need to be forced to learn.
However, as the students are already getting used to it, teacher should reduce the force.
9 Pleasant Conditions
Students prefer to continue his studies if the condition teaching fun. The teacher can perform some ways:
a Try dont repeat things they already know, because it will make
students bored. b
Class atmosphere must not be boring. Teachers can apply various learning models.
c Avoid the occurrence of frustration due to the uncertain situation
of the class or ask an unreasonable request, and beyond the human mind reach.
