Measuring Results Learning of Accounting

PBL is for thinking skills and problem solving. On thinking skills there are a variety of ideas used to describe the way people think, explains the thought process and higher-order thinking. The second objective is the adult modelling. The intent of this objective is that the PBL can help performers in real life situations and learn about the importance of the role of adults. The third objective is to make students become autonomous and independent learners. Students are expected to be more active in solving tasks in the process of learning. Teachers are only role in guiding, directing and encouraging the students to find answers to real problems by its own students so that students can learn to resolve problems and tasks independently in everyday life. Figure 1. Learner Achievement for Problem Based Learning PBL learning model demands students to take responsibility for problems encountered, and directed not to rely entirely on the teachers so that the students will be formed Inquiry and Problem Sloving Problem Based Learning Adult Role Behaviors Skills for Independent Learning independently and creatively. Study on PBL, students are faced with problems and trying to be solved by the provision of knowledge belonging to students and can work together in groups to solve the problem.

c. Characteristics of The Problem Based Learning PBL

A variety of development has many problem-based learning, modify the model, so that the characteristics of problem- based teaching can be identified as follows: a. The submission problem or question Problem-based teaching is not only organizing principles or specific academic skills, but it is also organizing instruction around questions and problems socially matters and personally to students. Arends cited by Abbes 2000:13, questions and issues submitted must meet the following criteria: 1 Authentic, that problem should be more deeply rooted in the students real world than rooted in the principles of a particular discipline 2 Clear, namely the issue is clearly formulated; in the sense does not cause new problems for the students that ultimately complicate the students’ settlement. 3 Easy to understand, that the given problem should be easy to understand. In addition the issue compiled and made in accordance with the level of development of students 4 spacious and in accordance with the purpose of learning, i.e. issues that are drafted and formulated should be broad; means that the issue covers all material 5 Helpful that is a problem that has been drafted and formulated must be useful, both students as problem solver nor the teacher as a troublemaker. A useful issue is problems that can improve thinking ability of the students to solve problems, as well as evoking motivation for students to learn. b. Focuses on interdisciplinary linkages Although teaching based problem may be centered on specific subjects accounting, economics and social sciences. The issue that will be investigated is selected well so that in its settlement students can review from many subjects c. Investigation of authentic In problem-based teaching, students do an authentic investigation to find real solution to the real problem. They must analyse and define problems, develop hypotheses and make predictions, collect and analyse information, conduct the experiment if necessary, make the inference and formulate