teaching and learning, it is not only cognitive aspects that must be considered, but also the affective and psychomotor aspects. To
see the success of both of these aspects, the educator can look at it in terms of attitude and skills performed by the learner after doing
the process of teaching and learning. Based on the opinion above, it can be concluded that the
assessment is absolutely required to measure the results of the study. To measure the results of a study, it is better to use the cognitive
domain as it can be used at any time to measure the development of the students learning achievements.
c. Factors Affecting the Results of Learning
Any learning activities yield a distinctive change as a result of learning. Learning outcomes can be achieved through the efforts of
students as a change in behaviour that includes the realm of cognitive, affective and psychomotor, so the goal that has been set optimally
achieved. The results of the study obtained the student is not the same as there are several factors that affect its success in the learning
process. According to Slameto, there are many types factors that
influence the learning, but can be classified into two groups, namely, the internal factors and external factors. Internal factors are factors that
exist in the individual who studies, while the external factors are factors that are outside the individual.
1 Internal Factors, including: a Physical Factor
Which belong to the physical factor is health and disability. b Factors psychology
At least there are seven factors that pertained in the psychology factors that influence the learning, namely: intelligence,
attention, interest, talent, maturity and readiness. c Fatigue Factor
Fatigue on someone can be distinguished into two, namely the physical and spiritual exhaustion. Physical fatigue is visible
with a weak of the body while the spiritual fatigue can be seen in the presence of lethargy and boredom so that interest and the
urge to make something disappear. 2 External Factors, including:
a Family Factors Students who study will receive the influence of the family in
the form of how parents educate, how is relationships between family members, household atmosphere, family economic
circumstances, parents’ understanding, and cultural background.
b School Factors School factors affecting learning includes teaching method,
curriculum, teachers relationship with students, student relations with students, school discipline, teaching tool, time of
school, standard lesson above size, building condition, study method and homework.
c Community Community Factors is very influential towards the learning of
students. Its existence is due to the influence of the students in the community. This factor includes the activities of the
students in the community, mass media, friends, hanging out and life style in the society.
The factors above are greatly affecting the process of teaching and learning. When in the process of learning the learners do not meet
the aforesaid factors properly, then it will have an effect on learning outcomes achieved by a learner. Therefore, to achieve the learning
outcomes that have been planned, a teacher should pay attention to the factors listed above in order to achieve the learning results achieved by
learners can be maximum.
d. Measuring Accounting Learning Results
