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CHAPTER II LITERATURE REVIEW
A. Theoretical Review
1. Review of Accounting Learning Activity
a. The Understanding of Accounting Learning Activity
Learning activity is any form of activities performed both at the school and outside the s
chool that supports student’s learning activities. According to Anton M. Mulyono 2001: 26, activity means
activity. So everything that occur either physical or non-physical is called activity. Students’ activity that occur during the teaching and
learning process is one indicator of students’ desire to learn. Basically, learning is doing, doing something to change
behaviour. When there is no learning, there will be no activity so; activities are the essential basic principle in teaching and learning
activities. In the learning process, the students must enrolling the class actively. Learning needs activities because without activities, learning
processes will not run well. Sardiman A.M., 2011: 95-97. Further, Wina Sanjaya 2006: 132 stated that learning is not
memorization of some fact or information. Learning by doing, gain experience in accordance with the expected purpose. Therefore,
strateg y has to encourage the student’s learning activity. In General,
learning can be understood as a phase of individual behaviour change that is relatively settled as a result of experience and interaction with
the environments that involve cognitive processes. Muhibbin Syah, 2005: 92.
From some definitions above, it can be concluded that the student’s learning activity is an activity undertaken by students who
can bring positive change on the students because of the interaction between individuals and the individual with the environment.
James M. Reeve 2009: 9 defined accounting as an information system that provide reports to stakeholders about the
economic activities and condition of a business. Further, Hendi Somantri 2007: 19 explained that:
Dari sudut prosesnya atau dalam arti sempit, akuntansi adalah suatu proses yang meliputi: pencatatan, penggolongan,
pengikhtisaran, dan
pelaporan transaksi
keuangan perusahaan yang terjadi dalam suatu periode tertentu.
Sementara dalam ruang lingkup yang lebih luas, kegiatan akuntansi meliputi perencanaan sistem, analisis laporan
keuangan, serta interpretasi penafsiran pengaruhnya terhadap kegiatan operasi perusahaan di masa datang.
According to Kimmel et al. 2011, accounting is an information system that identifies, records, and communicates the
economic events of an organization to the stakeholders. From this definition, accounting can be defined as the process of identifying,
recording and communicating the economic events of an organization to the stakeholders in the form of financial statement.
From some opinion of the experts above, Accounting can be defined as the process of identifying, recording and communicating
the economic events of an organization to the stakeholders in the form
of financial statement that will be used for the decision making. So, accounting learning activity is the activity carried out by the students
activities, eihter physically or non-physically, both at the school and outside the
school, that supports student’s learning activities to gain a new experience or knowledge about accounting learning material
through the interaction between an individual with the environtment.
b. Types of Learning Activity