Learning Achievement a. Definitions of Learning Achievement in Accounting

The application of cognitive ability is used to understand the law, rules, formulas, and so on and is used to solve the problem. d Analysis analysis C4 The analysis is the ability to understand something by breaking it down into its elements. e Synthesis synthesis C5 Synthesis is the ability to understand with organizing the parts into the unit. f Evaluation evaluation C6 Evaluation is the ability to make judgments and decisions from the results of the assessment. 2 Affective Aspect Affective aspect is related to attitudes and values that consist of five aspects. This affective aspect is related to the area of affection which literally means a kind of mental status caused by external causes. One way to measure affective learning outcomes is by using observations taken while teaching learning process or tests. Affective aspect consists of five taxonomies, namely: a Penerimaan receiving b Partisipasi atau respon responding c Penilaian evaluating d Organisasi organization e Internalisasi atau karakterisasi Characterization 3 Pyschomotor Aspect The results of psychomotor domain can be seen from the change of skills and the ability to act individually.A way to measure learning outcomes of psychomotor is by using observations and tests. The psychomotor learning results are classified into six, namely: a Persepsi perception b Kesiapan set c Gerakan terbimbing guided response d Gerakan terbiasa acustomed movement e Gerakan kompleks complex movement f Kreativitas creativity

c. Measurement of Learning Achievement

To find out how much students’ achievement levels after the teaching learning process, it is necessary to measure the learning outc omes and students’ achievement. Sugihartono 2007:130 states in teaching and learning activities, the measurement is intended to find out how far the changes students ’ behaviour after learning process. According to Sutrisno Hadi in Sugihartono, dkk 2007:129 measurement can be defined as an act to identify a phenomenon. The results of measurement can be either a grade or a description of the facts that illustrates the degree of quality, quantity, and the existence of circumstance being measured. According to the Muhibbin Shah 2013:152 learning success measurement includes: 1 Cognitive Achievement Evaluations Measuring students success in cognitive can be done in various ways, either by written or oral test andactions. Because of the growing number of students at schools, oral tests and actions are hardly used anymore. Another reason why the oral test in particular get less attention is because its implementation must be face to face directly confronted. 2 Affective Achievements Evaluation In planning of students achievement instrument test related to affective domain, the kind of achievements and characteristics internalization should get special attention. The reason is because both are more in control of students’ attitude and actions. One form of affective aspect test is Likert Scale which aims to identify the tendency or attitude of people. 3 Psychomotor Achievement Evaluation A appropriate way to evaluate the learning success of psychomotor domain is an observation. The observation in this case can be interpreted as a kind of tests regarding events, behavior or other phenomena, with direct observation. However, the observations