The method of learning is one way to put teachers in make contact with students during the learning takes place ( Sudjana , 2005:76 ) . Learning method of accounting is the way or approach used in presenting or delivering course material accounting . occupies an equally important role in the learning process . In the selection of what is the right method , the teacher must look at the circumstances of the student and the material being taught .In the teaching and learning activities of learners absorption is not the same . In the face of these differences , appropriate teaching strategies are needed . Teaching and learning strategies is a common pattern of conduct of teachers and students in activities to realize the teaching and learning activities ( Hasibuan , 2004:3 ) . This method of learning is one of the learning strategies that can be done by the teacher to address these issues so that the achievement of the goal can be achieved with good teaching . With the utilization of an effective and efficient method , the teacher will be able to achieve the goal of teaching .It can be concluded that the method of learning is the learning strategies used by teachers as a means to achieve the learning objectives .Factors that affect learning methodsAs a method , the method does not stand alone , but is influenced by other factors . Teachers will be easier to establish the best method for matching special circumstances faced , if understand the properties of each of these methods . According to Winarno Surakhmad in Djamarah ( 2002:89 ) the selection and determination of the method is affected by several factors , as follows :a. protegeProtégé is a potential human being who really require education . At school , the incumbent gurulah educate. Individual differences of the students in the biological, intellectual , and psychological influence the selection and determination of learning methods where the teacher should take to create a creative learning environment for the achievement of learning objectives have been formulated .b . destinationThe goal was the intended target of any teaching and learning activities . The purpose of education and teaching there are different types , there are instructional objectives , curricular goals , institutional goals and objectives of national education . The method chosen must be consistent with the teacher 's ability level of the students and in accordance with its intended purpose .c . situationSituation of teaching and learning activities that teachers do not always create the same from day to hari.Guru should choose teaching methods appropriate to the situation that created it .d . facilitiesFacilities are things that affect the selection and determination of the method of learning . Facilities that support the learning is complete the students in sekolah.Misalnya absence of laboratory science practice less support for the use of experimental methods .e . teacherEach teacher has a different personality . Background affect teacher education recognized competence . The lack of mastery of the various types of methods of a constraint in selecting and determining methods .The terms of teaching methodsAccording to Ahmadi in ( Asih , 2007:20 ) the terms of which must be observed in the use of teaching methods are :
Teaching methods should be mermbangkitkan motive , interest or passion learning students
Teaching methods should ensure progress of the student 's personality .
Teaching methods should be able to provide opportunities for students to realize the work .
The method of teaching students to be able to stimulate the desire for further study , exploration and innovation ( renewal ) .
Teaching methods should be able to educate students in their own learning techniques and how to acquire knowledge through personal effort .
Teaching methods should be able to negate the presentation that is verbalitas and replace it with real experience or situation yng nd aims .
Teaching methods should be able to embed and develop the values and attitudes that are expected in a major way works good habits in daily life .
Various learning methodsThe process of teaching and learning is good, should use different types of methods of learning alternately or hand in hand with each other . Each of these methods there are disadvantages and advantages . Teacher's task is to choose the right methods to create teaching and learning process . According Djamarah ( 2002:93-110 ) various methods of learning are as follows :a. methods of projectProject method is a way of presenting lessons starting point to a problem , then the solution is discussed from various aspects as a whole and meaningful . The use of this method starts from the assumption that the solution to the problem needs to involve not only the subject , but should involve a wide range of subjects that are related to solving the problem.b . experimental methodsExperimental method ( experiment ) is a way of presenting a lesson , in which students conduct experiments to prove his own experience and learned something . Students are required to experience for yourself , seek the truth or trying to find a law or the arguments and draw conclusions or process they experienced it .c . Methods duty or recitationRecitation method ( assignment ) is a method of presenting the subject matter in which the teacher gives specific tasks that students undertake learning activities . This method is given as much the subject matter a little while . In order materei subjects completed within the time specified , then this is the method that is usually used by teachers . This task can usually be done at home , at school , in the library , and in other places . Duties and recitation stimulate children to actively learn , both individual and group , which was given the task of so many kinds depending on the objectives to be achieved .d . discussion methodThe method of discussion is how the presentation of the lesson , in which students are exposed to a problematic issue to be discussed and solved together . Discussion is one of the techniques of teaching and learning techniques are carried out by a teacher at school . In the discussion going nteract , exchange of experience , information , solve problems and students become active .e . methods sociodramasSociodramas methods and role playing the same can be said in its use often disilihgantikan . Sociodramas basically dramatizing behavior in relation to social issues .f . method demonstrationThe method is a demonstration of how the presentation of the learning material or demonstrate to students demonstrating a process , situation or particular object being studied , either real or artificial with oral . With the method of demonstration , the admissions process will be a memorable lesson in depth so as to form a perfect and fully understanding .g . Methods of problem solvingMethods of problem solving is not just a method of teaching , but also a method of thinking because in a problem solving method can use other methods of searching for data to start to draw conclusions .Understanding Learning Methodh . Methods of study toursField trip in the sense of teaching methods has its own distinct meaning in the general sense . Field trip here means a visit outside the classroom in order to learn . Engineering work is wiasta teaching techniques implemented by teaching students specific to a place or object outside of school to learn or investigate something .i . Question and answer methodQuestion and answer method is a way of presenting a lesson in the form of questions to be answered , especially from teachers to students , but can also be from student to teacher . Question and answer method allows for direct communication is two-way because at the same time the dialogue between teacher and student .j . training methodsMethods of teaching practice maerupakan a good way to inculcate certain habits . This method can also be used to obtain an agility , accuracy , chance and skill .k . lecture methodLecture method is the traditional method , because it had always been used as a means of oral communication between teachers and students in teaching and learning . In the lecture method required the activity of teachers in teaching activities . This method is widely used in teaching the lack of facilities .Each method has advantages and disadvantages of learning on their own . The use of varied methods and in accordance with the material and learning objectives can make students excited and motivated to learn . The method should be able to enhance the students' understanding of the lesson materials provided by the teacher .From the above description , the indicators of learning methods in this study are :
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