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· Web view Quality test data using test for normality using the Kolmogorov-Smirnov approach or above 5% or> 0.05. Hypothesis testing The research hypothesis testing using Path Analysis

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(Esa Unggul University, Jakarta, Indonesia)

[email protected]


The aim of this research is to create a predictive model of learning style preferences and the factors that influence the students majoring in accounting at the College of West Jakarta. This model is an analysis of the observations through a survey about learning style preferences views of the various factors that affect the environment, physiotherapy and psychological conditions of the students. Learning style preferences conducted by the student can then be associated with the understanding of accounting during the lecture at the college. Model MBTI preference learning style is better suited to see the learning styles in accounting education. Learning styles suitable for students will increase understanding of accounting.

Population in selected research is accounting students at a private university in West Jakarta, with samples that have passed some of the core courses in the accounting department. Data analysis method used was explanatoris causal used to describe a wide range of the data processing which is an analysis of cause and effect. The analytical tool used is path analysis (path analysis) to predict the effects of environmental, physiological and psychological condition to the learning style preferences and learning style preferences to improve understanding of accounting.

In order to achieve these objectives, it will be designing predictive models of environmental influences, physiology and psychology of the learning style preferences towards learning style preferences associated with the understanding of accounting.

The results of this study found that only external factors is the environment that can affect the accounting understanding through student learning style preferences. Meanwhile, internal factors, namely student's psychological state and can directly affect the physiological state of understanding of accounting on accounting students without having to go through the learning style preferences.

Keywords: Learning Style Preferences, Environment, Condition Physiology, Psychology,

Understanding Accounting


Accounting education, especially higher education organized accounting in college intended to educate students so that they can work as a professional accountant who has knowledge in the field of accounting (Fillia: 2010). Sundem (1993) concerned about the unclear ability accountancy graduates produced by higher education accounting. This is because many colleges are not able to make good their students master the knowledge and life skills.

Students are familiar with the pattern of rote learning but do not understand the lesson, so that students will tend to easily forget what you've learned or difficult to understand what is being taught next. Accounting is not a field of study that only uses numbers and compute the sum or subtraction, but accounting is also a field of study that uses that require logical reasoning.

According Soewardjono (1999) understanding of accounting is a person's ability to know and understand about accounting. The level of understanding of accounting can be measured by the value of the courses include introductory value accounting, intermediate financial accounting, advanced financial accounting value, value accounting audits, and value accounting theory Tanta (2010) states that the experts in the field of education trying to develop theories about learning styles as a way to find a way so that learning becomes easy and enjoyable.

Learning requires a high concentration in order to understand the concepts being studied. The situation and conditions for concentrating very much related to learning styles. If someone can recognize their own learning style, then that person can manage on what conditions, where, when and how one can maximize learning. Learning style is the way that tends to constantly use the student in learning a subject matter. Differences in student's learning style is influenced by the way of thinking that is normally used or often termed as cognitive style. According to Zhang and Sternberg (in Seifert & Sutton, 2009) cognitive style is the way it is constantly used by students in perceiving, remembering, solving problems, and making decisions.

According to Dunn And Dunn was quoted in the July (2010) there are several factors that support one's learning style, namely environmental, emotional, sociological, physiological, and psychological. Physical environment such as the weather, the state of air, space, light, environmental health, and learning time used by students, social environment such as social student with other people around, attitudes and behavior of people around the students, and the cultural environment such as customs and ordinances association communities around student learning styles affect (Sains Matika: 2012).

Physiological conditions such as health, sense of hearing and sense of vision and psychological conditions such as intelligence, attitudes, interests, cognitive style and flair also affect learning styles. The results show that learning styles in terms of its environmental aspects have a tendency that the environmental conditions, body position, and temperatures is an important aspect of determining the learning style. Savitri and Pujiningsih study (2012) showed that there was no difference in learning style preferences of students S1 and D3 majoring in accounting. Style of learning (learning styles) is also influenced by the experience, gender, ethnicity (Philibin,, 1995) and is specifically attached to each individual.

Recognize own learning style, not necessarily make a person smarter, but by getting to know one's learning style will be able to determine how to learn more effectively (Tanta: 2012). Some studies are intended to identify learning styles of students found that students with specific learning style show better achievement because they are more satisfied during the lecture (Baker, et al, 1987). Other results showed that students with similar learning styles lecturer of certain subjects, tend to have better performance or higher levels of satisfaction (Gaiger, 1992).

Research Adel, (2003), which intends to compare the tendency of learning styles found that students of accounting are likely to have different learning styles than students of management and business students, so that differences in the learning styles affect the strategy of lecturers in presenting subjects. Sujarwo and Delniawati (2010) states that learning styles play a role in a colander for learning, processing and communication. It is therefore appropriate learning styles and preferred learning will trigger creativity that improve learning outcomes better.

Learning good behavior will lead to an understanding of the lessons of the maximum. Conversely, the impact of behavioral learning unsightly study will lead to an understanding of the subjects less than the maximum (Fillia: 2010). Hariyogo research results and Suprianto (2011) and Komalasari (2013) states that the learned behavior affects the understanding of accounting. Understanding of accounting is an important thing in the process of improving the quality of output or graduates so that in this study need to be studied more in depth.

Literature Review

Behavior Learning

Suwardjono (2004) states that a university education is an option srategik in a person's individual goals. Spirit, learning, and student attitudes toward learning is strongly influenced by awareness of their individual goals and objectives are clearly educational institutions. Lecture is an opportunity to confirm the understanding of the students in the learning process independently. Control of the learning process is more important than results or test scores. If the learning process is well run, the value is a logical consequence of the process.

In the process of learning needed to learn appropriate behavior with the purpose of education, where the learning behavior of the purpose of education can be achieved effectively and efficiently, so that academic achievement can be improved. Learning behavior is often called habit learning is a learning process that individuals do repeatedly so that it becomes automatic or spontaneous. This behavior will affect the learning achievement (Hanifah and Syukriy, 2001). According Suwardjono (2004) good learning behavior consists of the habit of following the lesson, the habit of reading books, visits to the library, custom exam.

Preference Learning Styles (Learning Style Preference)

There are several theories and models of learning styles or learning styles and the factors that affect one's learning style. In general models of learning styles can be classified into three spheres, namely information processing environment, and personality (Hickoc: 1995). Several instruments to assess one's learning style has been developed by several experts, among others, developed by Kolb (1984), known as Learning Style Inventory (LSI) or Kolb'LSI. The model developed by Carl Jung who became known as the Myers Briggs Type Indicator (MBTI). Multiple Intelligence Model developed by Howard Gardner (1993). Another model developed by Canfield called the Learning Style Inventory (Canfield'LSI). Based on Kolb research, there are four types of learning styles, namely:

a. Learning styles accomodator / activist.

Accomodator learning style is a person's learning style is more like the experience (concentrate experience) and active experimenting (active experimentation). Someone prefers to get information on the feeling and process it in a way to pract

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