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The field of education is one of the very important field and needs a specialattention from all walks of life because education has a vital role to developthe human resource that play a role in the formation of students to be assetsof the nation's expected to become productive human. This is in accordance withthe National Education Goal in the Act No. 20 chapter 3 in 2003, namely:national education aims to develop the potential of learners in order to becomea faith man, piety to Almighty God, noble attitude, healthy, knowledgeable,competent, creative, independent, and become a democratic and accountablecitizens. To achieve a good education quality certainly can not beseparated from teaching and learning activity as the main activity in theschool.

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Maryono and Trisngati (2011) expressed that it can not be denied thatthe teaching and learning process in the classroom appeared tending to bepassive, the learning is more focused on the teachers and students still dependon the teachers, it can be seen from the tendencing of most teachers whichactive in talking in front of the class so the students get boring, sleepy andannoying the other students. Beside that, the choice and utilisation oflearning models is also has an important role because until now there are manystudents that are less encouraged in studying because the teachers use thetraditional or convensional learning model. In achieving the goals of National Education andimproving the quality of education, certainly the teaching and learning processis quite determine which involve teachers and students.

A teacher is theproffesional personality who has the main duty, namely educating, leading byhand, guiding, training and evaluating the students. While the students are thesubject of study who have the unic and potensial characteristics whichdetermine the successful of education. The student’s capability in respondingand implement the materials learning as well as utilize it, has the big effectin the successful of study. Uno and Mohamad (2011:198) stated that “there are severalfactors which influence the effectiveness of student’s learning, namely theinternal factors that consist of physiological aspects and psychologicalaspects”. In the process of teaching and learning, the activeness of learnersis very important and should be noted by educators so that the learning processwill be completely obtaining the optimal results. The teachers just stimulatethe activeness of learners.

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Teachers can also develop the communication climatein the classroom during the learning takes place, that is the interactivefeedback between teachers and learners. Based on the observation conducted by the researcher inSMA Negeri 2 Bandar Simalungun, the researcher has been obtained theinformation that the teaching and learning activities as well as the studyresult of accounting subject tend to be low. The activities of teacher stilltend to dominate the learning activities so that students take on the subjectmaterial from the teacher and waiting for an explanation from the teacherwithout trying to look and find it by themselves by reading or analysing, they lackedof courage in expressing their opinion, afraid to ask teacher and friends aboutthe subject material which they do not understand so that there is noreciprocal reaction from students. Beside that, the teaching methods of teacher is lesscreative and just occurred in one direction, namely is the conventional methodsor merely lecturing. That makes the teaching and learning process get boredomand drowsiness for students, so that they can not absorb the maximum subjectmaterials.

Theobservation result conducted by the researcher further showed that there aresome students who are willing and in passion to study accounting, but manystudents were less enthusiastic in studying it and not paying attention to whatteacher said. In addition, the learning conditions are not conducive.

The researcheralso saw that in the teaching and learning process, the teacher less in givingmotivation and not creative in utilizing the variation of learning model orstrategy. The students are seemedused to hearing, noting then memorize the learning material.

It makes thestudents become bored, lazy and have thought of when the lesson of accountingsubject will going to be over so that some students disturb another students,playing games through their mobile phone or sending the SMS while waiting thelesson to be over. Learning Cycle is one of the learningmodel of student centered learning. Through some investigation conducted by theresearcher, this learning model is never implemented yet in SMA Negeri 2 BandarSimalungun especially in accounting subject. Based on the past studies, thislearning model is recommended to school to be applied because it is one of thelearning model which is centered the student to the learning process andactively role the students in the learning process.

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Based on the issue above itis needed the teacher’s creativity by selecting and implementing an appropriatelearning model to enhance the activity and study result of accounting subjectin the learning process. In implementing the learning models it is attempted touse the student centered learning models so that the students have the opportunity to be moreactive in studying and easier to understand and absorb the subject learningmaterials. For this reason, the researcher try to implement one of the learningmodel called Learning Cycle inaccounting subject which is discussed the topic about “preparing the financialstatements of service companies”. Learning Cycle is one of the learningmodel of student centered learning.

LearningCycle is a learning model that consists of a series of stages of activitiesorganized in such a way so that the learners can master and competent on thesubject materials that must be achieved in the way of learning with an activerole. This learning model is based on the constructivistparadigm. This learning model suggests that the learning process can involvethe students in active learning so that there are process of assimilation,accommodation, and organization in the cognitive structure of students. Ifconstruction process of knowledge occurs well so learner will be able toincrease their understanding to the topic studied.

This model consisted of seven stages which interrelatedone each other, namely elicit, engage, explore, explain, elaborate,evaluate, dan extend. Inelicit and engage stages, the teachertried to encourage and develop the curiosity of students based on the topicsthat will be taught. It is done by asking the factual questions about theprocess of daily life (related to the topic of discussion). Thus, students willprovide or give the responses or answers, then the teacher can use thestudents’s answers as the basis to know their prior knowledge about the topicthat will learned. In explore stage,student makes some research activities in a small group which consist ofdiscussing, gathering data or information, observation, guessing and testingthem and making hypotheses based on their experiences and their priorknowledge.

In explain stage, teacherprovides the opportunities for students to demonstrate their understanding orskills through their own words. In elaboratestage, the students can practice their new knowledge, suggest solutions,create new problems and make decisions and introduce logical implications. In evaluate stage, teacher give anassessment from the elicit stages until elaborate stages, follow-through onquestions, looking for student growth and provide reinforcement of the conceptslearned. In the final stages that is extendstage, teacher shows the relationship between the concepts learned withother concept and student can expand it.

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Accordingto the background description above, the issues that in reality that theactivities and student’s study result is still not achieve the desired target,so the ability of teachers to implement the learning process needs to beimproved. In this case the researcher consult with teacher accounting concernedabout the implement of Learning Cyclemodel accompanied with its application steps so that the teacher knows exactlywhat it's Learning Cycleinstructional model that will be expected to increase the activity andstudent’s study result. Theinitial stage namely elicit, teachergives the motivation and passion about the importance for them to learn thematerial to be learned in early learning so that students do not immediatelyget bored but excited to learn the material. In this early stage the mostimportant thing is to know the extent to which teachers have prior knowledge ofstudents so teachers can condition a student's knowledge of the material. Forexample, by asking 'What do you know about the accounting cycle?' Inthe second stages namely engage stage,the teacher tries to capture students’s attention,get students thinking about the subject matter, raise questions in student’s minds,stimulate thinking, and access prior knowledge.

To arouse the student interest teacher can use a discrepantevent, telling a story, giving a demonstration, or by showing an object,picture, or brief. The point of this stage is the capturing and construct thestudent’s interesting so that they want to know more about the material. The corresponding conversation with the students mayaccess and add their prior learning in this stage. After the teacher knows about the student’sprior knowledge, then the teacher has students to make a small discussiongroups consist of four or five students per group and provides an opportunityfor students to observe, collect and record the data, isolate variables,interpret results, develop hypotheses, and organize their findings over thediscussion. It is called the explore stage.From this activities, students are encouraged to do assimilation causingan imbalance in their mental structure (cognitive disequilibrium) and theemerging questions that lead to the development of high level reasoning.

Theemergence of these questions indicate the students’s readiness to pursue thenext stage. The teacher’s role is to provide support and scaffolding. Student’srole is to construct their own understanding through active experience. After the discussion the next stage is explain. Students report their findingsthrough their own analysis or discussion result and discoveries to the class.Teacher allows opportunities to verbalize and clarify the concept and terms andsummarizes the results of the exploration stage.

Theteacher guides students toward coherent and consistent generalizations, helpsstudents with distinct scientific vocabulary and lead the discussion throughthe debriefing process. In this stage the teacher can conclude the extend towhich they understand the material being studied and give the assessment. Afterthe explain stage, the next stage in this model is elaborate. The teacher has students to apply the newlylearned concepts to new contexts.

Pose a different (but similar) question andhave students explore it using the concept they have learned. The student dothe questions of teacher. Application of concept can increase of the conceptunderstanding and motivation to learn because students know the real applicationof the concept that learned. This phase is suitable with organization phase inPiaget theory. In this stage the teacher can lead the student to do what theymust do and observe the student’s activities. The next stage after this is evaluate stage.

The teacher evaluatesstudents’s progress toward achieving the instructional goals. Students learn toassess their understanding and abilities. As well as the teacher uses theformative assessment from elicit stage and assess, for example, the design ofthe investigation, the interpretation or presentation of the data, orfollow-through on questions, and looking for student growth during thediscussion is taking over. Growth is the desired change in the students’sunderstanding of key concepts, principles, and skills in a differentiatedclassroom.

Expectations vary according to the student’s beginning point.Summative assessment may be used here to measure achievement and assign agrade. The final stage is extend. Inthis stage the teacher can stimulate the students to find the relationship ofconcept that learned with the other concept. It can increase and develop thestudents’s reasoning. cara membobol internet bankingsetahun sdh saya menjalankan teknik ini dan sd menghasilkan jutaan rupiah,bagi anda yang berminat dengan tools ini akan saya berikan maaf tapi gk gratiskarena skript ini saya buat sangat lama sekali, hasil dari try and error pribadi yg ckp lama.