Based on the way the human brain and the cortex work, something that can be related to learning is that when the human brain receives information or lessons, it must be in a calm and relaxed state so that the cortex can take over the information and store it in cognitive memory. If you receive information in the form of MyOB computer accounting application material while under stress, the information will be taken over by the reptile's brain, resulting in the information not being processed into cognitive. The brain is the control center for accounting learning activities that take place in the human body. The results of research in learning using brain accounting computer applications have a function in regulating all mental activities, namely those related to intelligence, memory, awareness and consideration. Cells in the brain that will play a role in processing learning activities in an individual. The more often someone stimulates their brain to think, the more cognitive will develop. However, it is not uncommon for inconsistencies to occur in the learning process in the brain so that what is perceived in the brain is different from the attitude or behavior carried out.