Abstract
The quality of student services has been evaluated by university management. They have evaluated the student learning activity in the class related with the student satisfaction. The type of services based on the human services, where students as a user and lecturers as service providers. during learning activity. That is clear that the successful of learning activity in class depends on good interaction between them. The aim of this research was analysed the influence of the lecturers' role (which assessed students in the student evaluation sheet) to the Learning Value (which shows the success of the learning process of a course that perceived by students) by the students majoring Accounting from Economic Faculty of Trisakti University in Indonesia. The result from this research were the added value perceived by the students majoring Accounting from Economic Faculty of Trisakti University after following the learning process (Learning Value) is good. Permanent lecturers of accounting in Economic Faculty of Trisakti University have been doing its role properly. This showed from the evaluation of accounting students who show that the lecturers have done organizing course with good (Course Organization), have been involved in the learning process (Instructor Involvement), interact with students during the learning process with good (Student-Instructor Interaction) and give the task that does not overload the students (Course Demand). The role of lecturers is significantly influence on Learning Value (indicating the success of the learning process a course). The role of lecturers related with Student instructor Interaction, Instructor Involvement and Course Organization. Dimensions of the lecturer's roles that are considered most influence or earning Value sequentially from the largest to the smallest is the Cours Organization, Instructor Interaction, Student Instructor Interaction. Influence of Course Organization, Instructor Interaction and Student Instructor Interaction is positive. Thus the better the Course Organization, Instructor Interaction, Student Instructor Interaction it will also greater the added value perceived by the students from the learning process.