The concept of curriculum develops along side with the development of education. It is also varied according to schools of thought and the theories it upholds. The value of curriculum cannot be looked at only from the written document. It must also be judged from its implementation in the classes. Curriculum is not merely a written teaching plan. It is also a function that operates in the classes, a guideline and regulations for both the milieu and activities in these classes. For this reason, curriculum can be understood as a set of regulations that a student must undergo in order to achieve certain degree or certificate. In the meantime, theory is a set of statements that are orderly structured in a way that give functional meaning to a series of events. The theory of curriculum includes: the concept of curriculum, its assignment, development, design, implementation and evaluation. There are three concepts however in relation to curriculum, namely (1) curriculum as a substance, (2) curriculum as a system, and (3) curriculum as a field of study. Concerning the later, curriculum has become the subject of study by the experts in the field of education and teaching. The aim of curriculum as a field of study is to develop a science of curriculum and its system.