The purpose of this research is to develop a web-based learning environment where teachers can provide subject content using SCORM Simple Sequence Specification (SSS) mechanism with guided learning paths to cultivate learners? goal setting skills. This research investigates the difference in learning performance between the process goal and the outcome goal. The subject of the study is "division of decimals" in elementary school curriculum. The results show that there are no significantly difference in the aspects of learning scores and satisfaction between the Process Goal Group and Outcome Goal Group. Furthermore, the Process Goal Group is more efficient than the Outcome Goal Group in time spent for completing the learning objectives. Moreover, the learners who had a higher post-test score in the Process Goal Group spent significantly less time to achieve the learning objectives than those who had a lower post-test score. However, there is no such finding for the Outcome Goal Group.