ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi di Universitas Bung Hatta Padang)

Author(s):  
Ethika Ethika ◽  
Ade Saputra

This study has several objectives first prove a significant difference in understanding of the assets, liabilities and capital between the students from SMK Accounting Department, High School and Madrasah Aliyah Department of Public IPS IPS majors. Prior to hypothesis testing performed prior sample collection is 68 students who have graduated from vocational secondary education level majoring in Accountancy, SMA study of majoring of IPS science Madrasah Aliyah common in college majoring in social studies at the Bung Hatta University of Padang. Type of data used are obtained through deployment of primary questionnaire. Variable study is a basic understanding of accounting concepts consisting of cash, liabilities and capital, while the distinguishing dimension is the level of formal education of students in the past. The process of hypothesis testing is done by using a statistical test that is using the Kruskal Walls. Based on the results of testing the first hypothesis of no difference in the understanding of accounting students from vocational education majoring in accounting, SMA students and Madrasah Aliyah major of IPS science. in understanding the basic concepts of accounting view of the assets. The second hypothesis found differences in the understanding of accounting students from vocational education majoring in accounting, high school social studies department, and public Madrasah Aliyah Department the major of IPS science of the basic concepts of accounting in view of the obligation. The third hypothesis found no differences in accounting students' understanding of vocational education majoring in accounting, SMA student, and Madrasah Aliyah general social studies department of the basic concepts of accounting view of capital.

2021 ◽  
Author(s):  
Ladzina Shafira Zahra ◽  
◽  
Audita Setiawan ◽  

The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.


2017 ◽  
Vol 4 (4) ◽  
pp. 598
Author(s):  
Varda Bar ◽  
Ebtisam Azaiza ◽  
Dima Azaiza ◽  
Aviv Spector Shirtz

<p><em>This paper presents a comparative research between high school and college students, regarding the basic concepts of electrolysis. The importance of electrolysis as a crossroad between sciences,</em><em> </em><em>and as essential for understanding the causes of electricity and the influence on technology, is emphasized. The results showed a significant difference between the pre-test and the post-tests. The achievements of the college students were higher than those of the high school, however some of the difficulties observed in the high school still exist to some extent in the college. This paper argues that the history of science can be a useful and fruitful inspiration to science teaching. </em></p>


IQTISHODUNA ◽  
2012 ◽  
Author(s):  
M. Cholid Mawardi

The purpose of this study was to measure the gap of understanding that comes from the vocational school students majoring in accounting, high school social studies and Madrasah Aliyah Department of General of the basic concepts of accounting. The basic concept of accounting is used as a variable in this research that the assets, liabilities and capital. Techniques of data collection in this research using questionnaires. Population and sample in this study were 100 students majoring in accounting at the State Universities in Malang City listed as an active student for the academic year 2010/2011 and has completed introductory accounting courses I and II. This study uses a different test Kruskal Wallis to measure the gap of understanding that comes from the vocational school students majoring in accounting, high school social studies majors and Madrasah Aliyah General of the basic concepts of accounting. The results show that, of the three variables are used as the measurement of differences in levels of student understanding of basic concepts of accounting are assets, liabilities, capital and otherwise there is no students' understanding of basic concepts of accounting. From the mean rank of three variables it is seen that students from Madrasah Aliyah better understand the basic concepts of accounting compared to students from SMK Accounting Department and high school social studies majors.


2019 ◽  
Vol 8 (2) ◽  
pp. 169-176
Author(s):  
Maya Rahayu ◽  
S Suyanto

formulate the learning plan, method comprehension and approach, curriculum, learning motivation as well as learning evaluation instrument. This research was aimed to discover the skill difference of pedagogical knowledge of biology teachers compared to different educational backgrounds. The method of this research was a quantitative-descriptive through proportional random sampling technique for sample collection. The population of this research was the entire biology teachers in State High School of Lebak Banten. The collected samples were 18 biology teachers with different educational backgrounds. This research was performed in State High Schools spread among the area of Lebak-Banten. The analysis results of the data of pedagogical knowledge question items have indicated that the average teachers with biology education background has higher score (73.33) and 0.033<0.05 value has acquired based on t-test result. It means that there is a significant difference between teachers who have biology education background compared to teachers with non-education backgrounds


2013 ◽  
Author(s):  
Henry Cole ◽  
Joan Mazur ◽  
Pamela Kidd ◽  
Ted Scharf ◽  
Susan Westneat ◽  
...  

2017 ◽  
Vol 6 (2) ◽  
pp. 208
Author(s):  
Andrea Tokić ◽  
Matilda Nikolić

Previous studies demonstrated that different academic contexts could have different effects on moral development, i.e. in most cases formal education enhances moral reasoning, but sometime erodes it (for example for medical students). The aim of this study was to examine differences in moral reasoning among students of different academic disciplines (health care, law, social sciences and humanities). In research participated 386 students (Mage=23,12): 154 law students, 55 nursing students, 123 other social sciences students, a 53 humanities students. Participants took Test of Moral Reasoning (TMR) (Proroković, 2016) which measures index of moral reasoning (in range from 0 to 1), and idealistic orientations (humanistic and conservative). The results showed that there was no difference in the moral reasoning index among students of different academic orientations. Furthermore, students of different academic disciplines differed in the humanistic orientation in a way that students of social studies were more humanistically oriented than law students. Some of the possible explanations for the lack of differences with regard to academic orientations is that overall stimulating environment that college provides is perhaps more important for moral reasoning development than specific academic contexts. Findings of this study are consistent with the findings of some of the previous studies.


2018 ◽  
Vol 2 (2) ◽  
pp. 133
Author(s):  
Gusnita Efrina

This articel aims to obtain data on non-cognitive assessment, the ability of teachers to make the rubric of non-cognitive assessment, constraints - any constraints faced by teachers in developing noncognitive instruments as well as any policy that will be done in overcoming the obstacles faced by social studies teacher in junior RSBI Padang Class VII Semester II.This type of research is descriptive research. Data obtained from document analysis, interviews and observation. Techniques of data analysis by using percentages. Data obtained from interviews with informants, the junior high school teachers who teach social studies classes RSBI VII, Chairman of the IPS MGMP Padang, three expert specialist and deputy head of the school curriculum areas.After data analysis performed, the results obtained that the number of teachers who have not done in developing and assessing the activities within the rubric of attitude assessment, student performance and products. Once analyzed by the expert assessment rubric attitude, and product performance in terms of science and the content is quite good and better in terms of the language section. Perceived obstacles to overcome problems that arise in the application of attitude assessment, and performance of the products most social studies teachers have tried various things such as: reading books / other resources relevant to teaching materials, training, seminars and follow MGMP forum, discuss in advance with Head of School before attending the training and talked about making attitude assessment rubrics, and product performance with peers.


Author(s):  
Lisa Fitriani Rahman

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.


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