Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Pada Mahasiswa Program Studi Akuntansi Keuangan Publik Politeknik Negeri Bengkalis)

Molita Sarafina, Fachroh Fiddin

Abstract


One of the keys to mastering the science of accounting is to understand the basic concepts of accounting (Assets, Debts, Capital, Income and Expenses). If the basis of accounting has been mastered well, everyone will definitely easily live and practice it. One way for a person to understand the basics of accountants is by choosing accounting as an elective major in formal education starting from secondary education to higher education (Wardiningsih, 2020). The method used in this study is a quantitative descriptive method. The sample technique used is propotioned stratified random sampling, namely by first classifying according to its characteristics, namely based on the background of upper secondary education, namely the school of origin of the student (SMA IPA, SMA IPS, SMK AKUNTANSI). The data analysis used includes: Validity Test, Reliability Test, Normality Test, and Kruskall Wallis Test. The results of this study show that the level of understanding of the basic concepts of accounting regarding assets and capital between students who come from the high school of science, high school of social studies, and vocational school of accounting has differences. then the level of understanding of the basic concepts of accounting regarding debt, income, and expenses between students who come from the science high school, social studies high school, and accounting vocational school has no difference and can be said to have the same assessment. Kruskall Wallis Test Results the asset has a significance value of 0.012 0.05 and a capital variable of 0.003 0.05, These results show that H1 and H3 were received. furthermore, the results of the Kruskall Wallis Test of debt have a significance value of 0.114 0.05, income of 0.143 0.05 and expenses of 0.152 0.05. These results show that H2, H4 and H5 are rejected      

Keywords: Student Level of Understanding, Basic Concepts of Accounting, Assets, Debt, Capital, Income, and Expenses


References


Aditya, E. M. (2011). (Analysis about Understanding Students Majoring In Accounting Studi Empiris pada Mahasiswa S1 Jurusan Akuntansi PTS “ X †Semarang yang Berasal dari Latar Belakang Sekolah Menengah yang Berbeda. Fokus Ekonomi, 6(1), 40–48.

Agustina, & Yanti, D. M. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi Stie mikroskil Medan. Wira Ekonomi Mikroskil, 5(1), 11–20.

Anggraeni, B. D. (2018). Comparative Analysis of Students in Terms of Gender, Background of School, Student Enrollment (A Case study: Vocational Accounting Study Program). Kne Social Sciences, 3(11), 130. https://doi.org/10.18502/kss.v3i11.2756

Kusuma, B. H., & Bangun, N. (2011). Analisis Pemahaman Mahasiswa Akuntansi Terhadap Konsep Aset, Kewajiban, Dan Ekuitas. Jurnal Bisnis dan Akuntansi, 13(3), 183–194.

Shaufani, M. I. (2017). Analisis Pemahaman Mahasiswa Terhadap Mata Kuliah Pengantar Akuntansi Berdasarkan Latar Belakang Pendidikan Dan Gender (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Universitas Islam Kuantan Singingi). Universitas Islam Kuantan Singingi, 189–200.

Shulthoni, M., & Arifanti, R. (2016). Pemahaman Mahasiswa Akuntansi Tentang Aset, Kewajiban Dan Ekuitas. Journal of Accounting and Business Education, 2(4). https://doi.org/10.26675/jabe.v2i4.6076

A’isyah, S. I. T. I. (2018). Pengaruh Kecerdasan Linguistik, Kecerdasan Logis-Matematis, Dan Kecerdasan Spasial Terhadap Kemampuan Pemecahan Masalah Matematika Peserta Didik Smp/Mts. Di Kecamatan CERME (Doctoral dissertation, Universitas Muhammadiyah Gresik).

Wardiningsih, R. (2020). Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi. Manazhim, 2(2), 143–156. https://doi.org/10.36088/manazhim.v2i2.852

Samryn, L. M. "Pengantar Akuntansi: mudah membuat jurnal dengan pendekatan siklus transaksi." Jakarta: Rajawali Pers (2014).

Aziza, N., & Rissyo Melandy, R. M. (2006). Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi, Kepercayaan Diri Sebagai Variabel Pemoderasi. Simposium Nasional Akuntansi 9 Padang, 1-49.

Nawasarif, D. (2019). Analisis Tingkat Perbedaan Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi S1 Universitas Muhammadiyah Malang yang Berasal dari Latar Belakang Sekolah Menengah yang Berbeda) (Doctoral dissertation, University of Muhammadiyah Malang).




DOI: https://doi.org/10.35314/iakp.v3i2.2664

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Molita Sarafina, Fachroh Fiddin



This Journal has been listed and indexed in :


View My Stats
Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: iakp@polbeng.ac.id
www.polbeng.ac.id