Analysis of Difficulties in Learning Accounting: Perspective of Teachers and Students
Author (s) : Siti Fatimah; Dwi Hasmidyani; Suranto; Yuliana FH; Anggi Leisthari
Institution : Economic Education Study Program, Faculty of Teacher Training and Education, Universitas Sriwijaya, Indonesia
Accounting Education Study Program, Faculty of Teacher Training and Education, Universitas Muhammadiyah
Surakarta, Indonesia
Category : Article, IJMMU
Topics : : Learning Difficulties; Accounting; High School Students; Accounting Learning; Learning Strategies
Abstract :
This study aims to analyze the difficulties in learning accounting faced by students and teachers in State Senior High Schools in Palembang City, especially at Senior High School 3 (SMA Negeri 3) and Senior High School 13 (SMA Negeri 12) Palembang. The research method used is descriptive quantitative with data collection techniques through questionnaires given to 118 students and interviews with 8 economics teachers. The results of the study indicate that most students have difficulties in understanding several accounting topics, especially trial balance, general ledger, reversing journals, and adjusting journal entries. The main factors that influence students’ learning difficulties are the complexity of the material and limited learning time, plus the use of conventional learning strategies that are less varied. Nevertheless, students show high interest and motivation in learning accounting. This study suggests the development of more effective learning strategies, including the use of technology-based learning media such as videos and e-books, to help students understand accounting materials better. This analysis is expected to be a guideline in improving accounting learning in the future.
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