Pengaruh Pemahaman Akuntansi Dasar, Intensitas Pemberian Tugas dan Self Regulation terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur Kelas XI AKL SMK Negeri 1 Surabaya

The Effect Comprehension of Basic Accounting, Intensity of Giving Assignment and Self Regulation on the Learning Outcomes of The Accounting Practicum for Service, Trade, and Manufacturing Companies at Class XI AKL SMK Negeri 1 Surabaya

Keberhasilan proses belajar dapat dilihat dalam aspek hasil belajar. Hasil belajar praktikum akuntansi perusahaan jasa, dagang, dan manufaktur siswa ditunjang dari beberapa faktor, dari faktor internal, seperti pemahaman akuntansi dasar dan self regulation, serta faktor eksternal yaitu intensitas pemberian tugas. Tujuan penelitian ini ialah untuk mengetahui pengaruh pemahaman akuntansi dasar, intensitas pemberian tugas, dan self regulation terhadap hasil belajar praktikum akuntansi perusahaan jasa, dagang, dan manufaktur kelas XI AKL SMK Negeri 1 Surabaya.

Penelitian yang digunakan merupakan penelitian kuantitatif yang dengan metode ex post facto. Populasi penelitian ini yaitu peserta didik kelas XI AKL SMK Negeri 1 Surabaya tahun ajaran 2023/2024. Sampel yang digunakan adalah teknik simple random sampling. Pengumpulan data dilaksanakan melalui obeservasi, wawancara, dokumentasi, dan kuisioner.  Pengolahan data menggunakan SPSS 26 mulai uji instrument penelitian, uji asumsi klasik, serta uji hipotesis.

        Hasil penelitian menunjukkan bahwa 1) Ada pengaruh pemahaman akuntansi dasar, intensitas pemberian tugas, dan self regulation secara simultan terhadap hasil belajar praktikum akuntansi perusahaan jasa, dagang, dan manufaktur. 2) Pemahaman akuntansi dasar berpengaruh signifikan terhadap hasil belajar praktikum akuntansi perusahaan jasa, dagang dan manufaktur. 3) Intensitas pemberian tugas berpengaruh signifikan terhadap hasil belajar praktikum akuntansi perusahaan jasa, dagang dan manufaktur. 4) Self regulation berpengaruh signifikan terhadap hasil belajar praktikum akuntansi perusahaan jasa, dagang dan manufaktur.

The success of the learning process can be seen in the aspect of learning outcomes. The learning outcomes of the accounting practicum for service, trade, and manufacturing companies students are supported by several factors, from internal factors, such as basic accounting comprehension and self-regulation, and external factors, is intensity of giving assignment. The purpose of this research is to determine the influence of basic accounting comprehension, intensity of giving assignment, and self-regulation on the learning outcomes of the accounting practicum for service, trade, and manufacturing companies at class XI AKL SMK Negeri 1 Surabaya.

The research used is quantitative research with ex post facto methods. The population of this study is students of class XI AKL SMK Negeri 1 Surabaya for the 2023/2024 academic year. The sample used is a simple random sampling. Data collection was carried out through observation, interviews, documentation, and questionnaires.  Data processing uses SPSS 26 starting from research instrument testing, classical assumption testing, and hypothesis testing.

The results show that 1) There was an simultaneous effect in comprehension of basic accounting, intensity of giving assignment, and self-regulation on the learning outcomes of the accounting practicum for service, trade, and manufacturing companies. 2) There was a significant effect of comprehension of basic accounting on the learning outcomes of the accounting practicum for service, trade, and manufacturing companies. 3) There was a significant effect of intensity of giving assignment on the learning outcomes of the accounting practicum for service, trade, and manufacturing companies. 4) There was a significant effect of self-regulation on the learning outcomes of the accounting practicum for service, trade, and manufacturing companies.