PENGARUH PENGUASAAN AKUNTANSI DASAR, LOCUS OF CONTROL, DAN LINGKUNGAN BELAJAR TERHADAP HASIL BELAJAR PRAKTIKUM AKUNTANSI PERUSAHAAN JASA DAGANG DAN MANUFAKTUR SISWA KELAS XII AKUNTANSI DAN KEUANGAN LEMBAGA DI SMK NEGERI  1 KEMLAGI

THE INFLUENCE OF BASIC ACCOUNTING MASTERY, LOCUS OF CONTROL, AND LEARNING ENVIRONMENT ON LEARNING RESULTS IN ACCOUNTING PRACTICUM FOR TRADE AND MANUFACTURING SERVICES COMPANIES, STUDENTS OF CLASS XII ACCOUNTING AND FINANCE INSTITUTIONS AT SMK NEGERI 1 KEMLAGI

Hasil belajar menjadi tolok ukur keberhasilan peserta didik dalam proses pembelajaran. Tujuan dalam penelitian ini adalah untuk menganalisis Pengaruh Penguasaan Akuntansi Dasar, Locus of Control, dan Lingkungan Belajar terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Jasa Dagang dan Manufaktur Siswa Kelas XII Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Kemlagi. Populasi dalam penelitian ini adalah siswa kelas XII Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Kemlagi Tahun Ajaran 2022/2023 yang berjumlah 100 siswa yang keseluruhannya dijadikan sebagai sampel. Data dikumpulkan dengan metode kuisioner dan metode dokumentasi. Metode kuisioner digunakan untuk mengumpulkan data variabel Locus of Control dan Lingkungan Belajar, sedangkan metode dokumentasi digunakan untuk mengumpulkan data variabel Penguasaan Akuntansi Dasar dan Hasil Belajar Praktikum Akuntansi Perusahaan Jasa Dagang dan Manufaktur. Uji prasyarat analisis data meliputi uji normalitas, uji linearitas, uji multikolinearitas, uji heteroskedastisitas. Teknik analisis data hipotesis menggunakan analisis regresi linear berganda pada taraf signifikan 5%.

Hasil penelitian ini diperoleh sebagai berikut (1) Terdapat pengaruh yang positif dan signifikan antara Penguasaan Akuntansi Dasar, Locus of Control, dan Lingkungan Belajar Terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Jasa Dagang dan Manufaktur Siswa Kelas XII Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Kemlagi (2) Terdapat pengaruh yang positif dan signifikan antara Penguasaan Akuntansi Dasar Terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Jasa Dagang dan Manufaktur Siswa Kelas XII Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Kemlagi (3) Terdapat pengaruh yang positif dan signifikan antara Locus of Control Terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Jasa Dagang dan Manufaktur Siswa Kelas XII Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Kemlagi Kemlagi (4) Terdapat pengaruh yang positif dan signifikan antara Lingkungan Belajar Terhadap Hasil Belajar Praktikum Akuntansi Perusahaan Jasa Dagang dan Manufaktur Siswa Kelas XII Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Kemlagi Kemlagi.

Kata kunci : Penguasaan Akuntansi Dasar, Locus of Control, Lingkungan Belajar

Learning outcomes become a benchmark for the success of students in the learning process. The purpose of this study was to analyze the effect of Mastery of Basic Accounting, Locus of Control, and Learning Environment on Learning Outcomes of the Accounting Practicum for Trade and Manufacturing Services Companies Class XII Accounting and Financial Institutions at SMK Negeri 1 Kemlagi. The population in this study were students of class XII Accounting and Institutional Finance at SMK Negeri 1 Kemlagoi for the 2022/2023 Academic Year, a total of 100 students, all of whom were used as samples. Data was collected by the questionnaire method and documentation method. The questionnaire method was used to collect data on Locus of Control and Learning Environment variables, while the documentation method was used to collect data on Basic Accounting Mastery and Learning Outcomes of Accounting Practicum for Trade and Manufacturing Services Companies. Data analysis prerequisite tests include normality test, linearity test, multicollinearity test, heteroscedasticity test. The hypothesis data analysis technique uses multiple linear regression analysis at a significant level of 5%.

The results of this study were obtained as follows (1) There is a positive and significant influence between Mastery of Basic Accounting, Locus of Control, and Learning Environment on Learning Outcomes of Accounting Practicum for Trade and Manufacturing Services Companies Class XII Accounting and Financial Institutions at SMK Negeri 1 Kemlagi ( 2) There is a positive and significant influence between Mastery of Basic Accounting on the Learning Outcomes of the Accounting Practicum for Trade and Manufacturing Services Companies Class XII Students of Accounting and Financial Institutions at SMK Negeri 1 Kemlagi (3) There is a positive and significant influence between Locus of Control on Learning Outcomes Accounting Practicum for Trade and Manufacturing Services Companies Class XII Students of Accounting and Financial Institutions at SMK Negeri 1 Kemlagi Kemlagi (4) There is a positive and significant influence between the Learning Environment on Learning Outcomes of Accounting Practicum for Trade and Manufacturing Services Companies for Class XII Students of Accounting and Financial Institutions in SMK Negeri 1 Kemlagi Kemlagi.

Keywords : Mastery of Basic Accounting, Locus of Control, Learning Environment