Pengaruh Pengetahuan Pengantar Akuntansi dan Pemanfaatan Software Akuntansi MYOB terhadap Kinerja Praktik Kerja Industri Siswa Kelas XI Akuntansi SMK Negeri 4 Surabaya
Abstract
Abstrak
Sekolah Menengah Kejuruan dalam program keahlian akuntansi, salah satu syarat utama menyelesaikan proses Pendidikan bagi siswa yang sekolah di SMK adalah praktik kerja industri. Kinerja kerja praktik kerja industri dipengaruhi oleh berbagai faktor, antara lain mata diklat prasyarat sebelum menempuh mata diklat baru yang akan diterima dan mata diklat prasyarat sebelum pelaksanaan prakerin, dalam penelitian ini meliputi pengetahuan pengantar akuntansi dan pemanfaatan software akuntansi MYOB. Penelitian ini dilakukan dengan tujuan untuk mengetahui: (1) Pengaruh pengetahuan pengantar akuntansi dan pemanfaatan software akuntansi MYOB terhadap kinerja kerja praktik kerja industri, (2) Pengaruh pengetahuan pengantar akuntansi terhadap kinerja kerja praktik kerja industri, (3) Pengaruh pemanfaatan software akuntansi MYOB terhadap kinerja kerja praktik kerja industri.Penelitian ini adalah penelitian deskriptif kuantitatif dengan populasi sebanyak 111 responden dan sampel sebesar 90 responden yang diambil dengan menggunakan teknik Proportional random sampling. Pengumpulan data dilakukan dengan tes dan dokumentasi. Dalam penelitian ini Uji hipotesis menggunakan uji regresi linier berganda. Hasil Uji F (simultan) menunjukkan bahwa nilai probabilitas signifikasi sebesar 0,000 < nilai alpha (0,05) maka pengetahuan pengantar akuntansi dan pemanfaatan software akuntansi MYOB berpengaruh terhadap kinerja kerja praktik kerja industri. Hasil uji t (parsial) menunjukkan bahwa nilai signifikasi pengetahuan pengantar akuntansi (X1) sebesar 0,000 dan pemanfaatan software akuntansi MYOB (X2) sebesar 0,020 yang semua variabel mempunyai nilai t hitung yang lebih besar dari t tabel (1,987) serta nilai signifikasi kurang dari 0,05. Jadi dapat disimpulkan bahwa kinerja kerja praktik kerja industri dipengaruhi pengetahuan pengantar akuntansi dan pemanfaatan software akuntansi MYOB.
Kata kunci: pengetahuan pengantar akuntansi, pemanfaatan software akuntansi MYOB, kinerja kerja
praktik kerja industri.
Abstract
Vocational High School in the accounting expertise program, one of the main requirements for completing the Education process for students who study in vocational schools is industrial work practices. The work performance of industrial work practices is influenced by a variety of factors, including prerequisite training courses before taking the new training course to be accepted and the prerequisite training courses before the implementation of the internship, in this study include introductory knowledge of accounting and utilization of MYOB accounting software. This research was conducted with the aim to find out: (1) The effect of introductory knowledge of accounting and the use of MYOB accounting software on the work performance of industrial work practices, (2) The effect of introductory accounting knowledge on the work performance of industrial work practices, (3) The effect of using MYOB accounting software on work performance of industrial work practices. This research is a quantitative descriptive study with a population of 111 respondents and a sample of 90 respondents taken using proportional random sampling technique. Data collection is done by tests and documentation. In this study hypothesis testing using multiple linear regression test. F test results (simultaneous) indicate that the value of the probability of significance of 0.000 <alpha value (0.05) then the introductory knowledge of accounting and the use of MYOB accounting software affect the work performance of industrial work practices. The results of the t test (partial) indicate that the significance value of accounting introductory knowledge (X1) is 0,000 and the utilization of MYOB (X2) accounting software is 0.020 which all variables have a calculated t value greater than t table (1.987) and a significance value of less than 0 , 05. So it can be concluded that the work performance of industrial work practices is influenced by the introductory knowledge of accounting and the use of MYOB accounting software.
Key Words: introductory knowledge of accounting, utilization of MYOB accounting software, work
performance of industrial work practices.
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