Pengaruh Fasilitas Laboratorium Komputer Akuntansi, Keahlian Pemakaian Komputer Dan Keefektifan Proses Pembelajaran Pengantar Akuntansi
Abstract
PENGARUH FASILITAS LABORATORIUM KOMPUTER AKUNTANSI, KEAHLIAN PEMAKAIAN KOMPUTER DAN KEEFEKTIFAN PROSES PEMBELAJARAN PENGANTAR AKUNTANSI TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI (MYOB) SISWA KELAS XI PROGRAM AKUNTANSI DAN KEUANGAN DI SMK NEGERI 1 BANGKALAN
Abstrak
Sekolah Menengah Kejuruan (SMK) sebagai salah satu sekolah yang telah menyiapkan siswanya untuk memasuki dunia kerja dalam kurikulum yang berlaku saat ini. Berdasarkan hal tersebut maka proses pembelajaran pencatatan akuntansi menggunakan komputer pada jurusan akuntansi menjadi salah satu mata pelajaran di SMK yang patut dipelajarin pada siswa yang mengikuti program akuntansi dikarenakan perusahaan pada saat ini banyak menggunakan pencatatan secara otomatis dan meninggalkan pencatatan secara manual dalam membuat laporan keuangan itu dirasa mempermudah dan mempercepat dalam membuat laporan keuangan dan menghitung laba atau rugi perusahaan. Penelitian ini bertujuan untuk mengetahui: (1) Untuk mengetahui pengaruh fasilitas laboratorium komputer akuntansi (2) pengaruh keahlian pemakaian komputer terhadap hasil belajar komputer akuntansi (Myob) di kelas XI Program Akuntansi (3) pengaruh kefektifan proses pembelajaran pengantar akuntansi terhadap hasil belajar komputer akuntansi (Myob) di kelas XI Program Akuntansi. Penelitian ini deskripsi kuantitatif dengan populasi sempel sejumlah 57 siswa yang diambil dengan teknik Nonprobability Samplin. Pegumpulan data dilakukan dengan cara menyebarkan angket kepada responden. Dalam penelitian ini uji hipotesis menggunakan uji F yang menunjukan bawah hasil menunjukkan nilai signifikan 0,000. Sehingga dapat diketahui bahwa nilai signifikan 0,000<0,05 maka artinya variabel fasilitas laboratorium komputer akuntansi, keahlian pemakaian komputer dan keefektifan proses pembelajaran pengantar akuntansi secara simultan berpengaruh terhadap hasil belajar komputer akuntansi. Hasil uji t (parsial) menjukan hasil fasilitas laboratorium komputer akuntansi (X₁) sebesar 0,006. 0,006<0,05, keahlian pemakaian komputer (X₂) sebesar 0,008<0,05 dan keefektifan proses pembelajaran pengantar akuntansi (X₃) sebesar 0,000<0,05 semua mempunyai t hitung lebih besar dari t tabel (1,672 ) maka dapat disimpulkan bahwa fasilitas laboratoriu komputer akuntansi berpengaruh terhadap hasil belajar komputer akuntansi (Myob).
Kata Kunci: laboratorium komputer akuntansi, pemakaian komputer, kefektifan proses pembelajaran, hasil belajar.
Abstract
Vocational High School (SMK) as one of the schools that has prepared students to enter the world of work in current curriculum. Based on this, the learning process of accounting using a computer in the accounting department is one of the subjects in the Vocational High School (SMK) that deserves to be studied in students who take accounting programs because the company currently uses recording automatically and leaves manual recording in making the financial statements felt simplify and speed up in making financial statements and calculating company profits or losses. This study aims to determine: (1) To determine the effect of accounting computer laboratory facilities (2) the influence of computer usage expertise on the learning outcomes of accounting computers (MYOB) in class XI Accounting (3) the effect of the effectiveness of the accounting introductory learning process in class XI Accounting. This research is a quantitative description with a sample population of 57 students taken by the Samplin Nonprobability technique. Data collection is done by distributing questionnaires to respondents. In this study, hypothesis testing using the F test which shows the bottom result shows a significant value of 0,000. 0,000 <0,05, it means that the variables of computer accounting laboratory facilities, computer use expertise and the effectiveness of the introduction of accounting learning processes simultaneously affect the results of accounting computer learning. The results of the t test (partial) show the results of accounting computer laboratory facilities (X₁) of 0.006. 0.006 <0.05, expertise in computer use (X₂) is 0.008 <0.05 and the effectiveness of the introductory learning process (X₃) is 0,000 <0.05 all have t count greater than t table (1,672) then it can be concluded that the facility computer accounting laboratory, computer usage expertise and the effectiveness of the learning process of accounting accounting influence the learning outcomes of accounting computers (Myob).
Keywords: computer laboratories, computer use, learning processes, and learning outcomes.
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