PENGARUH KEMAMPUAN AKUNTANSI PERUSAHAAN DAGANG, BAHASA INGGRIS, DAN FASILITAS LABORATORIUM KOMPUTER TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI
DOI:
https://doi.org/10.21831/jpai.v18i2.32905Abstract
Abstrak
Tujuan penelitian yakni membuktikan adanya pengaruh kemampuan akuntansi perusahaan dagang, bahasa inggris dan fasilitas laboratorium komputer secara simultan dan parsial terhadap hasil belajar komputer akuntansi. Penelitian ini menggunakan aplikasi MYOB yang diterapkan pada mata pelajaran akuntansi perusahaan dagang. Jenis penelitian ini merupakan penelitian kuantitatif. Sampel penelitian adalah kelas XII AKL di SMK Negeri 10 Surabaya sejumlah 102 siswa sebagai responden dengan teknik pengambilan sampel menggunakan purposive sampling. Kuesioner dan dokumentasi dipergunakan dalam pengumpulan data. Perolehan uji F menunjukkan Fhitung (9,142) dan nilai signifikansi (0.000) sehingga diartikan kemampuan akuntansi perusahaan dagang, kemampuan bahasa inggris dan fasilitas laboratorium komputer berpengaruh secara simultan terhadap hasil belajar komputer akuntansi perusahaan dagang. Perolehan uji t membuktikan 1) kemampuan akuntansi perusahaan dagang berpengaruh positif dan signifikan terhadap hasil belajar komputer akuntansi perusahaan dagang; 2) kemampuan bahasa inggris berpengaruh positif dan signifikan terhadap hasil belajar komputer akuntansi perusahaan dagang; dan 3) fasilitas laboratorium komputer berpengaruh positif dan signifikan terhadap hasil belajar komputer akuntansi perusahaan dagang.
Kata Kunci: Akuntansi Perusahaan dagang, Bahasa Inggris, Fasilitas Laboratorium.
Abstract
The research objective is to prove the impact of trading company accounting capabilities, English language and computer laboratory facilities simultaneously and partially toward learning outcomes of accounting computer. This study uses the MYOB application which is applied to the trading computer accounting subjects. This type of research is quantitative research. The research sample was class XII AKL at SMK Negeri 10 Surabaya with 102 students as respondents and using purposive sampling as a sampling technique. Questionnaires and documentation are used in data collection. The acquisition of the F test proves Fcount (9,142) and significance value (0,000) so that the accounting capabilities of a trading company, English language abilities and computer laboratory facilities simultaneously affect the learning outcomes of a trading company accounting computer. The acquisition of t test proves that 1) the company's accounting ability has a positive and significant effect on the learning outcomes of computer accounting firms; 2) English ability has a positive and significant effect on the learning outcomes of trading computer accounting companies; and 3) computer laboratory facilities have a positive and significant effect on the learning outcomes of computer accounting firms.
Keywords: Company accounting skills, English, Laboratory Facilities.
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