Sholikhah, Fatimatu and , Dr.Suyatmini,SE.,M.Si (2020) Kesulitan Memposting Jurnal Ke Buku Besar Bagi Siswa Kelas XII Jurusan Akuntansi SMK Muhammadiyah 2 Klaten Utara. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The aims of this research is to describe the difficulty of posting journals to general ledgers and the causes of difficulty posting journals to general ledgers for grade XII students majoring in accounting of SMK Muhammadiyah 2 North Klaten. The method in this study is qualitative that used a research ethnography design. The data collection techniques are observation, interview, and documentation. Meanwhile, the data analysis techniques includes data collection, data reduction, data presentation and conclusion drawing. The validity of the data is source triangulation. The results of this study show that students have learning difficulties in posting journals to the general ledger, namely: (1) Distinguishing a transaction can affect assets, liabilities and equity or not, (2) Analyze transaction data in complex cases, (3) Placement of account names into debit or credit fields. This research also shows the causes of students grade XII that having difficulty in posting journals to ledgers, namely: (1) Lack of interest in journal posting materials to general ledgers, (2) Lack of material understanding of journal posts to general ledgers, (3) Poor attitudes and habits, such as lack of thoroughness, lack of concentration in learning, and lack of practice in problem training. The implication of the results of this study are students more interested, concentrated, conscientious, have good attitudes and habits, and can understand journal posting materials to the ledger then students will be easier in learning. Based on the results of this study, it is sought that teachers in accounting learning, especially in journal posting materials to ledgers, can train students' skills by providing problem exercises.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | accounting, ledger, learning difficulties, difficulty posting |
Subjects: | L Education > L Education (General) L Education > LB Theory and practice of education > LB2300 Higher Education |
Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
Depositing User: | FATIMATU SHOLIKHAH |
Date Deposited: | 09 Nov 2020 02:12 |
Last Modified: | 09 Nov 2020 02:12 |
URI: | http://eprints.ums.ac.id/id/eprint/87014 |
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