Minat, Perilaku Belajar Mahasiswa dan Tingkat Pemahaman Akuntansi Pengantar Berdasarkan Latar Belakang Pendidikan
Abstract
The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poor learning behavior while undergoing education. This study aims to analyze the influence of students' interest and learning behavior on the level of understanding of accounting principles. This research was conducted at FEB Unud on S1 Accounting students in class 2018, with a purposive sampling method, totaling 200 respondents. Data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that interest and learning behavior had a positive and significant effect on the level of accountingprinciples understanding. The higher or better the interest and learning behavior, the higher the level of understanding of the accounting principles.
Keywords: Interests; Behavior; Accounting Principles Understanding.
Downloads
Download data is not yet available.
References
Abrantes, J. L., Seabra, C., & Lages, L. F. (2007). Pedagogical Affect, Student Interest, and Learning Performance. Journal of Business Research, 60(9), 960–964. https://doi.org/10.1016/j.jbusres.2006.10.026
Ainley, M., Hidi, S., & Berndorff, D. (2002). Interest, Learning, and The Psychological Processes That Mediate Their Relationship. Journal of Educational Psychology, 94(3), 545–561. https://doi.org/10.1037/0022-0663.94.3.545
Aldito, B. (2018). Pemahaman Mahasiswa Tingkat Awal Terhadap Mata Kuliah Akuntansi Pengantar : Analisis Berbasis Asal Sekolah Menengah dan Gender. Universitas Islam Indonesia. Retrieved from https://dspace.uii.ac.id/handle/123456789/12268
Artana, M. B., Herawati, N. T., & Atmadja, A. W. T. (2014). Pengaruh Kecerdasan Intelektual (IQ), Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), dan Perilaku Belajar Terhadap Pemahaman Akuntansi (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha Singaraja dan Mahasiswa S1 Universitas Ud. E-Journal S1 Ak Universitas Pendidikan Ganesha, 2(1). Retrieved from
https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4396
Atmaja, R., Ramantha, I. W., & Suartana, I. W. (2017). Pengaruh Minat Belajar Pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Kecerdasan Spiritual Sebagai Pemoderasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(5), 2021–2046. Retrieved from https://ojs.unud.ac.id/index.php/EEB/article/view/29302
Baker, R. E., Simon, J. R., & Bazeli, F. P. (1987). Selecting Instructional Design for Introductory Accounting Based on The Experiential Learning Model. Journal of Accounting Education, 5(2), 207–226. https://doi.org/10.1016/0748-5751(87)90019-4
Bakhri, S. (2011). Pengaruh Latar Belakang Pendidikan Mahasiswa Akuntansi Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi. Universitas Islam Negeri Sultan Syarif Kasim Riau. Retrieved from http://repository.uin-suska.ac.id/9980/
Boyd, D. T., Boyd, S. C., & Boyd, W. L. (2010). Changes in Accounting Education : Improving Principles Content for Better Understanding. Journal of Education for Business, 76(1), 36–42. https://doi.org/10.1080/08832320009599048
Chen, H., & Volpe, R. P. (1998). An Analysis of Personal Financial Literacy Among College Students. Financial Services Review, 7(2), 107–128.
Crede, M., & Kuncel, N. (2008). Study Habits Meta-Analysis. Perspectives on Psychological Science In Press, 3(6), 425–453. Retrieved from www.psychologicalscience.org/journals/pps/3_6_inpress/crede.pdf
Dian. (2015). Pengaruh Kecerdasan Emosional Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Pada Mahasiswa Jurusan Akuntansi STIESIA Surabaya). STIESIA Surabaya.
Diller-Haas, A. (2004). Time to change introductory accounting.pdf. The CPA Journal, 74(4), 60–62. Retrieved from https://search.proquest.com/docview/212297803?accountid=32506
Elias, R. Z. (2010). Students ’ Approaches to Study in Introductory Accounting Courses. Journal of Education for Business, 80(4), 194–199. https://doi.org/10.3200/JOEB.80.4.194-199
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (8th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Heimlich, J. E., & Ardoin, N. M. (2008). Understanding Behavior to Understand Behavior Change: A Literature Review. Environmental Education Research, 14(3), 215–237. https://doi.org/10.1080/13504620802148881
Hussain, A. (2006). Effect of Guidance Services on Study Attitudes, Study Habits and Academic Achievement of Secondary School Students. Bulletin of Education and Research, 28(1), 35–45.
Ishak, P. (2011). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Minat Belajar Terhadap Pemahaman Akuntansi (Studi Pada Mahasiswa Akuntansi Universitas Brawijaya Malang Angkatan 2010). Jurnal Ilmiah Mahasiswa FEB, 2(2). Retrieved from https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1289
Kahu, E., Nelson, K., & Picton, C. (2017). Student Interest as a Key Driver of Engagement for First Year Students. Student Success, 8(2), 55. https://doi.org/10.5204/ssj.v8i2.379
Lee, Y., Chao, C., & Chen, C. (2011). The Influences of Interest in Learning and Learning Hours on Learning Outcomes of Vocational College Students in Taiwan: Using a Teacher’s Instructional Attitude as The Moderator. Global Journal of Engineering Education, 13(3), 140–153. Retrieved from
http://www.wiete.com.au/journals/GJEE/Publish/vol13no3/01-Lee-Y-J.pdf
Ogunyemi, A., & Hassan, E. (2011). Academic Self-Efficacy, Study Habit and Attitude in School-Based Assessment. African Journal for the Study of Educational, 4. Retrieved from http://ajeduionline.org/3-6.php
Plant, E. A., Ericsson, K. A., Hill, L., & Asberg, K. (2005). Why Study Time does not Predict Grade Point Average Across College Students: Implications of Deliberate Practice for Academic Performance. Contemporary Educational Psychology, 30, 96–116.
Putra, H. Y. W. (2018). Pengaruh Kecerdasan Emosional, Perilaku Belajar dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Jember). Universitas Jember. Retrieved from https://repository.unej.ac.id/handle/123456789/90612
Rusmiani, N. K. A., & Widanaputra, A. A. G. P. (2017). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, dan Perilaku Belajar Pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 20(2), 959–985. https://doi.org/https://doi.org/10.24843/EJA.2017.v20.i02.p04
Sari, M. M. R., Suputra, I. D. G. D., & Supadmi, N. L. (2017). Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak Pada KPP Pratama Se-Bali. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 36–43.
Smith, P. (2001). Understanding Self - Regulated Learning and its Impications for Accounting Educators and Research. Issues in Accounting Education, 16(4), 663–701.
Sugiartini, P. E., Herawati, N. T., & Sulindawati, L. G. (2017). Pengaruh Kecerdasan Emosional dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi dengan Kepercayaan Diri Sebagai Variabel Pemoderasi (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1). Retrieved from https://ejournal.undiksha.ac.id/index.php/S1ak/article/download/10134/6458
Sugiyono. (2017). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R & D (3rd ed.). Bandung: Alfabeta.
Suprianto, E., & Harryoga, S. (2015). Faktor-Faktor Penentu Tingkat Pemahaman. Jurnal Ekonomi Dan Bisni, XVIII(3), 75–90.
Syah, M. I. (2010). Analisis Pemahaman Mahasiswa Akuntansi dalam Menghadapi Mata Kuliah Dasar - Dasar Akuntansi (Studi Pada Mahasiswa Akuntansi S1 Universitas Inlam Negeri Sultan Syarif Kasim Riau). Universitas Islam Negeri Sultan Syarif Kasim Riau. Retrieved from http://repository.uin-suska.ac.id/id/eprint/10694
Weygandt, J. J., Lorena, M., Michaela, R., Keryn, C., Kieso, D. E., & Kimmel, P. D. (2013). Principles of Financial Accounting (3rd ed.). Australia: John Wiley and Sons Australia, Ltd.
Yu, D. D. (2011). How Much Do Study Habits , Skills , and Attitudes Affect Student Performance in Introductory College Accounting Courses ?. New Horizon in Edication, 59(3), 1–15.
Ainley, M., Hidi, S., & Berndorff, D. (2002). Interest, Learning, and The Psychological Processes That Mediate Their Relationship. Journal of Educational Psychology, 94(3), 545–561. https://doi.org/10.1037/0022-0663.94.3.545
Aldito, B. (2018). Pemahaman Mahasiswa Tingkat Awal Terhadap Mata Kuliah Akuntansi Pengantar : Analisis Berbasis Asal Sekolah Menengah dan Gender. Universitas Islam Indonesia. Retrieved from https://dspace.uii.ac.id/handle/123456789/12268
Artana, M. B., Herawati, N. T., & Atmadja, A. W. T. (2014). Pengaruh Kecerdasan Intelektual (IQ), Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), dan Perilaku Belajar Terhadap Pemahaman Akuntansi (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha Singaraja dan Mahasiswa S1 Universitas Ud. E-Journal S1 Ak Universitas Pendidikan Ganesha, 2(1). Retrieved from
https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4396
Atmaja, R., Ramantha, I. W., & Suartana, I. W. (2017). Pengaruh Minat Belajar Pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Kecerdasan Spiritual Sebagai Pemoderasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(5), 2021–2046. Retrieved from https://ojs.unud.ac.id/index.php/EEB/article/view/29302
Baker, R. E., Simon, J. R., & Bazeli, F. P. (1987). Selecting Instructional Design for Introductory Accounting Based on The Experiential Learning Model. Journal of Accounting Education, 5(2), 207–226. https://doi.org/10.1016/0748-5751(87)90019-4
Bakhri, S. (2011). Pengaruh Latar Belakang Pendidikan Mahasiswa Akuntansi Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi. Universitas Islam Negeri Sultan Syarif Kasim Riau. Retrieved from http://repository.uin-suska.ac.id/9980/
Boyd, D. T., Boyd, S. C., & Boyd, W. L. (2010). Changes in Accounting Education : Improving Principles Content for Better Understanding. Journal of Education for Business, 76(1), 36–42. https://doi.org/10.1080/08832320009599048
Chen, H., & Volpe, R. P. (1998). An Analysis of Personal Financial Literacy Among College Students. Financial Services Review, 7(2), 107–128.
Crede, M., & Kuncel, N. (2008). Study Habits Meta-Analysis. Perspectives on Psychological Science In Press, 3(6), 425–453. Retrieved from www.psychologicalscience.org/journals/pps/3_6_inpress/crede.pdf
Dian. (2015). Pengaruh Kecerdasan Emosional Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Pada Mahasiswa Jurusan Akuntansi STIESIA Surabaya). STIESIA Surabaya.
Diller-Haas, A. (2004). Time to change introductory accounting.pdf. The CPA Journal, 74(4), 60–62. Retrieved from https://search.proquest.com/docview/212297803?accountid=32506
Elias, R. Z. (2010). Students ’ Approaches to Study in Introductory Accounting Courses. Journal of Education for Business, 80(4), 194–199. https://doi.org/10.3200/JOEB.80.4.194-199
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (8th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Heimlich, J. E., & Ardoin, N. M. (2008). Understanding Behavior to Understand Behavior Change: A Literature Review. Environmental Education Research, 14(3), 215–237. https://doi.org/10.1080/13504620802148881
Hussain, A. (2006). Effect of Guidance Services on Study Attitudes, Study Habits and Academic Achievement of Secondary School Students. Bulletin of Education and Research, 28(1), 35–45.
Ishak, P. (2011). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Minat Belajar Terhadap Pemahaman Akuntansi (Studi Pada Mahasiswa Akuntansi Universitas Brawijaya Malang Angkatan 2010). Jurnal Ilmiah Mahasiswa FEB, 2(2). Retrieved from https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1289
Kahu, E., Nelson, K., & Picton, C. (2017). Student Interest as a Key Driver of Engagement for First Year Students. Student Success, 8(2), 55. https://doi.org/10.5204/ssj.v8i2.379
Lee, Y., Chao, C., & Chen, C. (2011). The Influences of Interest in Learning and Learning Hours on Learning Outcomes of Vocational College Students in Taiwan: Using a Teacher’s Instructional Attitude as The Moderator. Global Journal of Engineering Education, 13(3), 140–153. Retrieved from
http://www.wiete.com.au/journals/GJEE/Publish/vol13no3/01-Lee-Y-J.pdf
Ogunyemi, A., & Hassan, E. (2011). Academic Self-Efficacy, Study Habit and Attitude in School-Based Assessment. African Journal for the Study of Educational, 4. Retrieved from http://ajeduionline.org/3-6.php
Plant, E. A., Ericsson, K. A., Hill, L., & Asberg, K. (2005). Why Study Time does not Predict Grade Point Average Across College Students: Implications of Deliberate Practice for Academic Performance. Contemporary Educational Psychology, 30, 96–116.
Putra, H. Y. W. (2018). Pengaruh Kecerdasan Emosional, Perilaku Belajar dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Jember). Universitas Jember. Retrieved from https://repository.unej.ac.id/handle/123456789/90612
Rusmiani, N. K. A., & Widanaputra, A. A. G. P. (2017). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, dan Perilaku Belajar Pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 20(2), 959–985. https://doi.org/https://doi.org/10.24843/EJA.2017.v20.i02.p04
Sari, M. M. R., Suputra, I. D. G. D., & Supadmi, N. L. (2017). Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak Pada KPP Pratama Se-Bali. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 36–43.
Smith, P. (2001). Understanding Self - Regulated Learning and its Impications for Accounting Educators and Research. Issues in Accounting Education, 16(4), 663–701.
Sugiartini, P. E., Herawati, N. T., & Sulindawati, L. G. (2017). Pengaruh Kecerdasan Emosional dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi dengan Kepercayaan Diri Sebagai Variabel Pemoderasi (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1). Retrieved from https://ejournal.undiksha.ac.id/index.php/S1ak/article/download/10134/6458
Sugiyono. (2017). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R & D (3rd ed.). Bandung: Alfabeta.
Suprianto, E., & Harryoga, S. (2015). Faktor-Faktor Penentu Tingkat Pemahaman. Jurnal Ekonomi Dan Bisni, XVIII(3), 75–90.
Syah, M. I. (2010). Analisis Pemahaman Mahasiswa Akuntansi dalam Menghadapi Mata Kuliah Dasar - Dasar Akuntansi (Studi Pada Mahasiswa Akuntansi S1 Universitas Inlam Negeri Sultan Syarif Kasim Riau). Universitas Islam Negeri Sultan Syarif Kasim Riau. Retrieved from http://repository.uin-suska.ac.id/id/eprint/10694
Weygandt, J. J., Lorena, M., Michaela, R., Keryn, C., Kieso, D. E., & Kimmel, P. D. (2013). Principles of Financial Accounting (3rd ed.). Australia: John Wiley and Sons Australia, Ltd.
Yu, D. D. (2011). How Much Do Study Habits , Skills , and Attitudes Affect Student Performance in Introductory College Accounting Courses ?. New Horizon in Edication, 59(3), 1–15.
Published
2021-01-26
How to Cite
WULANDARI, Sri Ayu; KRISNA DEWI, Luh Gede.
Minat, Perilaku Belajar Mahasiswa dan Tingkat Pemahaman Akuntansi Pengantar Berdasarkan Latar Belakang Pendidikan.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 92-105, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56279>. Date accessed: 23 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p07.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
