ANALISIS KESULITAN BELAJAR SISWA KELAS XII IPS 1 SMA NEGERI 1 KEPAHIANG TAHUN PELAJARAN 2019 / 2020 DALAM MEMAHAMI MATERI EKONOMI AKUNTANSI LAPORAN KEUANGAN PERUSAHAAN JASA

Abstract

This study aims to provide an overview of students' learning difficulties in accounting economics material for class XII IPS 1 at SMA Negeri 1 Kapahiang for the 2019/2020 academic year. The research method used is a qualitative approach. The sample of this research is 30 students. Data collection techniques in this study using interviews, observation and documents. The data analysis used was data reduction, data presentation and conclusion. The results showed that there were difficulties in learning accounting economics in the material of financial statements of service companies experienced by students of class XII IPS 1. This learning difficulty was caused by a lack of basic knowledge and skills on the material being studied in the form of understanding and skills in analyzing, calculating and recording transaction data. ; lack of student interest in learning material on service company financial reports; low student concentration while taking accounting lessons; teacher teaching methods are less attractive during accounting lessons because teachers use more assignment methods; as well as incomplete learning infrastructure such as class inventory, unavailability of viewers and inadequate supply of money accounting textbooks.