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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Ekodestinasi : Jurnal Ekonomi, Bisnis, dan Pariwisata
Eko Febri Lusiono
Politeknik Negeri Sambas
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Riset Terapan Akuntansi

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ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR AKUNTANSI Eko Febri Lusiono
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840830

Abstract

The aims of Research Analysis Student’s Understanding Level about Basic Concepts of Accounting (Empirical Study on Registered Poltesa students had taken Basic Accounting Subject) are to measuring difference of comprehension and how student’s of Poltesa comprehension based on their background education (SMK / SMA / MA). Total respondens 155 students in 2014 using Kruskal Wallis test. Based on hypothesis test, assets andliabilities variables in chi-square table statistic counted 41,784 > chi-square counted 1,089 and 41,784 > chi- square counted 1,026, probability significant value counted 0,395 > 0,05 and 0,708 > 0,05 then H1 and H2REJECTED. There’s no significant difference about student’s comprehension of assets and liabilities concepts,equity variable in chi-square table statistic counted 41,784 > chi-square counted 9,521, probability significantvalue counted 0,021 > 0,05 then H3 ACCEPTED. Theres significant difference about student’s comprehension of equity concepts based on their background education. Based on that, students from SMK had the highest comprehension value of three variables. It concludes student’s from SMK more understand about Basic Concepts of Accounting. Therefore, student’s background education very influencing to take Basic Accounting subject at Poltesa.
Co-Authors Eliza Noviriani Mahyus Munandar Munandar SUHARMAN Suharman Suharman U Ari Alrizwan Yuli Yanti Yuliansyah