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Journal : Indonesian Journal of Applied Accounting and Finance

Pengaruh Hasil Belajar Matematika terhadap Hasil Belajar Akuntansi pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin. Priyougie; Ahsanul Haq; Linda Permanasari
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.288 KB) | DOI: 10.31961/ijaaf.v1i1.1179

Abstract

There are several similarities between mathematics and accounting, which both emphasize the use of logic, use symbols, and have definite formulas. In general, if a student has good math skills, chances are that his accounting skills are also good. Therefore, the researcher wanted to know whether there was an effect of mathematics learning outcomes on accounting learning outcomes for students of the Accounting Department at the Banjarmasin State Polytechnic. For testing the hypothesis, the researchers took the final grade data for mathematics courses in the first semester and the average final grade data from several accounting-based courses in the following semesters such as Intermediate Financial Accounting, Cost Accounting, Accounting Information Systems, Public Sector Accounting. , and Introduction to Accounting Practices. After the data is tested for normality, a correlation coefficient test, a coefficient of determination test, and a simple linear regression test were conducted. The test results indicate that there is a strong influence between the learning outcomes of mathematics courses on the learning outcomes of several accounting courses for students of the Accounting Department of the Banjarmasin State Polytechnic. The average learning outcomes of several accounting courses are influenced by 47.66% by learning outcomes of mathematics courses while the remaining 52.34% is influenced by other variables.
Analisis Prestasi Belajar Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin Ditinjau dari Asal Sekolah Priyougie; Haq, Ahsanul
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Learning achievement is not limited by school origin, but various factors can play a role including persistence, family support, and the social environment outside of school. This research aims to analyze the learning achievement of students majoring in Accounting at the Banjarmasin State Polytechnic in terms of school origin. The school origin of students entering this department is divided into three types, namely: High School (SMA), Vocational High School (SMK) and Madrasan Aliyah (MA). Students from these three types of schools experience the same treatment in the learning process. There are no special classes and they have the same assessments which includes attendance, behavior, assignment, mid-semester exam and final semester exam for every course taught. The results of the research show that the average GPA of students from SMA with 66 people was 3.58, the average GPA of students from SMK with 34 people was 3.64, while the average GPA of students from MA with 19 people -the average is 3.50. The highest average GPA is for students from vocational schools. From the Anova statistical test, it was found that: 1) there was no significant difference between the GPA of groups of students from SMA and SMK with the Sig value. 0.116 > 0.05; 2) there is a significant difference between the GPA of groups of students from SMA and MA because the Sig value. 0.023 < 0.05; and 3) there is a significant difference between the GPA of the group of students from SMK and MA because the value of Sig.0.022 < 0.05.