<![CDATA[Abstract. The purpose of this study is to find out internal and external factors as well as an understanding of basic accounting and English vocabulary which is why students have difficulty learning MYOB. This research was conducted in the Accounting Education Department at one of the Universities in Madiun in 2019 using descriptive qualitative methods. The results showed (1) internal factors include: intelligence factors, interests, talents, maturity, spiritual fatigue, concentration of learning, exploring learning outcomes and learning habits, (2) external factors include: discipline, time to study, mass media, friends, (3) lack of understanding of basic accounting, (4) lack of understanding of English vocabulary causes accounting education students to have difficulty learning MYOB.Keywords : Learning Difficulties, MYOB Accounting, Understanding MYOB, Accounting Education Abstrak. Tujuan dari penelitian ini yaitu untuk mengetahui faktor internal dan eksternal serta pemahaman akuntansi dasar dan kosakata bahasa Inggris yang menjadi penyebab mahasiswa mengalami kesulitan belajar MYOB. Penelitian ini dilaksanakan di Program Studi pendidikan Akuntansi pada salah satu Universitas di Madiun pada tahun 2019 menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukkan (1) faktor internal meliputi: faktor intelegensi, minat, bakat, kematangan, kelelahan rohani, konsentrasi belajar, menggali hasil belajar dan kebiasaan belajar, (2) faktor eksternal meliputi: disiplin, waktu belajar, mass media, teman bergaul, (3) kurangnya pemahaman akuntansi dasar, (4) kurangnya pemahaman kosakata bahasa Inggris menyebabkan mahasiswa Pendidikan Akuntansi mengalami kesulitan belajar MYOB.Kata Kunci: Kesulitan Belajar; MYOB Accounting; Pemahaman MYOB; Pendidikan Akuntansi]]>
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