The analysis of students’ learning outcomes who graduated from natural science and social science at accounting education study program, The economics faculty, universitas negeri makassar

Sahade, Sahade ( Program Studi Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Makassar Jl. A. P Pettarani Kampus UNM Gunungsari Baru Makassar, 90222)
Ngampo, M. Yusuf A. ( Program Studi Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Makassar Jl. A. P Pettarani Kampus UNM Gunungsari Baru Makassar, 90222)

Dinamika Pendidikan
Vol 11, No 2 (2016): Desember 2016

The objective of the study was to determine the differences of students’ learning outcomes who graduated from natural and social sciences at Accounting Education Study Program in the Faculty of Economics, Makassar State University. The variable of this study was students’ learning outcomes who graduated from natural and social sciences at Accounting Education Program. The population of the study were students of Accounting Education Study Program in the year of 2011 until 2012 and the samples of the research were 50 undergraduate students who graduated from natural science, and 50 undergraduate students who graduated from social science. It used purposive sampling to get the samples with the certain criteria. The data were collected through questionnaires and the data on students’ study backgrounds were taken from simpadu. Then, the data were analyzed by descriptive statistical analysis. Based on the results of questionnaires and analysis, it showed that the averages of students’ learning outcomes on both Introduction to Accounting 1 and Introduction to Accounting 2 Subjects were 2.89 for students who graduated from natural science and 2.81 for students who graduated from social science. Then; students’ learning outcomes who graduated from natural science on Introduction to Accounting 1 subject was 2.80 and 2.98 for Introduction to Accounting 2. Whereas; students’ learning outcomes who graduated from social science for Introduction to Accounting 1 was 2.95 and Introduction to Accounting 2 was only 2.68. It can be concluded that students’ learning outcomes on Introduction to Accounting 1 and Introduction to Accounting 2 who graduated from Social science got the lower scores than students who graduated from natural science. It happened because the learning method which was used by Natural science graduates was more practical and  the Social science graduates usually had more discussions because they thought they already had the basic knowledge of accounting.