<![CDATA[ABSTRACTThis study aims to determine the tendency of learning styles visual, auditory, and kinesthetic students. Population in this research is all students of Accounting SMK X Academic Year 2017/2018. The selected sam-ples were class X, XI, and XI of 137 students, with stratified random sampling technique. The method used in this research is quantitative descriptive. The data were collected by questionnaire of visual, auditory, and kin-esthetic learning style. Data analysis used is descriptive statistic to describe the trend learning style, then look for tendency of learning style every student to can be calculated percentage of student overall The results of this study are as follows. First, the trend of visual learning style of 45% students at high level, 40% moderate, and 15% low. The trend of 21% auditory student learning style at high, 70%, and 9% is low. The trend of learning style of kinestetik students 4% at high level, 66% medium, and 30% low. Second, Accounting students have a tendency of visual learning style as much as 57%, 30% of auditory student, and 13% of kinesthetic stu-dent.Keywords: visual learning style, auditory learning style, kinesthetic learning styleABSTRAKPenelitian ini bertujuan untuk mengetahui kecenderungan gaya belajar visual, auditori, dan kinestetik siswa. Populasi dalam penelitian ini adalah seluruh siswa Akuntansi SMK X tahun pelajaran 2017/2018. Sampel yang terpilih adalah kelas X, XI, dan XI sejumlah 137 siswa, dengan teknik pengambilan sampel strat-ified random sampling. Penelitian ini menggunakan metode deskriptif kuantitatif. Pengumpulan data dil-aksanakan dengan angket gaya belajar visual, auditori, dan kinestetik. Statistik deskriptif digunakan untuk an-alisis data kemudian mencari kecenderungan gaya belajar setiap siswa dan menghitung persentase siswa kese-luruhan. Hasil penelitian adalah sebagai berikut ini. Pertama, kecenderungan gaya belajar siswa visual 45% pada tingkatan tinggi, 40% sedang, dan 15% rendah. Kecenderungan gaya belajar siswa auditori 21% pada tingkatan tinggi, 70% sedang, dan 9% rendah. Kecenderungan gaya belajar siswa kinestetik 4% pada tingkatan tinggi, 66% sedang, dan 30% rendah. Kedua, siswa Akuntansi memiliki kecenderungan gaya belajar visual sebanyak 57%, 30% siswa auditori, dan 13% siswa kinestetik.Kata kunci: gaya belajar visual, gaya belajar auditori, gaya belajar kinestetik]]>
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