PENGARUH IMPLEMENTASI CASE METHOD DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR MATA KULIAH AKUNTANSI PERPAJAKAN PADA MAHASISWA S1 PENDIDIKAN EKONOMI UNIVERSITAS NEGERI GORONTALO

Damiti, Fatmawaty
Koniyo, Rierind

STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran
Vol. 6 No. 1 (2026)

This study aims to determine the effect of Case Method implementation and learning motivation on learning outcomes of tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. The research approach is quantitative and correlational research method. The sample in the study was 58 people. Data collection using interviews, questionnaires, documentation and observation. The data analysis technique used is SEM-PLS. The results showed that (1) The implementation of the Case Method learning method has a positive and significant effect on learning motivation in tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. (2) The implementation of the Case Method learning method has a positive and insignificant effect on the learning outcomes of tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. (3) Learning motivation has a positive and significant effect on the learning outcomes of tax accounting courses for undergraduate students of Economic Education, Gorontalo State University. (4) The implementation of the Case Method learning method through learning motivation has a positive and significant effect on the learning outcomes of tax accounting courses for undergraduate students of Economics Education Gorontalo State University. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh implementasi Case Method dan motivasi belajar terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. Pendekatan penelitian adalah kuantitatif dan metode penelitian korelasional. Sampel dalam penelitian sebanyak 58 orang. Pengumpulan data menggunakan wawancara, kuisioner, dokumentasi dan observasi. Teknik analisis data yang digunakan yaitu SEM-PLS. Hasil penelitian menunjukan bahwa (1) Implementasi metode pembelajaran Case Method berpengaruh positif dan signifikan terhadap motivasi belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (2) Implementasi metode pembelajaran Case Method berpengaruh positif tidak signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (3) Motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (4) Implementasi metode pembelajaran Case Method melalui motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo.