Factors Influencing Learning Difficulties During the Covid-19 Pandemic in Accounting Subjects at SMKN 1 Portibi, North Padang Lawas Regency (Paluta)

Rispa Maulina (Universitas Indraprasta PGRI)
Askardiya Mirza Gayatri (Universitas Indraprasta PGRI)
Mashuri Mashuri (Universitas Indraprasta PGRI)

Duconomics Sci-meet (Education & Economics Science Meet)
Vol 4 (2024): Innovation in Education, Economics, Entrepreneurship, and Management to Support the En

This study aims to identify the factors contributing to learning difficulties in the accounting subject during the pandemic at SMK N 1 Portibi, North Padang Lawas Regency (PALUTA). A qualitative research method was employed, utilizing observation, interviews, and documentation as data collection techniques, supported by interview guides and documentation protocols. Data analysis followed a descriptive qualitative approach, comprising data reduction, data presentation, and conclusion drawing. The study involved 15 respondents in total, consisting of five students each from grades X, XI, and XII. The findings indicate that learning difficulties during the pandemic stemmed from unstable or weak internet connections; the reliance on internet connectivity prevented students from effectively participating in and comprehending lessons as they were being taught.