Nauli, Pigo and Yuliansyah, Yuliansyah and Dwi, Yana Nurul Fajar (2013) Studi atas Penerapan Metoda Konvensional dan Metoda Berbasis Matematika dalam Pembelajaran Akuntansi Pengantar terhadap Pemahaman Siswa. Prosiding Simposium Nasional Akuntansi Manado 25-28 September 2013.

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Abstract

The objective of this study are (1) to compare students comprehension in Accounting Principle learning process using two different method; mathematics-based method and conventional method, (2) to find an empirical evidence whether an alternatives mathematics-based method is eligible to be implemented in accounting learning. This study is a quasi-experimental research with non-equivalent control group design. The subject of this research is high school student. The participant in total 60 students comes from BPK Penabur Senior High School as a control group, and Perintis 2 Senior High School Bandarlampung as an experiment group. The independent t-test result shows that student learning achievement using mathematics-based method is statistically equal with conventional method in both competencies; debit or credit positioning and transaction analyzing. The equality of learning achievement in both group shows that mathematics-based method is eligible to be implemented in accounting learning process. The independent t-test result shows that student learning achievement using mathematics-based method is statistically equal with conventional method in both competencies; debit or credit positioning and transaction analyzing. The equality of learning achievement in both group shows that mathematicsbased method is eligible to be implemented in accounting learning process. Keywords: Accounting Principles, Conventional Based Method, Mathematics Based Method, Learning Achievement.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	PIGO NAULI PIGO NAULI
Date Deposited:	06 Jan 2021 02:14
Last Modified:	06 Jan 2021 02:14
URI:	http://repository.lppm.unila.ac.id/id/eprint/27242

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