PENGARUH PENGUASAAN JURNAL KHUSUS TERHADAP HASIL BELAJAR AKUNTANSI PADA MATERI LAPORAN LABA RUGI SISWAKELAS XI SMK NEGERI 1 PORTIBI

Abstract

Abstract

This study aims to know there is a significant influence of special journal mastery on students’ accounting achievement on the topic of income statement at the eleventh grade students of SMK Negeri 1 Portibi. The research was conducted by applying quantitative descriptive (correlational design) with 64 students as the sample and they were taken by applying total sampling technique. Test was used in collecting the data. Based on the data analysis, it was found that: (a) the average of students’ journal mastery was 71.02 (good category) and (b) the average of students’ income statement achievement was 77.11 (good category). Furthermore, based on inferential statistic by using partial  t_test, the result showed t_table was less tan t_calculated (1.670<8.589). It means, there is a significant influence of special journal mastery on students’ accounting achievement on the topic of income statement at the eleventh grade students of SMK Negeri 1 Portibi.

Key words:special journal, income statement