HUBUNGAN PEMAHAMAN KONSEP DASAR AKUNTANSI DENGAN KEMAMPUAN MENYUSUN JURNAL UMUM SISWA KELAS X SMK TARUNA PADANGSIDIMPUAN

Abstract

ABSTRACT

This study aims to determine wether there is a picture influence of the basic Accounting Mastery Learning Outcomes in Accounting in General Ledger material class X  SMK Taruna Padangsidimpuan. This research was conducted using a descriptive method in the form of the correlation to see the picture at once see the effect between the two variables. The population in this study is as straight as class X SMK Taruna Padangsidimpuan that there are 2 classes totaling 62 students. The sampling technique used is random sampling technique class. In order to get as many as 32 ​​students research sample. Calculation based on descriptive analysis illustrates that the average value of the Mastery Accounting Equation 76.25. It was concluded that the mastery of basic Accounting categorized as "good", while the results of learning materials General Ledger Accounting ie 75.78 in the category of "good". For signaling hypothesis in this study enforced accepted or rejected, then the analysis is done by using the formula statistic analysis "t-test". Based on calculations performed values ​​obtained _"t-count" of 5.95, while the sample of 32 students, where df (N - 2) = 30. _T-table value at 5% significance level of 30 is 1.70. Based on the calculation above, it can be concluded that the _t-count is greater than _t-table (t _{count> t-table} = 5,95> 1,70). Means upright hypothesis in this study can be accepted or approved. It means that there is a significant effect between the Accounting basic Mastery to Learning Outcomes General Ledger Accounting in material class XI student of SMK Taruna Padangsidimpuan.

Key words: Basic Accounting, Journal General.