Pengaruh Penguasaan Jurnal Khusus Terhadap Hasil Belajar Akuntansi Pada Materi Pokok Laporan Keuangan Perusahaan Dagang Siswa Kelas XI IPS SMA Negeri 1 Sibabangun

Abstract

This study aims to know whether there is a significant influence between special journal mastery and students’ accounting achievement of trading company financial statement topic at the eleventh grade students of SMA Negeri 1 Sibabangun. The research was conducted by using descriptive method. The total sample was 64 students and it was taken by using total sampling technique. Test was used in collecting the data. Based on descriptive analyzes, it could be found that a) the average of special journal was 71.02 (good category) and b) the average of students’ accounting achievement of trading company financial statement topic was 77.11 (good category).Furthermore, based on inferential statistic by using t_test , the result showed that the value t_table was less than t_observed (1.671<8.589). It means there is a significant influence between special journal mastery and students’ accounting achievement of trading company financial statement topic at the eleventh grade students of SMA Negeri 1 Sibabangun.