PENGARUH MOTIVASI BELAJAR DAN PENGUASAAN MATERI JURNAL KHUSUS TERHADAP HASIL BELAJAR MATA KULIAH PENGANTAR AKUNTASI II MATERI LAPORAN KEUANGAN MAHASISWA SEMESTER II PRODI PENDIDIKAN EKONOMI KONSENTRASI AKUNTANSI INSTITUT PENDIDIKAN TAPANULI SELATAN

Abstract

This study aims to know whether there is a significant influence of learning motivation and special journal mastery on students’ introduction of accounting II achievement on the topic financial report at second semester of economic major of Institut Pendidikan Tapanuli Selatan (IPTS). The research was conducted by applying descriptive quantitative with 24 students as the sample and they were taken by using total sampling technique. Questionnaire and test were used in collecting the data. Based on descriptive analyzes, it could be found that a) the average of learning motivation was 56.04 (less category), (b) the average of special journal mastery was 50.20 (less category), and (c) the average of financial report was 35.41 (fail category). Furthermore, based on inferential statistic by using F_test (SPSS version 22), the result showed F_change was less than 0.05 (0.024<0.05). It means there is a significant influence of learning motivation and special journal mastery on students’ introduction of accounting II achievement on the topic financial report at second semester of economic major of IPTS.