PENGARUH LINGKUNGAN MASYARAKAT SISWA TERHADAP HASIL BELAJAR AKUNTANSI DASAR PADA MATERI SIKLUS AKUNTANSI PERUSAHAAN JASA DI KELAS X AKUNTANSI SMK SWASTA TERUNA PADANGSIDIMPUAN

Abstract

ABSTRACT

This study aims to know whether there is a significant influence of student community environment on students’ basic accounting achievement on the topicaccounting cycle of services companies at the tenth grade students of SMK Swasta Teruna Padangsidmpuan.  This research was conducted by applying descriptive quantitative with 66 students as the sample and they were taken by using total sampling technique. Questionnaire and test were used in collecting the data. Based on the data analysis, it was found that: (a) the average of student community environment was 82.42 (very good category) and (b) the average students’ basic accounting achievement on the topicaccounting cycle of services companies was 84.62 (very good category). Furthermore, based on inferential statistic by using partial t_testand helping SPSS version 20, the result showed the significant value was less than 0.05 (0.002<0.05). It means, there is the significant influence of student community environment on students’ basic accounting achievement on the topicaccounting cycle of services companies at the tenth grade students of SMK Swasta Teruna Padangsidmpuan.

Key words: student community environment, accounting cycle of services companies