IDENTIFIKASI KESULITAN PESERTA DIDIK MEMAHAMI PELAJARAN AKUNTANSI KELAS XII IPS MA MATHLA"™UL ANWAR PONTIANAK

Abstract

Abstract

The problems in this research are (1) what difficulties are experienced by students in understanding accounting lessons in posting materials? Ledger in class XII IPS MA Mathla'ul Anwar Pontianak? (2) What factors influence the difficulty of students in understanding accounting lessons in posting material to ledgers in class XII IPS MA Mathla'ul Anwar Pontianak?. This research used descriptive research method. Data collection techniques used are observation, interview and documentation techniques. The results showed (1) The difficulty of students of class XII IPS MA Mathla'ul anwar Pontianak in posting the general ledger lies in the section entering data on debit or credit, as well as errors in making a balance list. Because the material related to posting to the ledger has not been conveyed by the teaching teacher (2) The factors that cause students difficulties in posting material to the ledger in class XII IPS MA Mathla'ul Anwar lie in internal and external factors. Internal factors are influenced by the intelligence factor of students who do not understand accounting material. Meanwhile, the external factor lies in school facilities related to supporting teaching and learning activities in schools.

Keywords: Learning difficulties, accounting, posting ledgers.