The Role of Motivation in Mediating Competence and Teaching Style Against Accounting Understanding (original) (raw)

The Influence of Teachersr Role and Motivation on Basic Accounting Learning Outcomes at Vocational High Schools

2018

Learning outcomes is students' academic achievement after the completion of learning process. A preliminary survey and prior research show that a large number of students failed to pass basic accounting subject because they do not achieve the minimum learning outcomes required by the schools. This research aims to empirically examine the influence of teachers' role and motivation on students' learning outcomes. This study is expected to facilitate students' success in basic accounting subject through the role of teachers in learning, especially as the appraiser. The role of teachers is expected to improve students' motivation in learning. This study selected sample using proportional random sampling which resulted with 131 students class X at business management vocational high school (Sekolah Menengah Kejuruan-SMK) in city of Solok and Solok regency. The data were collected using a survey questionnaire. The data then were analyzed using path analysis with IBM Amos 21 program. The results show that the teachers' role in learning has a significant and positive influence on learning motivation. The role of teachers in learning has a positive and significant impact on learning outcomes. Moreover, students' learning motivation also has a positive and significant influence on learning outcomes.

MOTIVATION AS A PATH IN IMPROVING ACCOUNTING UNDERSTANDING

ASSETS : Jurnal Akuntansi dan Pendidikan, 2020

This study analyzes emotional intelligence, lecturer teaching style, and accounting understanding through motivation and learning behavior. The sample in this study was 239 respondents. Data is processed using SEM path analysis. This study indicates that motivation plays a vital role in teaching and learning success, as measured by understanding accounting. Good emotional intelligence can produce the right motivation. Competent and productive lecturers will be able to foster student motivation to produce high levels of understanding.

The Impacts Learning Motivation, Teaching Quality and Peers Academic Achevements Cost Accounting Course

2019

Academic achievements signify students' subject mastery. There are two factors influencing academic achevements, which are internal and extenal factors. Internal factors come from within the students' own psyches and the external factors are factors that influence students from outside of their psyches. According to Slameto (2010:54), internal factors include physical health, disability status, intelligence, attention, interest, talent, learning motivation, readiness, attitude, and fatigue. External factors include parenting techniques, family relationship, house atmosphere, teaching technques, teacher-student relationship, building condition, peers and school time. This research aims to analyze the impacts of learning motication, teaching quality and peers on academic achievement in cost accounting course. Tbe populations of this research are 199 third semester Diploma 4 and Diploma 3 students of Accounting Major in State Polytechnic of Malang The research method utilized i...

Increasing accounting learning in the Keller's motivation environment

Iranian journal of Value and Behavioral Accounting

This case study examines the impact of Keller's Motivation method by Attention, Relevance, Confidence and Satisfaction (ARCS) that is consistent with the skill index in accordance with IAES, on the learning of intermediate accounting 2 students. This study is a semi-experimental research which has been conducted by pre-test, post-test, and analysis of Covariance (ANCOVA). The statistical population of this study includes all the students of the Zand Institute of Higher Education in Shiraz in the educational year 2018-2019. The samples were selected according to the available community. In this study, students were divided into one experimental and one control group (32 in the experimental group and 32 in the control group). The score of the final exam of students is considered as their learning score The results showed that there was a significant increase in learning in the experimental group (ARCS method) compared to the control group (traditional method). Therefore, study by keller's motivation model, which complies with the Individual Skills Index in accordance with ISE is an appropriate tool for enhancing the learning of accounting concepts.

Antecedents and Consequences of Motivation, Self-Esteem, Academic Culture, Social Intelligence, and Learning Behavior to the Level of Understanding of Accounting

Review of Management and Entrepreneurship, 2020

This study aims to explain the factors that can influence the students at the University of Wijaya Kusuma Surabaya in understanding accounting as a form of knowledge. Determination of samples uses the purposive sampling method and resulted in 60 respondents. This study collected samples of seventh semester accounting students who are submitting their undergraduate final assignments, and the sample have fulfilled the required accounting courses. Not all of the variables analyzed influence the level of understanding of accounting. The variable of Social Intelligence, the variable of Learning Behavior, and the variable of Academic Culture are proven to have influence on students’ understanding of accounting. The variable of Motivation and Self-Esteem have no influence on the students’ level of understanding on accounting.

The Level of Understanding of Accounting is Seen from the Educational Background and Learning Behavior

Basic and Applied Educational Research Journal, 2021

This study aims to examine whether there is an influence of educational background and learning behavior on the level of understanding of accounting. Understanding the basic concepts of accounting is the main key to assessing the success of learning in the field of accounting. If it is related to the learning process to gain a good understanding of accounting, then the accounting learning experience of students gained during previous education is very important that can be seen from the background of secondary education. Many factors affect the understanding of a student's accounting in addition to secondary education background factors, namely student learning behavior. Good learning behavior will have an impact on understanding good accounting concepts. This type of research is quantitative explanatory. Data collection tools use questionnaires and settings. Data analysis techniques used descriptive analysis and multiple linear regression analysis. The results showed that there was an influence of educational background on the level of understanding of accounting, and there was an influence of learning behavior on the level of accounting understanding. Accounting understanding is obtained from the interaction of various factors that influence it, both from internal factors and from external factors.

The Influence of the Effectiveness of Accounting Learning Process on Students’ Learning Achievements

2017

This study was aimed to figure out the influence of effectiveness degree of learning process on basic competences of accounting cycles at service companies on students’ learning achievements using mediating effects of self-efficacy and students’ learning motivation variables. This was exploratory research which was conducted from February to May 2017. The research population was class XII social students in Sleman Regency, Special Region of Yogyakarta who had learned basic competences to practice accounting cycles at service companies based on 2013 Curriculum at the academic year of 2016/2017. The research samples were 238 students selected using stratified random sampling technique. Data gathering techniques employed questionnaires and documentations. The data then were analyzed using descriptive statistics and Partial Least Squares SEM. The results of the research revealed that: 1) the effectiveness degree of accounting learning process had positive influence on students’ learning...

The Influence of Motivations on Students' Attitudes Continuing Accounting Studies in South Sumatra Province

International Journal of Application on Economics and Business, 2024

The decline in student intention in choosing to study accounting in recent years shows a very massive decline both in the world and in Indonesia. The decline in choosing the accounting field can be seen both among those entering and enrolling in higher education. On the other hand, accounting personnel for the business world and government are always needed. The aim of the research is to empirically analyze the influence of income, social encouragement, and job opportunities on students' intention in continuing accounting studies. The research subjects were senior or vocational high school (SMA/K) students in South Sumatra Province with a sample size of 156 respondents. The sample collection method uses the convenience sampling method and the snowball sampling method. Distributing questionnaires digitally using Google Form. The research results show that income, social encouragement, and job opportunities have a positive and significant effect on students' intention in continuing their accounting studies. This research shows that the field of accounting for SMA/K students is a field that is still popular and has good prospects. The implication of this research is that SMA/K and higher education institutions must continue to provide insight to students regarding the future prospects of the accounting profession, and also always improve the curriculum to anticipate disruption to the accounting profession.

Success indicators in accounting 1 in the college of management and information technology (CMIT), Northwest Samar State University (NwSSU), Calbayog City

2015

The study attempted to find out the success indicators in Accounting 1 of students in the College of Management and Information Technology (CMIT), Northwest Samar State University (NwSSU) with the end view of proposing an enrichment program in Accounting 1. It utilized the descriptive-correlational method with a set of research instrument for students and teachers distributed to the respective respondents. Several factors were discussed in this study, namely: age, sex, parents‘ monthly income, IQ, average grade in Mathematics, average grade in English, home environment, self-esteem, attitude towards Accounting, or teachers‘ teaching competence, such as: instructional skills, communication skills, management skills, guidance skills, evaluation skills, and socio-personal skills. The data were analyzed using frequency and percentage, mean, standard deviation, pearson r, and stepwise multiple regression analysis to determine the best success indicators in Accounting 1. Taking all the di...

The Effect of Facilities on Motivation and Its Impact on Accounting Understanding

International Journal of Science, Technology & Management, 2021

The purpose of this study is to determine the role of facilities on accounting understanding through motivation as an intervening variable. The research method is quantitative. The population and samples came from active students as many as 112 respondents. The sampling technique used was quota sampling. The results showed that the facilities indirectly affected students' accounting understanding through motivation at STIE Mahkota Tricom Unggul. This means that motivation has a role in mediating facilities on accounting understanding.