Analysis of Factors Affecting the Difficulty of Learning Introduction to Accounting For Students in the Accounting Education Program at Universitas Negeri Medan Tuti Sriwedari (a*), Ulfa Nurhayani (b), Choms Gary Ganda Tua Sibarani (c), Haryani Pratiwi Sitompul (d), Weny Nurwendari (e)
(a*) Faculty of Economics, Universitas Negeri Medan, Indonesia
*tutisriwedari[at]unimed.ac.id
(b), (c), (d), (e) Faculty of Economics, Universitas Negeri Medan, Indonesia
Abstract
This research analyses the factors that influence the learning difficulties of introductory accounting in students in the accounting education program. It involves internal and external factors such as student learning interests, motivation, talent, learning independence, family environment, and campus environment. This study aims to gain an in-depth understanding and test the factors influencing student learning difficulties. The research method uses Structural equation modelling (SEM) to analyse the collected data. The results of this study indicate that interest has a significant positive effect on learning difficulties in introductory accounting t-statistic 19.226, motivation has a significant positive effect on learning difficulties in introductory accounting t-statistic 10.367, talent has a significant positive effect on learning difficulties in introductory accounting t-statistic 20.058, learning independence has a significant positive effect on learning difficulties in introductory accounting t-statistic 23.615, campus environment has a significant positive effect on learning difficulties in introductory accounting t-statistic 43.652, family environment has a significant positive effect on learning difficulties in introductory accounting t-statistic 17.542. It is hoped that this research can contribute to developing more effective learning strategies and improving the quality of accounting education. Outputs that will be produced include publication in Web of Science indexed proceedings, registration of Intellectual Property (HAKI), publication in accredited national journals, and additional outputs in the form of monograph books.
Keywords: Accounting Learning Difficulties, Student learning interest, Student learning motivation, Student learned talent, learning independence, Family and Campus Environment.
