The Effect of Learning Difficulties on Learning Outcomes in Basic Accounting Learning at Vocational High School 1 Makassar

Abstract

This study aims to determine the effect of the effect  of learning difficulties on learning outcomes of basic accounting subjects at SMK Negeri 1 Makassar. The variables if this study are learning difficulties (X) and learning outcomes (Y). Data collection techniques used were questionnaires and documentation. Data analysis techniques used were descriptive statistical analysis, instrument testing and hypothesis using SPSS 25 for windows. The results of this study indicate that: (1) Based on the result of simple linear regression equation model Y = 84.629 - 0.031X is obtained, which means that for each addition of one learning difficulty, the value of learning outcomes decreased by 0.031. (2) from the pearson prodct moment correlation analysis, a pearson correlation value of 0.277 and is the less cayegory,  which means that the effect of learning outcomes is  lacking. (3) the result of the analysis of the coefficient of determination (r2) obtained the value of r2 = 0.049 or 4.9%, which means tahat learning difficulties on learning outcomes are 4.9% and the remaining 95.1% is influenced by other factors. (4) ftom the results og the t-test analysis that the significant value is 0.017 < 0.05, which means that learning difficulties have a significant effect on leaning outcomes, thus the “accepted” hypothesis.