ANALISIS KESULITAN BELAJAR AKUNTANSI SUB MATERI PERSAMAAN DASAR AKUNTANSI PADA PESERTA DIDIK KELAS XII SOSIAL SMA SWASTA KATOLIK ST. DARIUS LARANTUKA TAHUN PELAJARAN 2024/2025

Abstrak

This research is a qualitative descriptive study aimed at identifying the factors that contribute to students' difficulties in solving basic accounting equations. The subjects of the study consisted of 42 twelfth-grade students from the XII SOS class at St. Darius Larantuka Private High School during the 2024/2025 academic year, who faced challenges in learning accounting, specifically in the subtopic of basic accounting equations. The research was conducted in May 2025. The data collection methods employed included interviews, observations, and documentation, which were subsequently analyzed in three stages: data reduction, presentation, and conclusion drawing. The findings indicate that the students encountered difficulties in solving basic accounting equations, which include: 1) a lack of ability to analyze transactions, 2) challenges in determining debit and credit positions, and 3) a lack of precision in numerical calculations. These issues are attributed to several factors, including internal factors such as fatigue, illness, weak foundational knowledge and skills in accounting, low interest, concentration, and attention, as well as readiness to learn, along with external factors related to the teacher's teaching methods that are perceived as less engaging.

Penelitian ini adalah penelitian deskriptif kualitatif yang bertujuan untuk mengidentifikasi faktor-faktor yang menyebabkan kesulitan peserta didik dalam menyelesaikan persamaan dasar akuntansi. Subjek penelitian terdiri dari 42 peserta didik kelas XII Sosial di SMA Swasta St. Darius Larantuka pada tahun pelajaran 2024/2025, yang mengalami kesulitan dalam belajar akuntansi sub materi persamaan dasar akuntansi. Penelitian ini dilaksanakan pada bulan Mei 2025. Metode pengumpulan data yang digunakan mencakup wawancara, observasi, dan dokumentasi yang kemudian dianalisis dalam tiga tahap: reduksi data, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peserta didik mengalami kesulitan dalam menyelesaikan persamaan dasar akuntansi, antara lain: 1) Kurang mampu menganalisis transaksi, 2) Kesulitan dalam menentukan posisi debet dan kredit, dan 3) Kurang teliti dalam menghitung angka. Hal ini disebabkan oleh beberapa faktor, yaitu faktor internal yang meliputi: kelelahan, sakit, lemahnya pengetahuan dan keterampilan dasar akuntansi, rendahnya minat, konsentrasi dan perhatian, serta kesiapan belajar, serta faktor eksternal berupa metode mengajar guru yang kurang menarik.