[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-229380-113":3,"detail-sidebar-cat-0-id-113":81,"doc-detail-229380-id":128},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},113,"id","analysis-of-accounting-students-understanding-level-of-basic-accounting-concepts-empirical-study","Analisis Tingkat Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi (Studi Empiris)","","Penelitian ini menganalisis tingkat pemahaman mahasiswa akuntansi terhadap konsep dasar akuntansi, khususnya pada materi assets, liabilities, dan ekuitas. Populasi mencakup mahasiswa akuntansi angkatan aktif semester 3 tahun akademik 2012/2013 pada Universitas Riau, Universitas Islam Riau, dan UIN Suska Riau yang telah menyelesaikan mata kuliah Akuntansi Pengantar 1 dan 2. Sampel berjumlah 120 orang dengan Stratified Random Sampling. Uji Kruskal-Wallis digunakan untuk membandingkan tiga kelompok data.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/id/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/id/document/penelitian-laporan/","Penelitian & Laporan",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/id/document/analysis-of-accounting-students-understanding-level-of-basic-accounting-concepts-empirical-study/229380/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/analysis-of-accounting-students-understanding-level-of-basic-accounting-concepts-empirical-study/229380.png","ImageObject",300,407,{"name":42,"@type":43},"Ben Jamin","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-10","2026-09-10",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Apa tujuan penelitian ini?","Question",{"text":63,"@type":64},"Penelitian bertujuan menganalisis perbedaan tingkat pemahaman tentang assets, liabilities, dan ekuitas antara mahasiswa yang berasal dari lulusan SMA jurusan IPA dan SMA jurusan IPS.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Materi apa saja yang menjadi fokus konsep dasar akuntansi dalam penelitian?",{"text":68,"@type":64},"Fokus penelitian meliputi tiga materi pokok: assets, liabilities, dan ekuitas.",{"name":70,"@type":61,"acceptedAnswer":71},"Bagaimana metode pengambilan sampel dan analisis data dilakukan?",{"text":72,"@type":64},"Sampel berjumlah 120 orang dipilih menggunakan Stratified Random Sampling. Analisis menggunakan uji Kruskal-Wallis untuk membandingkan tiga atau lebih kelompok data nonparametrik.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},229380,1789038280,{"code":4,"msg":82,"data":83},"success",[84,89,93,97,101,105,108,112,116,120,124],{"id":85,"doc_module":4,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},55,"Agama & Spiritualitas",60,"religion-spirituality",{"id":90,"doc_module":4,"doc_module_name":25,"category_name":91,"show_sort_weight":87,"slug":92},48,"Cerita & Novel","story-novel",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":95,"show_sort_weight":87,"slug":96},56,"Gaya Hidup","lifestyle",{"id":98,"doc_module":4,"doc_module_name":25,"category_name":99,"show_sort_weight":87,"slug":100},51,"Komik","comic",{"id":102,"doc_module":4,"doc_module_name":25,"category_name":103,"show_sort_weight":87,"slug":104},53,"Layanan Kesehatan","healthcare",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":87,"slug":107},54,"research-report",{"id":109,"doc_module":4,"doc_module_name":25,"category_name":110,"show_sort_weight":87,"slug":111},49,"Sastra","literature",{"id":113,"doc_module":4,"doc_module_name":25,"category_name":114,"show_sort_weight":87,"slug":115},52,"Teknologi","technology",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":118,"show_sort_weight":87,"slug":119},50,"Ujian","exam",{"id":121,"doc_module":4,"doc_module_name":25,"category_name":122,"show_sort_weight":87,"slug":123},57,"Umum","general",{"id":125,"doc_module":4,"doc_module_name":25,"category_name":126,"show_sort_weight":4,"slug":127},181,"Formulir","formulir",{"code":4,"msg":82,"data":129},{"doc_id":79,"user_id":130,"nickname":42,"user_avatar":131,"doc_module":4,"category_id":106,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":137,"language":138,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":12,"update_tm":80,"read_time":142},2336478466772,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","ANALISIS TINGKAT PEMAHAMAN MAHASISWAAKUNTANSITERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi di Universitas Riau, Univesitas Islam  \nRiau, dan UIN Suska)  \nBRINTHON SAHALA  \n[Email :](Email : brinthon.sahala@gmail.com)[ ](Email : brinthon.sahala@gmail.com)[brinthon.sahala@gmail.com](Email : brinthon.sahala@gmail.com)  \nHp : 082387877784  \nAnggota :  \nVince Ratnawati  \nEdfan Darlis  \nAkuntansi Fakultas Ekonomi Universitas Riau  \nABSTRACT  \nThis research aims to look at the level of understanding of accounting students coming from High School graduates majoring in Science and high school graduates majoring in Social of the basic concepts of accounting.  \nThe population is a student majoring in accounting Degree from University of Riau, Riau Islamic University, and UIN suska Riau are listed as active student in semester 3 for the academic year 2012/2013 and have completed introductory accounting courses 1 and 2. Total sample are 120 people. The sample selected by Stratified Random Sampling method. Research analysis using the Kruskal wallis test the nonparametrik test that used to compare three or more groups of data samples.  \nThe results showed that there were differences in the understanding of Asset Accounting between students coming from high school graduates majoring in Science and high school graduates majoring in social. But the research has shown there were no difference in the understanding of liabilities and among students of accounting that comes from High School graduates majoring in Science and high school graduates majoring in Social.  \nKey Words: The level of understanding of accounting student, basic concepts of accounting, assets, Liabilities and equity  \nA. Pendahuluan  \nAkuntansi merupakan salah satu jurusan di fakultas ekonomi yang banyak diminati oleh mahasiswa saat ini. Dari hasil penelitian Basuki (dalam Ariani,2004) menyebutkan bahwa rata-rata mahasiswa memilih jurusan akuntansi, didorong oleh keinginan mereka untuk menjadi profesional di bidang akuntansi, didorong akan sangat dibutuhkan oleh banyak organisasi dan perusahaan, khususnya di Indonesia.  \nPendidikan akuntansi di Indonesia bertujuan menghasilkan lulusan yang beretika dan bermoral tingi. Berbagai upaya dilakukan untuk memperkenalkan nilainilai profesi sebagai seorang akuntan yang profesional kepada mahasiswa. Dalamupaya pengembangan pendidikan akuntansi yang berlandaskan profesionalisme inidibutuhkan adanya umpan balik (feedback) mengenai kondisi yang ada sekarang,  \nyaitu apakah pendidikan akuntansi di Indonesia telah cukup membentuk nilai-nilai positif mahasiswa akuntansi.  \nPada semester awal, setiap perguruan tinggi mewajibkan mahasiswa jurusanakuntansi untuk mengikuti perkuliahan Akuntansi Pengantar. Sebagai mata kuliah yang diajarkan pada semester pertama di tahun pertama, tidak disangsikan lagi mata kuliah ini memegang peranan penting dan menentukan dalam mengantarkan para mahasiswa yang akan mempelajari akuntansi dan mata kuliah lain yang berkaitan pada tahapan berikutnya. Sebagai mata kuliah pengantar, mata kuliah ini dimaksudkan untuk memberikan pengetahuan dasar atau fundamen kepada para mahasiswa. Oleh karena itu bangunan pengetahuan akuntansi yang dimiliki mahasiswa kelak, akan banyak dipengaruhi oleh keberhasilan pembelajaran mata kuliah ini sebagai fundamennya.  \nPada mata kuliah akuntansi pengantar diharapkan agar mahasiswa dapat memahami konsep dasar akuntansi secara baik. Menurut Weygant et al. (2012) ada tiga materi pokok tentang konsep dasar akuntansi yang harus dikuasai oleh mahasiswa akuntansi dalam kuliah Akuntansi Pengantar, yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut mahasiswa diharapkandapat mengikuti perkuliahan dengan baik dan benar karena dengan penguasaan yang baik terhadap assets, liabilities, dan ekuitas akan mempermudah mahasiswa untuk memahami semua masalah-masalah yang akan ditemui dalam akuntansi. Mahasiswaakuntansi memandang mata kuliah Akuntan","cbCaimocsWCQy2sS","https://ap.wps.com/l/cbCaimocsWCQy2sS","pdf",202285,15,"Indonesian","# Pendahuluan\n## Latar belakang pendidikan akuntansi\n## Konsep dasar akuntansi (assets, liabilities, ekuitas)\n## Tujuan dan rumusan masalah penelitian","[{\"question\":\"Apa tujuan penelitian ini?\",\"answer\":\"Penelitian bertujuan menganalisis perbedaan tingkat pemahaman tentang assets, liabilities, dan ekuitas antara mahasiswa yang berasal dari lulusan SMA jurusan IPA dan SMA jurusan IPS.\"},{\"question\":\"Materi apa saja yang menjadi fokus konsep dasar akuntansi dalam penelitian?\",\"answer\":\"Fokus penelitian meliputi tiga materi pokok: assets, liabilities, dan ekuitas.\"},{\"question\":\"Bagaimana metode pengambilan sampel dan analisis data dilakukan?\",\"answer\":\"Sampel berjumlah 120 orang dipilih menggunakan Stratified Random Sampling. Analisis menggunakan uji Kruskal-Wallis untuk membandingkan tiga atau lebih kelompok data nonparametrik.\"}]","Analisis Tingkat Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi (Studi Empiris) | PDF",23]