Factors that Influence the Learning Achievement of Students Majoring in Accounting at the Institut Teknologi dan Bisnis Master Pekanbaru

Fanni Fadilah Alfat

doi:10.61230/reflection.v1i4.60

Authors

Fanni Fadilah Alfat Institut Teknologi dan Bisnis Master, Indonesia

DOI:

https://doi.org/10.61230/reflection.v1i4.60

Keywords:

Internal Factors, External Factors, Learning Achievement

Abstract

This research aims to determine the influence of internal factors and external factors on the learning achievement of students majoring in accounting at the Master's Institute of Technology and Business. This research is expected to provide evidence that internal factors and external factors can influence whether or not the learning achievement of students majoring in accounting. The population of this research were all students majoring in accounting at the Pekanbaru Masters Institute of Technology and Business. This research method uses a quantitative method by collecting questionnaire data which is distributed to respondents. The sample for this research consisted of 57 respondents from students majoring in accounting at the Pekanbaru Master's Institute of Technology and Business. The data analysis technique used is multiple linear regression. The results of this research showed that the influence of internal factor variables on learning achievement in part obtained a coefficient value of -0.030 with a statistical t test value of -0.266 with a significance of 0.791. Based on the significance value of t, it shows that at the 5% level internal factors do not have a significant effect on the learning achievement of students majoring in accounting. External factors have a significant effect on student learning achievement with a coefficient of 0.598 with a t test of 5.330 and a significance of 0.000. Based on the significance value of t, it shows that at the 5% level external factors have a significant effect on the learning achievement of students majoring in accounting. Internal factors and external factors influence simultaneously, the higher the internal factors and external factors, the more they influence student learning achievement.

References

Afriani, F. S. (2023). Analysis of the Implementation of PSAK 01 regarding the Presentation of Financial Reports at the Sherlina Oriflame Agent Marpoyan Pekanbaru. Nexus Synergy: A Business Perspective, 1(3), 109–137. https://firstcierapublisher.com/index.php/nexus/article/view/55

Amin, Muhammad Al. 2018. Filsafat Teori Akuntansi. Unimma Press: Magelang.

Andi, Puteri, C., & Kudri, W. M. (2023). Interpersonal Communication, Transformational Leadership, and Workload on Employees’ Performance at PT Sawit Riau Makmur. Luxury: Landscape of Business Administration, 1(1), 33–43. https://firstcierapublisher.com/index.php/luxury/article/view/19

Arif, I., Komardi, D., & Putra, R. (2021). Brand Image, Educational Cost, and Facility on Student Satisfaction and Loyalty at STIE Pelita Indonesia. Journal of Applied Business and Technology, 2(2), 118–133.

Asl, S. G., & Osam, N. (2021). A Study of Teacher Performance in English for Academic Purposes Course: Evaluating Efficiency. SAGE Open, 11(4), 1–9. https://doi.org/10.1177/21582440211050386

Bongmini, E. (2023). Analysis of the Accounting Information System for Purchases of Merchandise in an Effort to Improve Internal Control at PT. Riau Abdi Sentosa. Nexus Synergy: A Business Perspective, 1(3), 138–167. https://firstcierapublisher.com/index.php/nexus/article/view/56

Castro, S. B. E., Castillo, M. A. S., Quiroz, C. O. A., & Hernández, L. F. B. (2020). Measurement Model and Adaptation of a Self-Efficacy Scale for Mathematics in University Students. SAGE Open, 10(1), 1–10. https://doi.org/10.1177/2158244019899089

Chan, E. S. S., Ho, S. K., Ip, F. F. L., & Wong, M. W. Y. (2020). Self-Efficacy, Work Engagement, and Job Satisfaction Among Teaching Assistants in Hong Kong’s Inclusive Education. SAGE Open, 10(3), 1–11. https://doi.org/10.1177/2158244020941008

Decerly, R. (2020). Analisis Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perbankan yang Listing di BEI Tahun 2014-2018. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 3(2), 170–183.

Decerly, R. (2021). Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba Perusahaan (Study Empiris pada Perusahaan Astra Group yang Terdaftar di BEI pada Tahun 2016-2020). Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 4(2), 122–132.

Djamarah, Syaiful Bahri. 2000. Guru dan Anak Didik dalam Interaksi Edukatif. Rineka Cipta: Jakarta.

Fajri, D., Chandra, T., & Putra, R. (2021). The Influence of Brand Image and Promotion on the Decisions of Students in STIE Mahaputra Riau with Learning Interest as Intervening. Journal of Applied Business and Technology, 2(3), 223–232.

Hakim, Thursan. 2000. Belajar Secara Efektif. Puspa Swara: Jakarta.

Hanapiah, U. (2023). The Effect of Experiment Methods on Student Learning Results in Learning IPA in Class VIII Mts. Negeri 2 Labuan. Reflection: Education and Pedagogical Insights, 1(3), 99–105. http://firstcierapublisher.com/index.php/reflection/article/view/36

Hia, E. (2023). The Effect of Profitability on Cash Dividends in Consumer Goods Industry Sector Companies on the Indonesian Stock Exchange (Period 2015-2019). Interconnection: An Economic Perspective Horizon, 1(3), 105–124. https://firstcierapublisher.com/index.php/interconnection/article/view/50

Hutahuruk, M. B. (2020a). Analisis Penerapan Akuntansi pada Toko Frozrn Food Sofwa di Pekanbaru. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 3(2), 134–144.

Hutahuruk, M. B. (2020b). Pengaruh Ukuran Perusahaan, Likuiditas, Leverage dan Profitabilitas terhadap Kelengkapan Pengungkapan Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI). Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 3(2), 145–169.

Hutahuruk, M. B. (2021). Pengaruh Teknologi Informasi dan Keahlian Komputer terhadap Sistem Informasi Akuntansi (Study Empiris pada PT . Putera Raja Sejahtera). Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 4(2), 141–158.

Hutahuruk, M. B. (2022). Perngaruh Kinerja Keuangan terhadap Return Saham (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Sains Akuntansi Dan Keuangan, 1(3), 153–161.

Isik, U., Tahir, O. El, Meeter, M., Heymans, M. W., Jansma, E. P., Croiset, G., & Kusurkar, R. A. (2018). Factors Influencing Academic Motivation of Ethnic Minority Students: A Review. SAGE Open, 8(2), 1–8. https://doi.org/10.1177/2158244018785412

Lara, R. (2019). Analisis Sistem Pengendalian Internal Piutang Pada PT. Bestari Buana Murni Cabang Pekanbaru. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 2(2), 289–300.

Lara, R. (2020). Analisis Sistem Akuntansi dalam Pengendalian Persediaan Barang Dagang pada CV. Tekno Komputer. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 3(2), 125–133.

Lara, R. (2021). Pengaruh Pendapatan Usaha Dan Biaya Operasional Terhadap Laba Bersih pada Perusahaan Sektor Pertambangan Batu Bara Periode 2016-2020. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 4(2), 159–171. https://doi.org/10.31000/competitive.v5i2.4166

Lara, R. (2022). Pengaruh Corporate Social Responsibility Terhadap Volume Perdagangan (Studi Pada Perusahaan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). Sains Akuntansi Dan Keuangan, 1(3), 180–188. https://doi.org/10.54367/jrak.v5i1.539

Maisur, H. (2023). Implementation of Income and Expense Recognition at AHASS Jaya Servis. Nexus Synergy: A Business Perspective, 1(3), 168–192. https://firstcierapublisher.com/index.php/nexus/article/view/57

Mamonto, S., Wahidin, D., Laila, I. N., Pratama, I. P. D. M., Junaedi, A. T., Saimima, M. S., Khotim, N. W., Gojali, J. A., Sudarno, S., Renaldo, N., & Adityawati, I. A. (2023). Disiplin dalam Pendidikan. PT. Literasi Nusantara Abadi Grup.

Marbun, Stefanus M. 2018. Psikologi Pendidikan. Uwais Inspirasi Indonesia: Ponorogo.

Ndruru, A. (2023). Analysis of the Effect of Financial Performance on Stock Returns in Manufacturing Companies (Basic Industry & Chemical Sector, Cement Sub-Sector Listed on the IDX for the 2018 - 2020 Period). Interconnection: An Economic Perspective Horizon, 1(3), 125–142. https://firstcierapublisher.com/index.php/interconnection/article/view/51

Nofriavani, Winarno, M., & Zakir, M. (2022). Pengaruh Kualitas Pelayanan Dan Fasilitas Kampus Terhadap Kepuasan Mahasiswa Angkatan 2018-2021 Di Institut Teknologi & Bisnis Master Pekanbaru. Sharing: Journal of Islamic Economics, Management and Business, 1(1), 29–43.

Novius, Andri. 2012. Faktor-faktor yang Mempengaruhi Prestasi Belajar Mahasiswa Jurusan Akuntansi. Jurnal Akuntansi Universitas Islam Negeri Sultan Syarif Kasim Riau.

Nurtamara, F., Sumiati, A., & Susanti, S. (2023). The Effect of Adversity Quotient and Family Environment on Student Achievement with Learning Motivation as a Mediating Variable for Students in Class XI SMKN 48 JAKARTA. Reflection: Education and Pedagogical Insights, 1(3), 78–88. http://firstcierapublisher.com/index.php/reflection/article/view/45

Nwagu, E. N., Enebechi, J. C., & Odo, A. N. (2018). Self-Control in Learning for Healthy Living Among Students in a Nigerian College of Education. SAGE Open, 8(3), 1–9. https://doi.org/10.1177/2158244018793679

Panjaitan, M., Komara, A. H., & Panjaitan, H. P. (2023). Work Motivation, Training, Commitment, and Discipline on Employee Satisfaction and Performance in PT. Sumber Mas Baru Pekanbaru. International Conference on Business Management and Accounting, 1(2), 452–466. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3391

Parnawi, Afi. 2019. Psikologi Belajar. CV. Budi Utama: Yogyakarta.

Purba, J. O., Christina, C., Wijaya, E., Andi, & Syahputra, H. (2023). Promotion, Brand Image, and Customer Relationship Management on Aluminum Purchase Decisions at PT Global Alumindo Perkasa. Luxury: Landscape of Business Administration, 1(1), 12–22. https://firstcierapublisher.com/index.php/luxury/article/view/16

Purwati, A. A., & Angelina. (2021). Analysis of Theory of Planned Behavior (TPB) in Realizing the Human Resources Entrepreneurship (Case Study on Management Students of STIE Pelita Indonesia). Journal of Applied Business and Technology, 2(1), 73–82. https://doi.org/10.35145/jabt.v2i1.63

Rahayu, Sri dan Desy Angraini. 2014. Faktor-faktor yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi. Jurnal Fakultas Ekonomi Universitas Budi Luhur. Jakarta.

Rosyid, Moh Zaiful. dkk. 2019. Prestasi Belajar. Literasi Nusantara: Malang.

Rusilawati, E., Purnama, I., Tjahjana, D. J. S., & Kudri, W. M. (2023). Locus of Control and Job Satisfaction on Employee Performance, Mediated by Organizational Citizenship Behavior among the Working Staff in the Accounting Department. International Conference on Business Management and Accounting, 1(2), 467–474. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3469

Sagita, K. (2023). Analysis of Tax Collection on Revenue from Tax Arrears (Empirical Study at KPP Pratama Tampan). Interconnection: An Economic Perspective Horizon, 1(3), 143–162. https://firstcierapublisher.com/index.php/interconnection/article/view/52

Slameto. 2003. Belajar dan Faktor-faktor Yang Mempengaruhi. Jakarta: Rineka Cipta

Sugiyono. 2018. Metode Penelitian Bisnis. Alfabeta: Bandung.

Sardiman, (2019). Pengertian Prestasi. Diperoleh April 2010.

Sudarno, Safitri, H., Junaedi, A. T., Tanjung, A. R., & Hutahuruk, M. B. (2023). Effect of Leadership Style, Work Discipline, and Competency on Job Satisfaction and Performance of Dapodik Operator Employees in Bengkalis District. International Conference on Business Management and Accounting (ICOBIMA), 1(2), 385–400. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3059

Susanto, 2013 hlm 12-13 [http://pgsdblog.blogspot.co.id/2015/10/faktor-yang-mempengaruhi-belajar.html.

Syah, Muhibbi. 2009. Psiologi Belajara. PT Raja Grafindo Persada: Jakarta.

Wardani, Faiqotul Tri. Dkk. (2013). “Pengaruh Faktor Internal dan Eksternal yang Mendorong Siswa Untuk Belajar Terhadap Hasil Belajar Akuntansi pada Siswa Kelas XI IPS MAN Lumajang Tahun Pelajaran 2012/2013” jurnal Program Studi Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Jember (UNEJ). Jember.

Warren, Carl S dkk. 2005. Pengantar Akuntansi. Buku Satu. Edisi 21. Salemba Empat: Jakarta.

Widayatun, Rusmi, Tri. 2009. Ilmu Perilaku. CV Sagung Seto: Jakarta.