Analisis Kesulitan Mahasiswa Pendidikan Akuntansi FKIP UNS Dalam Memahami Konsep Akuntansi Keuangan dan Upaya Penyelesaiannya

Abstract

This study aims to analyze the forms of difficulties, causal factors, and efforts to resolve them made by students of the Accounting Education Study Program, FKIP, Sebelas Maret University in understanding the concept of Financial Accounting. This study uses a qualitative approach with a case study method and involves six informants from semesters 2nd and 4th. Data were collected through unstructured interviews and analyzed descriptively. The results of the study indicate that students have difficulty in understanding complex materials such as depreciation of fixed assets, amortization, and financial statement analysis, as well as difficulties in applying theory to case studies. The factors causing difficulties come from internal aspects such as lack of focus, feeling embarrassed to ask, and differences in educational background, as well as external factors such as the delivery of material too quickly and language that is difficult to understand. The efforts to resolve the problems made by students include independent learning, collaboration with friends, reviewing the material, and utilizing social media as an additional reference source. This study recommends innovation in learning methods and increasing the role of lecturers as facilitators to minimize student learning difficulties.