Work

Understanding the Complexities : An Exploration of Internal and External Factors Affecting Student Accounting Learning Difficulties

Year: 2025

Type: article

Abstract: This study examines factors influencing accounting learning difficulties among 138 students of the Accounting Education Program at Universitas Negeri Medan, with a sample of 117, which was determined using Slovin's formula and purposive sampling. This study employed descriptive and verificative methods, and data was analyzed through Structural Equation Modeling (SEM) with Maximum Likelihood Estimation (MLE). Key findings reveal that interest in learning, motivation, talent, independent learning, and campus environment significantly impact learning difficulties. Specifically, higher interest, motivation, and talent, combined with a supportive campus environment, reduce accounting learning difficulties. The study highlights the importance of fostering motivation, independent learning, and a resource-rich environment to enhance academic success and prepare students for accounting careers.

Source: Jurnal Paedagogy

DOI: 10.33394/jp.v12i3.12429

Authors: Tuti Sriwedari, Ulfa Nurhayani, Choms Gary Ganda Tua Sibarani, Haryani Pratiwi Sitompul, Weny Nurwendari

Institution: State University of Medan

Language: English

Topic: Accounting Education and Careers

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: gold

Estimated APC paid: $50