期刊名称：Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
印刷版ISSN：2087-9954
电子版ISSN：2550-0066
出版年度：2012
卷号：3
期号：1
页码：85-94
DOI：10.26418/jebik.v3i1.9892
出版社：Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
摘要：Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 161 students majoring in Accounting, Fakultas Ekonomi UNTAN which is listed as an active second semester students for the academic year 2012/2013 and has completed the introductory to accounting course part 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is significant difference of understanding and comprehension about basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools. However, there is no significant difference of understanding and comprehension between group of students that come from IPA high Schools and IPS high schools and between students group of students that come from SMK majoring in accounting and IPA high schools.
其他摘要：Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 161 students majoring in Accounting, Fakultas Ekonomi UNTAN which is listed as an active second semester students for the academic year 2012/2013 and has completed the introductory to accounting course part 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is significant difference of understanding and comprehension about basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools. However, there is no significant difference of understanding and comprehension between group of students that come from IPA high Schools and IPS high schools and between students group of students that come from SMK majoring in accounting and IPA high schools.
关键词：Konsep Dasar Akuntansi; Pemahaman dan Latar Belakang Sekolah
