Analisis tingkat kesulitan siswa dalam menyelesaikan siklus akuntansi perusahaan jasa : studi kasus pada siswa kelas XI-Akuntansi di SMK STRADA 3 tahun ajaran 2011/2012.

(1)

ii i v K A R T S B A A W S I S N A T I L U S E K T A K G N I T S I S I L A N A I S N A T N U K A S U L K I S N A K I A S E L E Y N E M M A L A D A S A J N A A H A S U R E P i r a s a li N a t e i r a M a m r a h D a t a n a S s a ti s r e b i n U a t r a k a y g o Y 2 1 0 2 a w s i s a n a m n a p a h a t a d a p ) 1 ( i u h a t e g n e m k u t n u n a u j u tr e b i n i n a it il e n e P ) 2 ( , a s a j n a a h a s u r e p i s n a t n u k a s u l k i s n a k i a s e l e y n e m m a l a d n a ti l u s e k i m a l a g n e m n a g n u b u h t a p a d r e t h a k a p

a yang posiit fantara mina tbelaja rdengan hasi lte s a y a g n a g n u b u h a d a h a k a p a ) 3 ( , a s a j n a a h a s u r e p i s n a t n u k a s u l k i s n a i a s e l e y n e p n a it il e n e P . a s a j n a a h a s u r e p i s n a t n u k a s u l k i s s e t l i s a h n a g n e d a w s i s r a j a l e b a tr a k a J h a r e a D i d 1 1 0 2 r e b m e t p e S n a l u b a d a p n a k u k a li

d Utara

K M S i w s i s / a w s i s a d a p f it p ir k s e d n a it il e n e p n a k a p u r e m i n i n a it il e n e P I X s a l e k a w s i s h a l a d a i n i n a it il e n e p i s a l u p o P . 3 A D A R T

S -Akuntans i SMK

n a d s e T n a g n e d n a k u k a li d n a it il e n e p a t a d n a l u p m u g n e p k i n k e T . 3 A D A R T S a it il e n e p a t a d s i s il a n a k i n k e T . r e n o i s e u

K n adalah dengan staitsitk desk irptfi , n

a m e

tI ,dan Kenda lTau. Teknik anailsi sdliakukan dengan bantuan Sotfware ) S S P S ( s e c n e i c S l a i c o S e h t r o f e g a k c a P l a c it s it a t

S versi17,0f o rWindows.

n a ti l u s e k i m a l a g n e m a w s i s ) 1 ( : a w h a b n a k u j n u n e m i n i n a it il e n e p i s a H

keitka menyelesaikan siklu s akuntans i perusahaan jasa pada mater i jurna l n a d , l a o s r it u b 4 a g u j p u t u n e p l a n r u j ,l a o s r it u b 4 i r a d i ri d r e t g n a y n a i a u s e y n e p n a k if i n g i s n a d f it i s o p n a g n u b u h t a p a d r e t ) 2 ( ;l a o s r it u b 3 n a g n e d k il a b m e p l a n r u j r a j a l e b t a n i m a r a t n

a dengan sko r hasi l te s penyelesaian siklu s akuntans i i s a l e r o k h e l o r e p i d n a it il e n e p a t a d s i s il a n a l i s a h i r a d u a j n it i d a s a j n a a h a s u r e p ( n a g n e d 0 7 2 , 0 r a s e b e

s asymp .Sig .sebesa r0,001 < 0,01) ;(3)t erdapa thubungan a y a g a r a t n a n a k if i n g i s k a d it n u m a n f it i s o

p belaja r dengan sko r hasi l te s

a t a d s i s il a n a l i s a h i r a d u a j n it i d , a s a j n a a h a s u r e p i s n a t n u k a s u l k i s n a i a s e l e y n e p ( n a g n e d 0 6 0 . 0 r a s e b e s i s a l e r o k h e l o r e p i d n a it il e n e

p asymp .Sig .sebesa r0,4661 > a d it n u m a n n a g n u b u h t a p a d r e t a w h a b n a k l u p m i s i d t a p a d a k a M ) 1 0 ,

0 k signi ifkan

s u l k i s n a k i a s e l e y n e m m a l a d a w s i s s e t li s a h r o k s n a g n e d a w s i s r a j a l e b a y a g a r a t n a . a s a j n a a h a s u r e p i s n a t n u k a i s n a t n u k a s u l k i s s e t li s a h r o k s n a g n e d r a l e b t a n i m , a w s i s n a ti l u s e k : i c n u k a t a K

(2)

x i T C A R T S B A S I S Y L A N

A OFSTUDENTDIFFICULTIES NI G N I T E L P M O

C THEACCOUNTINGCYCLE Y N A P M O C E C I V R E S

AC aseStudyont heEleventhGrade l o o h c S l a n o it a c o V e t a t S e e r h T f o s t n e d u t

S Strada ,NorthJakarta

a t e i r a

M Nliasari a

t a n a

S DharmaUniverstiy a t r a k a y g o Y 2 1 0 2 y tl u c if fi d e v a h s t n e d u t s e r e h w s e g a t s ) 1 ( e n i m r e t e d o t s m i a h c r a e s e r s i h T n e e w t e b p i h s n o it a l e r e h t ) 2 ( , y n a p m o c s e c i v r e s e l c y c g n it n u o c c a e h t g n it e l p m o c n i f o e l c y c g n it n u o c c a f o n o it e l p m o c e h t f o s tl u s e r e h t d n a g n i n r a e l n i t s e r e t n i s e c i v r e s g n it n u o c c

a frim,( 3)t her elaitonship between t hestudents'l earning style s a w y d u t s e h T . y n a p m o c s e c i v r e s g n it n u o c c a e l c y c f o t s e t e h t f o t l u s e r e h t d n a a tr a k a J h tr o N n i 1 1 0 2 r e b m e t p e S n i d e t c u d n o

c in three state vocaitona lschoo l . a d a rt S

Thisr esearchi sadescirpitves tudyonvocaitonals chools tudent so fSrtada .

3 The populaiton i seleventh grade student so fthree state vocaitona lschoo l a

d a rt

S . Data colleciton technique s and research conducted by the Tes t . e ri a n n o it s e u

Q Data analysi stechnique swere descirpitve staitsitcs , tIeman ,and e r a w tf o S l a c it s it a t S f o p l e h e h t h ti w e n o d s a w s i s y l a n a l a c i n a h c e M . u a T l a d n e K .s w o d n i W r o f n o i s r e v 0 . 7 1 ) S S P S ( s e c n e i c S l a i c o S e h t r o f e g a k c a P

The resutl so f thi s study indicate that : (1 ) student shave dfiifcutly i s g n it s u j d a f o r e tt a m e h t n i y n a p m o c s e c i v r e s e l c y c g n it n u o c c a e h t g n it e l p m o c e v it i s o p d n a t n a c if i n g i s a s i e r e h t ) 2 ( ,s e ir t n e g n i s r e v e r d n a s e ir t n e g n i s o l c , s e ir t n e g n i n r a e l n i t s e r e t n i n e e w t e b p i h s n o it a l e

r da n the score resutl so fthe tes tcycle m ri f s e c i v r e s g n it n u o c c a n o it e l p m o

c perceived f rom ther esutl soft heanalysi so f , ) 5 0 . 0 < 1 0 0 . 0 f o . g i S . p m y s a ( 0 7 2 . 0 f o n o it a l e r r o c e h t y b d e n i a t b o a t a d h c r a e s e r s e l y t s g n i n r a e l n e e w t e b p i h s n o it a l e r o n s i e r e h t ) 3

( and thecompleiton oft het es t

, y n a p m o c s e c i v r e s e l c y c g n it n u o c c a e h t f o s tl u s e

r perceivedf romther esutl soft he f o . g i S . p m y s a ( h ti w 0 6 0 0 r o f d e n i a t b o n o it a l e r r o c a t a d h c r a e s e r f o s i s y l a n a s u h T ) 5 0 . 0 > 1 6 6 4 .

0 i tcan be concluded tha tthere i sa relaitonship bu tno t w t e b t n a c if i n g i

s een t hel earning style so fstudent swtih t es tscore so fstudents i n s e c i v r e s e l c y c g n it n u o c c a e h t g n it e l p m o

c andcompany .

e t n i , s e it l u c if fi d t n e d u t s : s d r o w y e

K res t learning to score the tes t resutl s s e l y t s g n i n r a e l , e l c y c g n it n u o c c a

(3)

A W S I S N A T I L U S E K T A K G N I T S I S I L A N A

I S N A T N U K A S U L K I S N A K I A S E L E Y N E M M A L A D

A S A J N A A H A S U R E P s

u s a k i d u t

S pada :SISWAKELASXI-Akuntans id iSMKSTRADA3 2

1 0 2 / 1 1 0 2 n a r a j A n u h a T

I S P I R K S

i h u n e m e M k u t n U n a k u j a i

D SalahSatuSyarat

n a k i d i d n e P a n a jr S r a l e G h e l o r e p m e M

i s n a t n u k A n a k i d i d n e P i d u t S m a r g o r P

: H E L O

I R A S A L I N A T E I R A M

1 0 0 4 3 3 1 7 0

I S N A T N U K A N A K I D I D N E P I D U T S M A R G O R P

L A I S O S N A U H A T E G N E P U M L I N A K I D I D N E P N A S U R U J

N A K I D I D N E P U M L I N A D N A U R U G E K S A T L U K A F

A M R A H D A T A N A S S A T I S R E V I N U

A T R A K A Y G O Y

2 1 0 2

(4)

A W S I S N A T I L U S E K T A K G N I T S I S I L A N A

I S N A T N U K A S U L K I S N A K I A S E L E Y N E M M A L A D

A S A J N A A H A S U R E P s

u s a k i d u t

S pada :SISWAKELASXI-Akuntans id iSMKSTRADA3 2

1 0 2 / 1 1 0 2 n a r a j A n u h a T

I S P I R K S

i h u n e m e M k u t n U n a k u j a i

D SalahSatuSyarat

n a k i d i d n e P a n a jr S r a l e G h e l o r e p m e M

i s n a t n u k A n a k i d i d n e P i d u t S m a r g o r P

: H E L O

I R A S A L I N A T E I R A M

1 0 0 4 3 3 1 7 0

I D U T S M A R G O R

P PENDIDIKANAKUNTANSI L A I S O S N A U H A T E G N E P U M L I N A K I D I D N E P N A S U R U J

N A K I D I D N E P U M L I N A D N A U R U G E K S A T L U K A F

A M R A H D A T A N A S S A T I S R E V I N U

A T R A K A Y G O Y

2 1 0 2

(5)

(6)

ii i

(7)

v i

n

a

h

a

b

m

e

s

r

e

P

n

a

m

a

l

a

H

R

U

K

U

Y

S

A

S

A

R

N

A

D

I

T

A

H

U

N

E

P

E

S

N

A

G

N

E

D

:

a

d

a

p

e

K

n

a

k

h

a

b

m

e

s

r

e

P

u

K

i

n

i

is

p

i

r

k

S

&

s

u

s

e

Y

n

a

h

u

T

B

u

n

d

a

M

a

r

i

a

y

a

n

g

s

e

l

a

l

u

m

e

n

j

a

d

i

k

e

k

u

a

t

a

n

d

a

l

a

m

u

k

p

u

d

i

H

a

p

a

P

d

a

n

M

a

m

a

k

u

t

e

r

c

i

n

t

a

i

r

S

a

n

a

h

o

Y

n

a

d

o

n

o

j

r

a

P

s

u

n

it

s

u

g

A

W

i

d

a

r

s

i

h

i

d

u

b

m

a

P

o

li

R

s

a

m

s

ir

h

C

g

n

a

y

a

s

r

e

t

u

k

i

d

A

)

m

l

A

(

i

r

a

s

g

n

a

w

a

N

a

n

a

il

u

Y

o

ti

w

u

S

g

n

u

k

a

k

g

n

a

y

E

H

a

r

j

o

(

A

l

m

)

d

a

n

e

y

a

n

g

p

u

t

r

i

(

A

l

m

)

g

n

a

y

E

&

o

t

r

a

m

u

S

o

y

o

J

g

n

u

k

a

K

g

n

a

y

E

p

u

t

r

i

(

A

l

m

)

M

C

.

o

m

o

p

a

S

s

u

n

a

i

v

li

S

o

m

o

R

‘

u

k

g

n

a

b

A

u

K

a

r

ti

C

s

u

m

a

W

,

L

i

il

a

n

a

e

n

d

a

h

,

K

r

i

s

it

a

n

a

W

I

i

n

d

y

,

U

m

,i

,

o

d

n

a

L

a

k

i

n

i

m

o

D

a

i

s

e

r

e

h

T

W

a

h

y

u

n

i

n

g

M

e

g

a

,

H

e

n

y

,

B

r

u

d

e

r

A

l

e

i

,

h

u

r

u

g

s

il

a

k

s

a

P

s

il

a

ti

V

,

o

r

o

g

n

a

o

i

r

P

y

i

k

i

D

,

i

d

a

n

r

u

P

g

n

a

n

a

D

S

e

r

t

a

s

e

m

u

a

o

r

a

n

g

y

a

n

g

s

e

l

a

l

u

m

e

n

c

i

n

t

a

i

,

m

e

n

d

o

a

k

a

n

d

a

n

.

u

k

a

g

n

u

k

u

d

n

e

m

a

s

a

it

n

a

n

e

s

a

ti

k

i

r

a

m

,

t

s

e

W

e

h

T

o

t

y

e

n

r

u

o

J

r

a

s

e

B

a

g

r

a

u

l

e

K

k

u

t

n

u

n

a

D

a

m

a

s

r

e

b

-

s

a

m

a

m

e

n

c

a

r

i

k

ti

a

b

s

u

c

i

j

i

il

d

k

e

d

u

a

..

a

m

r

a

h

D

a

t

a

n

a

S

s

a

ti

s

r

e

v

i

n

U

u

k

r

e

t

a

m

a

m

l

A

a

t

r

e

S

(8)

O

T

O

M

N

A

M

A

L

A

H

 JADILAH ORANG BENAR BUKAN ORANG BAIK ,KARENA ORANG I T S A P R A N E B G N A R O I P A T E T R A N E B U T N E T M U L E B K I A B

).. a a p a a P m o rf d e t a R i p s N I( .. N A K I A B E K N A K G N A T A D N E M

 JANGAN TAKUT SEBAB AKU MENYERTA I ENGKAU , JANGAN , N A K H U G E N E M N A K A U K A ; U M H A L L A I N I U K A B A B E S G N A B M I B

G N O L O N E M N A K A N A K H A

B ENGKAU ; AKU AKAN MEMEGANG N A G N A N E M E K A W A B M E M G N A Y U K N A G N A T N A G N E D U A K G N E

) 0 1 :1 4 , A Y A S E Y (

 AIR MATA DAN KETAKUTAN TIDAK AKAN MENGHAPUS DUKAMU , , S E S K U S U M T A U B M E M N A K A K A D I T U G G N U N E M N A D P A R A H R E B

.” A N A S E K “ U M A W A B M E M A S I B G N A Y N A I N A R E B E K A Y N A H

 BERFIKIRLAH EFISIEN MAKA KESUKSESAN AKAN MENGIKUTIMU (inspritied by :BABARANCHODAS ,rfomf lim3I idot)s

(9)

i v

A Y R A K N A I L S A E K N A A T A Y N R E P

k a d it i n i s il u t a y a s g n a y i s p ir k s a w h a b a y n h u g g n u s e s n a g n e d n a k a t a y n e m a y a S

i l a u c e k , n i a l g n a r o a y r a k n a i g a b u a t a a y r a k t a u m e

m yangt elahdisebutkandalamkuitpan .

h a i m li a y r a k a y n k a y a l a n a m i a g a b e s , a k a t s u p r a tf a d m a l a d n a d

2 1 0 2 i r a u r b e F 7 2 , a tr a k a y g o Y

s il u n e P

ir a s a li N a t e ir a M

(10)

ii v

N A U J U T E S R E P N A A T A Y N R E P

S I M E D A K A N A G N I T N E P E K K U T N U H A I M L I A Y R A K I S A K I L B U P

a d n a tr e b g n a

Y tangand ibawahi n,is ayamahasiswaUniverstia sSanataDharma: a

m a

N :MairetaNliasair a

w s i s a h a M r o m o

N :071334001

n a a k a t s u p r e P a d a p e k n a k ir e b m e m a y a s , n a u h a t e g n e p u m li n a g n a b m e g n e p i m e D

:l u d u jr e b g n a y a y a s h a i m li a y r a k , a m r a h D a t a n a S s a ti s r e v i n U

m a l a D a w s i S n a ti l u s e K t a k g n i T s i s il a n A

a s a J n a a h a s u r e P i s n a t n u k A s u l k i S n a k i a s e l e y n e M

I X s a l e K a w s i S : a d a p s u s a K i d u t

S -Akuntans iSMKSTRADA3

.) a d a a li b ( n a k u lr e p i d g n a y t a k g n a r e p a tr e s e b

a S s a ti s r e v i n U n a a k a t s u p r e P a d a p e k n a k ir e b m e m a y a s n a i k i m e d n a g n e

D nata

, n i a l a i d e m k u t n e b m a l a d n a k h il a g n e m , n a p m i y n e m k u t n u k a h a m r a h D

u lr e p a p n a t s i m e d a k a n a g n it n e p e k k u t n u n i a l a i d e m u a t a t e n r e t n i i d a y n a l o l e g n e m

p a t e t a m a l e s a y a s a d a p e k i tl a y o r n a k ir e b m e m n u p u a m a y a s i r a d n i z i a t n i m e m

p i a g a b e s a y a s a m a n n a k m u t n a c n e

m enuil .s

. a y n r a n e b e s n a g n e d t a u b a y a s i n i n a a t a y n r e p n a i k i m e D

a tr a k a y g o Y i d t a u b i D

: l a g g n a t a d a

P 27Februar i2012 ,

n a k a t a y n e m g n a Y

ir a s a li N a t e ir a M

(11)

d Utara

S -Akuntans i SMK

n a d s e T n a g n e d n a k u k a li d n a it il e n e p a t a d n a l u p m u g n e p k i n k e T . 3 A D A R T S a it il e n e p a t a d s i s il a n a k i n k e T . r e n o i s e u

K n adalah dengan staitsitk desk irptfi ,

n a m e

tI ,dan Kenda lTau. Teknik anailsi sdliakukan dengan bantuan Sotfware ) S S P S ( s e c n e i c S l a i c o S e h t r o f e g a k c a P l a c it s it a t

S versi17,0f o rWindows.

n a ti l u s e k i m a l a g n e m a w s i s ) 1 ( : a w h a b n a k u j n u n e m i n i n a it il e n e p i s a H

s asymp .Sig .sebesa r0,001 < 0,01) ;(3)t erdapa thubungan a y a g a r a t n a n a k if i n g i s k a d it n u m a n f it i s o

p belaja r dengan sko r hasi l te s

p asymp .Sig .sebesa r0,4661 >

a d it n u m a n n a g n u b u h t a p a d r e t a w h a b n a k l u p m i s i d t a p a d a k a M ) 1 0 ,

0 k signi ifkan

(12)

x i T C A R T S B A S I S Y L A N

A OFSTUDENTDIFFICULTIES NI G N I T E L P M O

C THEACCOUNTINGCYCLE Y N A P M O C E C I V R E S

AC aseStudyont heEleventhGrade l o o h c S l a n o it a c o V e t a t S e e r h T f o s t n e d u t

S Strada ,NorthJakarta

a t e i r a

M Nliasari a

t a n a

c in three state vocaitona lschoo l

. a d a rt S

Thisr esearchi sadescirpitves tudyonvocaitonals chools tudent so fSrtada .

3 The populaiton i seleventh grade student so fthree state vocaitona lschoo l a

d a rt

S . Data colleciton technique s and research conducted by the Tes t . e ri a n n o it s e u

r da n the score resutl so fthe tes tcycle m ri f s e c i v r e s g n it n u o c c a n o it e l p m o

( and thecompleiton oft het es t

, y n a p m o c s e c i v r e s e l c y c g n it n u o c c a e h t f o s tl u s e

r perceivedf romther esutl soft he

f o . g i S . p m y s a ( h ti w 0 6 0 0 r o f d e n i a t b o n o it a l e r r o c a t a d h c r a e s e r f o s i s y l a n a s u h T ) 5 0 . 0 > 1 6 6 4 .

0 i tcan be concluded tha tthere i sa relaitonship bu tno t w t e b t n a c if i n g i

s een t hel earning style so fstudent swtih t es tscore so fstudents i n s e c i v r e s e l c y c g n it n u o c c a e h t g n it e l p m o

c andcompany .

e t n i , s e it l u c if fi d t n e d u t s : s d r o w y e

K res t learning to score the tes t resutl s s e l y t s g n i n r a e l , e l c y c g n it n u o c c a

(13)

r

a

t

n

a

g

n

e

P

a

t

a

K

j u

P syuku rpenu il spanjatkan kepada Tuhan Yesu sKirstu sdan Bunda s il u n e p a g g n i h e s n a k h a r u c i d g n a y n a t a u k e k n a d h i s a k s a t a , a ir a

M dapa t

m a l a D a w s i S n a ti l u s e K t a k g n i T s i s il a n A “ l u d u j n a g n e d i s p ir k s n a k i a s e l e y n e m

” a s a J n a a h a s u r e P i s n a t n u k A s u l k i S n a k i a s e l e y n e

M . Karya limiah in idisusun

i r a d n a k i d i d n e P a n a jr a S r a l e g h e l o r e p m e m k u t n u t a r a y s u t a s h a l a s i a g a b e s

. a tr a k a y g o Y , a m r a h D a t a n a S s a ti s r e v i n U n a k i d i d n e P u m lI n a d n a u r u g e K s a tl u k a F

h e l O . k a h i p i a g a b r e b n a u t n a b i r a d s a p e l k a d it i a s e l e s t a p a d i n i i s p ir k s n a s il u n e P

: a d a p e k h i s a k a m ir e t n a k p a c u g n e m s il u n e p i n i n a t a p m e s e k a d a p u ti a n e r a k

1 Bapak Rohandi , Ph.D . selaku Dekan Fakutla s Keguruan dan lImu .

a m r a h D a t a n a S s a ti s r e v i n U n a k i d i d n e P .

2 Bapak Indra Dharmawan ,SE. ,M,Si .Selaku Ketua Jurusan Pendidikan o

S n a u h a t e g n e P u m

lI sia lUniverstia sSanataDharma. .

3 Bapak Lauren itu sSaptono ,S.Pd. ,M .S.A .selaku Kaprod iPendidikan .

a m r a h D a t a n a S s a ti s r e v i n U i s n a t n u k A .

4 Ibu Nathailna Premastut i Brataningrum , S.Pd. , M.Pd . selaku dosen a

r a s , n a k u s a m n a k ir e b m e m h a l e t g n a y , i s p ir k s g n i b m i b m e

p n ,waktu ,dan

.i n i i s p ir k s n a k i a s e l e y n e m t a p a d s il u n e p a g g n i h e s a y n n a r a b a s e k .

5 Bapak Ig.Bondan Suratno dan Ibu Corneilo Purwanitn i setra seluruh .i

s n a t n u k A n a k i d i d n e P n e s o D u b i/ k a p a B .

6 Ibu Ar iselaku Kepala Sekolah SMK STRADA 3 ,Ibu DermaManurung , i

n a D k a p a

B el , setra semua Guru d i SMK STRADA 3 yang telah a

it il e n e p n a k a n a s k a l e m k u t n u a y a s n a t a p m e s e k n a k ir e b m e

(14)

i x

m a l a d u t n a b m e m n a d i s it r a p r e b h a l e t g n a y 3 A D A R T S K M S i / a w s i s

. k i a b n a g n e d g n u s g n a lr e b t a p a d a g g n i h e s a y a s n a it il e n e p .

7 KeduaOrangtuakuAgusitnu sPajronodanYohanaSr iWidarsihyang itada u k a g n a y a p a a d a h r e t n a g n u k u d i r e b m e m n a d n a k a o d n e m k u t n u h a l e l

.i n i i s p ir k s s a g u t a u m e s n a k i a s e l e s r e t a g g n i h i n i a m a l e s n a k a jr e k .

8 Adikku Yuilana Nawang sar i(Alm )yang selalu menjad iinspriasiku dan s

a m s ir h

C Rilo Pambud i yang selalu menjad i semanga t dalam i

n i i s p ir k s n a k i a s e l e y n e

m danabangRomoSlivinu sSapomo ,CM. .

9 Eyangkakung ,eyangput ir ,pakdemuij ,budeslamet ,ety ,ma ssuryadi ,om , a j g o j i d a d a r e b g n a y u k r a s e b a g r a u l e k h u r u l e s n a d , h i s r a m k il u b , r a d u s

r e

t imakasih ata s semua dukungan , bantuan dan kasih sayang yang .

n a k ir e b i

. 0

1 Danang Purnad iyang telah menemaniku ,membantuku dan membeirkan 5 a m a l e s u r e s g n a y i a p m a s s i g a rt g n a y i r a d n a m a l a g n e p k a y n a b u k

a th _k_ti_a

i r a d n a g n e r a

b sebelum aku kuilah sampa iaku menyelesaikan t uga sakhi r .

u b I & k a p a B , g n u d n a D , a t p i D ’ K , u k h a il u k . 1

1 LiilanaEndahyangs udahmenjadis ahabatkudar iawa lkenal ,Brude rAlei , o

d n a L a k i n i m o D a i s e r e h T n a

d ,CirtaKusumaWardhani ,KirsitanaWindy , ,

li r p

A Heny ,Sisca ,Siwi ,danUmi . .

1 Mairaoktaviani( Mba’pipi )yangt elahmembantuakukeitkaotakkubuntu , i p a t M G U i d t o k g n e d e d i d a j h a t e b g n a y o w o b i W i r d n A o t n a t s n E r u N s a M

u a m a n e r a k 2 i p ’ b m n a d u k a i g a b n a a ri b m e g e k n a k ir e b m e m u l a l e s u m a k

.i m a k i g a b l a b m u t i d a j n e

(15)

ii x r

o p u y e m u l a l e s g n a

y tdengankata- ak “at ayodonknli..”. Vtiha,siska ,rend i k

a n

a -anaknya builk marsih yang selalu irbet, dan and iyang diem tap i n

ij a

r .Bude Sar ,Ma sRin dan keluarga ,Ma sNanto ,dan seluruh keluarga n

a l o g e d i d a p a p r a s e

b yangs elalumendoakandanmendukungaku. .

1 Tegar ,Albetr ,Danie lAdh iWjiaya yang telah menjad iteman petrama k o s n u p u a l a w g n a y o h o r g u N i d A l e i n a D n a d a j g o j e k g n a t a d u k a a k it e

-k u t n u t a g n a m e s u k a h i s a g n u l a l e s i p a t n a ’ k o

s moveon .

. 4

1 Gibe & Cesa ryang selalu membua taku tetrawa dalam kondis iapapun . n

a m e t a tr e

S -teman ‘Hubungan Internasional ’ dar i UPN yang gada l

u p m u k h a d u o l k ” a y n it a m

“ Putir ,Bobby ,Anjar ,Tami ,Della ,Sigti ,Ayu , , y r r e G , a g g n A , o n A , o y E , a r a D , n a d n u J n a d y k a Z , g n i k n o D , e p i T , y k n i P

i n a R , n o i

D ,Lemankailant eman-temanheba.t .

1 Vtiail sPaskail sGuruh Ndor iManubelu, teirmakasih ata ssemangat ,doa .

a y n i s a v it o m n a d . 6

1 DikyP iroanggorot eirmakasihata ssuppor tyangdibeirkandanbantuannya .i

n i a m a l e

s Bunda ,Mama Ro sdan Mim iyang udah nyupor tjuga ,se tra .

u k t a g n a m e y n e p i d a j u l a l e s g n a y i n a r h a F n a d h i s a ir t s u S . 7

1 Anak-anak ko sBambang t utuko no.9 dan anak-anak kosnya windy l(eny )

a y h a c n a

d ,AdelaPAK08yangmauajadiajakinkemana-mana. .

1 Senpa iAgu sThaoiln yang telah mengajarkan saya bagaimana menjad i a

tr e s , s a g e t n a d n il p i s i d g n a y g n a r

o Teman-teman dairI NKA IbaikDOJO

Y J A U n u p u a m R A H D A

S yang selalu semanga tdalam laithan maupun .

n a g n i d n a tr e p

(16)

ii i x .

1 Keluarga besa rSuwtio ,Keluarga Besa rJoyo ,Keluarga Besa rCtianduy , r

a s e b a g r a u l e K n a

d Srtada3.

. 0

2 Bu.Agu sT ir ,Bp .Agu sTr i(Alm) ,Mb i’yan ,mb’Mpu tata sdoanya dan a

y n t a g n a m e

s .

. 1

2 Keluarga besa rJourney t o t hewest :Biksu Tong (Endah ,) Nacha (Cirta), L

( i a k t a p i T , ) y d n i W ( n I n a u K i w e D , ) y n e H ( a s t k i d

a ando) ,En- en

( am)i ,Purt iKipa s(Ria) ,Sliuman Gagak (Rart)idan Sliuman Kura-kura h a l e t n a d , t a g n a m e y n e p , n a g n a u jr e p e s n a m e t i d a j n e m g n a y ) i c u L (

a ti k i a M . i n i i s p ir k s n a k a jr e g n e m m a l a d a m a t u r e t l a h k a y n a b u t n a b m e m

. 2 d il ij t a r a b e k n a g n a u jr e p n a l k t u j n a l e m . 2

2 Teman-teman sepejruangan Bimbinganku Sr iKurnia Sar ikamu adalah ” a h a a h a h “ y d n i w n a n a it s ir K u k e t a m l u o s , t a b e h g n a y t a g n a m e y n e p

a ti k i p a t l a g a g a ti k n a m e t a li b a p a h i d e s a ti k “ n a a t a y n r e p n a g n e d h a k t a g n i

i s a h r e b h i b e l h u a j a ti k n a m e t a li b a p a i g a l h i d e s h i b e

l ldar iktia” .Cosma s

o o o y a i rt a R a ir a M , g n u w u D s a m i D , g n o p m e r n i k i b u l a l s g n a y u y h a w

. . a t e r k l a g g n it e k i a p m a s n a g n a j o o o o o y a a d n i W y k O , .. t a g n a m s

.. a u m e s n a il a k n a u t n a b s a t a h i s a k a m ir e t . 3

2 Teman-teman PAK angkatan 2007 yang itdak bisa saya sebutkan satu a

s r e p t u.

Penuil s

it u t s a i d i W i m U a n a it a h T

(17)

v i x

I S I R A T F A D

l u d u J n a m a l a

H ........................................................................................... i j

u t e s r e P n a m a l a

H uanPembimbing ........................................................... ii n

a m a l a

H Pengesahan ................................................................................. iii l

H aman Persembahan .............................................................................. vi n

a m a l a

H Mo tto ........................................................................................... v a

y r a K n a il s a e K n a a t a y n r e

P .................................................................. .... iv k

u t n U h a i m l I a y r a K i s a k il b u P n a u j u t e s r e P n a a t a y n r e P r a b m e L

s i m e d a k A n a g n it n e p e

K ............................................................................... iiv a

r t s b

A k ............................................................................................... iiv i t

s b

A r act ............................................................................................... i x r

a t n a g n e P a t a

K ........................................................................................... x i

s I r a t f a

D ............................................................................................... ix v l

e b a T r a t f a

D ............................................................................................... xv ii n

a r i p m a L r a t f a

D ......................................................................................... xix

n a u l u h a d n e P . I b a

B .................................................................................... 1 .

A LatarBelakang ...................................................................................... 1 .

B BatasanMasalahRumusanMasalah ................................................... 6 .

C TujuanPeneilitan .................................................................................. 6 .

(18)

v x a

t s u P n a u a j n i T . I I b a

B k a ........................................................................... 9 .

A KonsepAkuntansi ................................................................................. 9 .

B KarakterisitkPerusahaanJasa ............................................................ 11 .

C Siklu sAkuntansi ................................................................................... 21 .

D KesultianSiswa ..................................................................................... 12 .

E Mina tBelajar ........................................................................................ 32 .

F GayaBelajarSiswa ............................................................................... 52 .

G KerangkaBepikir.................................................................................. 23

n a it il e n e P i g o l o d o t e M . I I I b a

B ................................................................. 4.. 3 .

A Jeni sPeneilitan ...................................................................................... 43 .

B Tempa tdanwaktuPeneil itan ............................................................... 53 .

C SubjekdanObjekPeneilitan ................................................................ 53 .

D Populas iPeneil itan ................................................................................ 53 .

E Teknikpengumpulandata .................................................................. 5.. 3 .

F InstrumenPeneil itan............................................................................. 93 .

G Variabe lpeneil itandanpengukuranvariabe lpeneilitan .................... 34 .

H TeknikAnailsi sData ............................................................................. 35

h a l o k e S m u m U n a r a b m a G . V I b a

B ........................................................... 65

n a s a h a b m e P n a D s i s il a n A l i s a H . V b a

B ..................................................... 95 .

(19)

i v x .

B Deskrips iVariabe lPeneilitan ............................................................... 06 .

C Anailsi sdatadenganI teman................................................................. 86 .

D Anailsi sKesultianSiswadalamMenyelesaikans iklus ........................ 96 .

E Pengu ijanhipotesi sdanhasi lanailsi sKendalt au............................... 07 .

F Pembahasan .......................................................................................... 27

I V b a

B ......................................................................................................... 58 .

A Kesimpulan............................................................................................ 58 .

B Keterbatasan ........................................................................................ 68 .

C Saran.................................................................................................. 7.... 8 a

k a t s u P r a t f a

D ............................................................................................ 09 L

E B A T R A T F A D

N A R I P M A L

(1)

08 - 8 0.795 0.305 0.214 A 0.795 0.305 0.214 *

B 0.038 -0.441 -0.191

C 0.167 -0.199 -0.134

D 0.000 -9.000 -9.000

E 0.000 -9.000 -9.000

Other 0.000 -9.000 - 09.0 0 09 - 9 0.628 0.503 0.394 A 0.154 -0.167 -0.110

B 0.013 -0.762 -0.224

C 0.154 -0.368 -0.242

D 0.038 -0.548 -0.238

E 0.628 0.503 0.394 *

Other 0.013 0.232 0.068 0

1 -10 0.795 0.589 0.414 A 0.064 -0.171 - 80.0 8

B 0.051 -0.760 -0.362

C 0.026 -0.745 -0.281

D 0.064 -0.171 -0.088

E 0.795 0.589 0.414 *

Other 0.000 -9.000 -9.000 0

1 -11 0.410 0.454 0.359 A 0.038 -0.011 -0.005

B 0.115 -0.859 - 20.5 3

C 0.410 0.454 0.359 *

D 0.192 -0.050 -0.034

E 0.244 0.016 0.012

Other 0.000 -9.000 -9.000 0

1 -12 0.038 -0.262 -0.114 A 0.295 -0.044 -0.033

B 0.038 -0.262 -0.114 *

CHECKTHEKEY C 0.346 0.123 0.096 Bwass peciifed ,Dwork sbe tter D 0.103 0.209 0.123 ?

E 0.218 -0.156 -0.112

(2)

3 e g a P

ItemSta its itc s Atlerna itveSta itsitcs

---- -------------- ----- --- --- --- -------------------- ---- --t n i o P . p o r P t n i o P . p o r P e l a c S . q e S

. o

N -Item Correct Biser. Biser . Al.t Endorsing Biser. Biser .Key

---- -- --- ------- --- --- ---- -- -- --- ------- -- ------ -- ----- -- 0

1 -13 0.115 0.354 0.216 A 0.090 0.036 0.020

B 0.397 0.368 0.290 ?

CHECKTHEKEY C 0.333 -0.660 -0.509 Dwass peci ifed ,Bwork sbe tter D 0.115 0.354 0.216 *

E 0.064 0.186 0.095

Other 0.000 - .9000 -9.000 0

1 -14 0.769 0.637 0.460 A 0.103 -1.000 -0.606

B 0.769 0.637 0.460 *

C 0.013 0.141 0.042

D 0.038 0.096 0.042

E 0.077 -0.158 -0.085

Other 0.000 -9.000 -9.000 0

1 -15 0.641 0.761 0.593 A 0.026 - .0344 -0.130

B 0.115 -0.321 -0.196

C 0.641 0.761 0.593 *

D 0.090 -0.960 -0.544

E 0.128 -0.219 -0.137

Other 0.000 -9.000 -9.000 0

1 -16 0.154 -0.091 -0.060 A 0.077 -0.075 -0.041

B 0.154 - .0091 -0.060 *

CHECKTHEKEY C 0.026 -0.294 -0.111 Bwass peciifed ,Ework sbe tter D 0.013 -0.762 -0.224

E 0.731 0.228 0.169 ?

(3)

0 7

1 -17 0.833 0.869 0.583 A 0.000 -9.000 -9.000

B 0.141 -0.946 -0.608

C 0.833 0.869 0.583 *

D 0.000 -9.000 -9.000

E 0.026 -0.094 -0.035

Other 0.000 -9.000 -9.000 0

1 -18 0.628 0.503 0.394 A 0.038 -0.942 -0.409

B 0.256 -0.164 -0.121

C 0.064 -0.481 -0.246

D 0.013 0.051 0.015

E 0.628 0.503 0.394 *

Other 0.000 -9.000 -9.000 4

e g a P

ItemSta its itc s Atlerna itveSta itsitcs

---- -------------- ----- --- --- --- -------------------- ---- --t n i o P . p o r P t n i o P . p o r P e l a c S . q e S

. o

N -Item Correct Biser. Biser . Al.t Endorsing Biser. Biser .Key

---- -- --- --- ---- --- --- ---- -- -- --- ------- -- ------ -- ----- -- 0

1 -19 0.500 0.502 0.401 A 0.500 0.502 0.401 *

B 0.077 -0.862 -0.467

C 0.000 -9.000 -9.000

D 0.128 -0.219 -0.137

E 0.295 -0.087 -0.066

Other 0.000 -9.000 -9.000 0

2 -20 0.910 0.554 0.314 A 0.026 -0.094 -0.035

B 0.038 -0.441 -0.191

C 0.000 -9.000 -9.000

D 0.026 -0.795 -0.300

E 0.910 0.554 0.314 *

(4)

0 1

2 -21 0.846 0.595 0.391 A 0.038 -0.369 -0.160

B 0.038 -0.226 -0.098

C 0.846 0.595 0.391 *

D 0.038 -0.835 -0.362

E 0.038 -0.262 -0.114

Other 0.000 -9.000 -9.000 0

2 -22 0.859 0.625 0.402 A 0.859 0.625 0.402 *

B 0.038 -0.656 -0.285

C 0.051 -0.390 -0.186

D 0.013 0.141 0.042

E 0.038 -0.584 -0.253

Other 0.000 -9.000 -9.000 0

2 -2 3 0.910 0.757 0.429 A 0.910 0.757 0.429 *

B 0.013 -0.762 -0.224

C 0.026 -0.194 -0.073

D 0.013 -0.582 -0.171

E 0.026 -0.444 -0.168

Other 0.013 -1.000 -0.357 0

2 -24 0.436 0.434 0.345 A 0.192 -0.170 -0.118

B 0.436 0.434 0.345 *

C 0.000 -9.000 -9.000

D 0.205 -0.010 -0.007

E 0.167 -0.486 -0.326

(5)

5 e g a P

ItemSta its itc s Atlerna itveSta itsitcs

---- -------------- ----- --- --- --- -------------------- ---- --Seq. Scale Prop . Point Prop. Point

. o

N -Item Correct Biser. Biser . Al.t Endorsing Biser. Biser .Key

---- -- --- ------- --- --- ---- -- -- --- ------- -- ------ -- ----- -- 0

2 -25 0.410 0.715 0.565 A 0.103 -0.409 -0.241

B 0.103 -0.075 -0.044

C 0.013 -0.762 -0.224

D 0.410 0.715 0.565 *

E 0.359 -0.465 -0.363

Other 0.013 0.232 0.068 0

2 -26 0.744 0.684 0.505 A 0.167 -0.463 -0.310

B 0.744 0.684 0.505 *

C 0.026 -0.745 -0.281

D 0.064 -0.481 -0.246

E 0.000 -9.000 -9.000

Other 0.000 -9.000 -9.000 0

2 -27 0.064 -0.147 -0.075 A 0.487 0.640 0.511 ?

B 0.410 -0.469 -0.370

CHECKTHEKEY C 0.000 -9.000 -9.000 Ewass peciifed ,Awork sbe tter D 0.038 -0.656 -0.285

E 0.064 -0.147 -0.075 *

Other 0.000 -9.000 -9.000 0

2 -28 0.013 0.232 0.068 A 0.308 -0.216 -0.165

B 0.513 0.379 0.302 ?

CHECKTHEKEY C 0.013 0.232 0.068 * Cwass peci ifed ,Bwork sbe tter D 0.141 -0.345 -0.222

E 0.026 -0.094 -0.035

(6)

0 9

2 -29 0.603 0.825 0.651 A 0.077 -0.510 -0.276

B 0.603 0.825 0.651 *

C 0.154 -0.406 -0.267

D 0.013 -0.039 -0.012

E 0.154 -0.621 -0.408

Other 0.000 -9.000 -9.000 0

3 -30 0.115 -0.460 -0.280 A 0.038 -0.584 -0.253

B 0.115 -0.460 -0.280 *

CHECKTHEKEY C 0.385 -0.001 -0.000 Bwass peciifed ,Dwork sbe tter D 0.410 0.546 0.432 ?

E 0.051 -0.703 -0.335

Other 0.000 -9.000 -9.000 6

e g a P

. e li f a t a d e h t n i s e e n i m a x e 8 7 e r e w e r e h T

s c it s it a t S e l a c S

Scale : 0 0 3 s m e t I f o N

8 7 s e e n i m a x E f o N

6 3 4 . 7 1 n a e M

0 0 4 . 8 1 e c n a i r a V

9 8 2 . 4 . v e D . d t S

w e k

S -0.617 1 7 1 . 0 s i s o t r u K

0 0 0 . 4 m u m i n i M

0 0 0 . 4 2 m u m i x a M

0 0 0 . 8 1 n a i d e M

2 6 7 . 0 a h p l A

3 9 0 . 2 M E S

1 8 5 . 0 P n a e M

m e t I n a e

M -Tot . 0.336 2 7 4 . 0 l a i r e s i B n a e M