Research Article
Analysis of Factors Affecting the Difficulty of Learning Introduction to Accounting for Students in Accounting Education Program at Universitas Negeri Medan
@INPROCEEDINGS{10.4108/eai.17-9-2024.2352879, author={Tuti Sriwedari and Ulfa Nurhayani and Choms Gary Ganda Tua Sibarani and Haryani Pratiwi Sitompul and Weny Nurwendari}, title={Analysis of Factors Affecting the Difficulty of Learning Introduction to Accounting for Students in Accounting Education Program at Universitas Negeri Medan}, proceedings={Proceedings of the 6th International Conference on Innovation in Education, Science, and Culture, ICIESC 2024, 17 September 2024, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICIESC}, year={2025}, month={1}, keywords={accounting learning difficulties student learning interest student learning motivation student learned talent learning independence family and campus environment}, doi={10.4108/eai.17-9-2024.2352879} }- Tuti Sriwedari
Ulfa Nurhayani
Choms Gary Ganda Tua Sibarani
Haryani Pratiwi Sitompul
Weny Nurwendari
Year: 2025
Analysis of Factors Affecting the Difficulty of Learning Introduction to Accounting for Students in Accounting Education Program at Universitas Negeri Medan
ICIESC
EAI
DOI: 10.4108/eai.17-9-2024.2352879
Abstract
This research analyses the factors that influence the learning difficulties of introductory accounting in students in the accounting education program. It involves internal and external factors such as student learning interests, Motivation, talent, learning independence, family environment, and campus environment. This study aims to gain an in-depth understanding and test the factors influencing student learning difficulties. The research method uses Structural equation modeling (SEM) to analyze the collected data. The results of this study indicate that interest has a significant positive effect on learning difficulties in introductory accounting t-statistic 19.226, Motivation has a significant positive effect on learning difficulties in introductory accounting t-statistic 10.367, talent has a significant positive effect on learning difficulties in introductory accounting t-statistic 20.058, learning independence has a significant positive effect on learning difficulties in introductory accounting t-statistic 23.615, campus environment has a significant positive effect on learning difficulties in introductory accounting t-statistic 43.652, family environment has a significant positive effect on learning difficulties in introductory accounting t-statistic 17.542.
