Analysis of Learning Difficulties of Accounting Students in Understanding Adjustment Journal Materials at Vocational Schools

Abstract

Adjustment journals are one of the accounting materials that are often considered difficult by students. This material requires a high understanding of concepts, analytical skills, and precision, so that there are still many students who have difficulty in understanding the adjustment journal material. This study aims to analyze the factors that affect students' learning difficulties in understanding the adjustment journal material and teachers' strategies in overcoming these difficulties. The research method used is qualitative with a case study approach. The subjects in this study were 12 students majoring in accounting and 2 teachers who taught accounting, selected using purposive sampling techniques. Data were collected through interviews, observations, and documentation. The data were then analyzed using the Miles and Huberman analysis model, which includes data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that students' learning difficulties are influenced by internal and external factors. Internal factors include suboptimal understanding of basic concepts, low concentration and precision, student characteristics, analytical difficulties, and conceptual difficulties. Meanwhile, external factors include the role of teachers, learning methods, high levels of material complexity, and material that is both procedural and conceptual and requires high precision. In overcoming these learning difficulties, teachers apply several strategies, namely peer tutor strategies and remedial learning strategies with an individualized approach.