Student’s Learning Interest and Student’s Learning Achivement in
Accounting Subject
Wahyu Mustajab, Aditya Nugraha, Tati Suryati, Dewi Setianingsih and Reni Ika Wijayanti
Universitas Pendidikan Indonesia, Jalan Setiabudhi 229, Bandung, Indonesia
wahyumustajab821@student.upi.edu
Keywords: Student Irentest, Student Academic Achievement, Motivation on Learning.
Abstract: The research was conducted in SMA Pasundan 8 Bandung - West Java, as the percentage of academic
achievement of grade eleventh talking Social science akademic discipline which didn’t meet the minimum
mastery criteria set in the school was low. As learning achievement of students in class XI IPS (Social Study)
is still under the standard of minimum competences. The objective of the study was to describe an influence
of student’s interest to student academic achievement on accounting of grade elevent social scence discipline.
The research methodology used in this study is survey; sampling is carried out by using proportional area
probability random sampling technique. The number of students taking role as sample was 101 out of 134
possible students population. The results show the coefficient value is 0,693 that means the student’s learning
interest influence to academic achievement. The coefficient of determination was 48,02%, Student’s
Learning Achievement was affected by student’s learning interest, whereas 51,98% was affected by other
aspects.
1 INTRODUCTION
The development of nation and State is the important
thing to do. To realize that thing, the qualified human
resources are needed. The qualified human resources
can be achieved through educational process.
Educational process can be seen based on students’
learning process.
SMA Pasundan 8 Bandung is selected because as
one of schools which organize educational process in
formal and try to produce good students in order to
produce human resources who are qualified and have
high competiveness. Besides, SMA Pasundan 8
Bandung has accreditation A. However, students’
learning achievement in accounting subject is still
low.
Students’ score which is still under Standard of
Minimum Competences cannot be ignored, because if
it is ignored then the output will result in bad quality,
such as students do not understand the material which
had been taught, they do not possess the skill, and
they cannot apply the learning material which had
been taught on their daily life. Therefore, it need a
way to enhance students’ learning achievement.
Results from of study Ulrich Schiefele (1991) are
presented that indicate the importance of interest for
the depth of text comprehension, the use of learning
strategies, and the quality of the emotional experience
while learning.
Learning achievement is measurement tool in
determining whether or not a student master a subject
given by teacher in teaching learning process in
school. Learning achievement is influenced by
various factors both come from inside the student
(internal) and outside the student (external) (Ames,
C., & Archer, J. 1988, M Vansteenkiste, 2010).
Deci and Ryan (1985) as cribed to interest "an
important directive role in intrinsically motivated
behavior in that people naturally approach activities
that interest them" (Schiefele, 2011).
From that problem, to find out how the influence
of students’ interest in learning on students’ learning
outcome in accounting subject in SMA Pasundan 8
Bandung, this study is conducted by measuring
whether there is “Influence of Students’ Learning
Interest on Their Learning Achievement in
Accounting subject in SMA Pasundan 8 Bandung.”
The same study with the above review is a journal
written by Soo-Yong Byun and Kyung –Keun Kim,
in a journal on educational inequality in south korea
Mustajab, W., Nugraha, A., Suryati, T., Setianingsih, D. and Wijayanti, R.
Student’s Learning Interest and Student’s Learning Achivement in Accounting Subject.
In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship (ICEEE 2017), pages 751-755
ISBN: 978-989-758-308-7
Copyright © 2017 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
751
that examines the socioeconomic effects for student
achievement.
2 METHODS
The method used in this study is survey method
because the data is obtained from the numbers of
sample by using questionnaire.
2.1 Population and Sample
The population in this study is students of SMA
Pasundan 9 Bandung.
Table 1: Students population of class XI IPS SMA
Pasundan 8 Bandung.
No.
Class
The Number of Students
1
XI IPS 1
46 students
2
XI IPS 2
51students
3
XI IPS 3
37 students
Total
134 Students
By using the formulation above and the precision
and the error determined is 5 %, then the students who
become sample in this study are rounded to becaome
101 student. After the students sample are obtained,
then the next step is determine sample of each class.
The class sampling is done proportionally, in which
class sample is taken in random. Based on population
and sample calculations, it was found that 101
students were samples in the research.
2.2 Data Collection Technique
Data collection technique use closed questionnaire.
To obtain the data about students’ learning interest,
some questions are arranged in the form of Numerical
Scale.
Annotation:
5= highest positive
4= high positive
3= medium positive
2= low positive
1= lowest positive
2.3 Technique for Testing Research
Instrument
2.3.1 Validity Test
To calculate the validity of measurement tool, it use
Pearson Product Moment. After this value of r
xy
is
obtained, then it is consulted by value of r
table
with
level of significance 5%.
2.3.2 Reliability Test
After this value of
is obtained, then it is consulted
by value of
with level of significance 5%.
2.4 Technique of Data Analysis and
Hypothesis Testing
2.4.1 Normality Test
In this study, researcher use chi square test
Compare (χ
2
calculate
) to (χ
2
tabel
)
For = 0,05 dan degree of freedom (dk) = k-1
2.4.2 Coefficient Correlation
Correlation can be calculated by using correlation
formulation of Pearson Product Moment.
2.4.3 Hypothesis testing
Hypothesis testing is proposed to determine whether
or not the hypothesis is accepted or rejected by steps
of testing as follow:
Determine statistical hypothesis:
H
0
: ρ = 0, students’ learning interest in Accounting
subject influences on their learning
achievement.
H
a
: ρ ≠ 0, students’ learning interest in accounting
subject does not influence on their learning
achievement.
3 RESULTS AND DISCUSSION
3.1 Learning Interest
Table 2: Indicator of learning interest.
Indicator
Percentage (%)
Category
High excitement
in doing learning
activity
38,37%
Medium
Persevere and
diligent in doing
learning activity
54,78%
High
Active
57,68%
High
Creative
60,38%
High
Productive in doing
activity and finishing
the task.
44,55%
Medium
Never felt fatigue
and boring in
learning
45,05%
High
ICEEE 2017 - 2nd International Conference on Economic Education and Entrepreneurship
752
Have fun and enjoy
learning
61,38%
High
Learning activity is
though as hobby and
part of life
41,58%
Medium
Based on table 2, it can be concluded that students
still have strong learning interest in understanding
and learning accounting subject. This can be seen
from indicator of interest which shows that all
indicators of learning interest mostly are in high
category. Therefore, it can be concluded that
students’ learning interest in accounting subject in
class XI IPS in SMA Pasundan 8 Bandung is still
strong or high.
3.2 Students’ Learning Achievement
Data collection technique use closed questionnaire.
To obtain the data about students’ learning interest,
some questions are arranged in the form of Numerical
Scale.
Table 3: Students’ learning achievement.
Score
Category
Frequency
Percentage
(%)
> 66,66
High
53
52,48%
33,34 –
66,66
Medium
46
45,54%
< 33,34
Low
2
1,98%
Total
101
100%
Based on table 3, it can be concluded that learning
achievement of students in SMA Pasundan 8
Bandung of class XI IPS in Accounting subject
mostly are in high category, that is, 52,48% or total of
53 students have high score.
3.3 Data Analysis and Research
Hypothesis Testing
3.3.1 Data Analysis
a. Normality test toward data of students’
learning interest (X) and data of learning
achievement (Y)
To test whether or not the data is normal distributed,
the author use SPSS v.17.
Figure 1: Q-Q Plot Graphic of Learning Interest.
Based on figure 1, it can be concluded that data of
learning interest variable is normal distributed.
Figure 2: Q-Q Plot Graphic of Learning Interest.
Based on figure 2, it can be concluded that data of
learning achievement variable is normal distributed.
b. Correlation Coefficient
In processing the data of this study, the author use
calculation manually and assisted by SPSS v.17
program to find out the influence of learning interest
variable (X) on learning achievement variable (Y).
Below it can be seen that the result of its
calculation is as follow:
(1)
(2)
(3)
(4)
(5)
So it can be concluded that variable X (students’
learning interest) associate with or has positive
correlation to variable Y (learning achievement) of
0,693.
Student’s Learning Interest and Student’s Learning Achivement in Accounting Subject
753
c. Coefficient of Determination
The calculation of determination coefficient is as
follow:
KD = r
2
x 100%
(1)
KD = (0,693)
2
x 100%
(2)
KD = (0,480249) x 100%
(3)
KD= 48,0249 = 48,02 (rounded)
(4)
So it can be concluded that variable X (learning
interest) give influence to variable Y (learning
achievement). So it can be concluded that the variable
X (interest in learning) has an effect on the variable Y
(learning achievement) of 48.02% whereas the
remain of 51.98% is influenced by another factor.
3.3.2 Research Hypothesis Testing
It is known that correlation coefficient of product
moment which had been calculated by using SPSS
program is the same as the value of r
xy
= 0,693, this
figure is an influence applied for 101 students, and it
need to be hypothetical tested.
In this hypothesis testing, the research hypothesis
is symbolized by Ha, and null hypothesis is
symbolized by Ho which is explained in this study as
follow:
Ha : ρ = 0, “Learning interest is positive influenced
on learning achievement”.
Ho : ρ
0, “Learning interest is not influenced on
learning achievement”.
After formulating the hypothesis, next is finding
significance test of product moment by formulation
as follow:
(1)
(2)
(3)
Based on the result of the calculation using SPSS
v.17, then obtained a simple correlation coefficient (r)
of 0.693 which can be expressed as a positive
correlation or at a sufficient level. It shows that in
variable X that is learning interest and Y variable that
is learning achievement influence each other or there
is influence of learning interest to student
achievement in SMA PASUNDAN 8 BANDUNG.
This mean that higher interest in student learning is
better the student learning achievement.
This mean that student interest in learning if gives
big enough influence on the result of student
achievement obtained, and the rest of influenced by
factors outside of interest such as psysiologycal
factors (due to illness, because less healthy , due to
disability) and psysiologycal factors (intelligence,
talent, motivation, and mental healthy factors).
Therefore, “students’ learning interest variable
has positive influence on students’ learning
achievement variable in accounting subject in SMA
Pasundan 8 Bandung, class XI IPS.” The truth of this
study had been tested and accepted with level of
confidence 95%.
4 CONCLUSIONS
The result of study which had been conducted shows
that learning interest of students in class XI IPS SMA
Pasundan 8 Bandung in 2011/2012 academic year in
Accounting subject is in high category, and data
shows that learning achievement of students in SMA
Pasundan 8 Bandung, class XI IPS in 2011/2012
academic year mostly is in high category and shows
that learning interest give positive influence to
students’ learning achievement in Accounting subject
in class XI IPS SMA Pasundan 8 Bandung in
2011/2012 academic year.
School staffs should participate in enhancing
students‘ learning achievement, with various ways as
follow. First, if learning achievement of these
students is low then it should be improved by
increasing their learning interest and fostering the
teachers to be more creative in teaching. Second, if
learning achievement of these students had been high,
then it is better to be maintained, and it will be better
also if learning achievement of these students more
enhanced by directing the teachers to maintain the
way and method of their teaching. And if students‘
learning achievement want to be enhanced, it is better
that school staffs suggest the teachers to provide
additional lesson or course in Accounting subject
beyond class hours.
Based on this result of study, it is expected that
teacher can arouse the low and medium learning
interest to maintain learning interest which had been
high, and it is better to more enhance this learning
interest, among other by enhancing the indicator of
learning interest which still should be enhanced and
which had been high in order that interest can be kept
longer in students.
ICEEE 2017 - 2nd International Conference on Economic Education and Entrepreneurship
754
ACKNOWLEDGEMENTS
This research does not escape from the contributions
of thought, contributions and sharring information
from lecturers post graduate economic educational
UPI. And the highest appreciation and gratitude to all
parties who help especially big family SMA
Pasundan 8 Bandung that has given opportunity to do
research.
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