ANALYSIS OF ACCOUNTING LEARNING DIFFICULTIES IN THE SUBJECT OF ADJUSTING JOURNALS IN CLASS XI STUDENTS OF SMK NEGERI 2 TONDANO IN THE ACADEMIC YEAR 2022/2023

Abstract

The primary issue addressed by this research is the fact that students in 11th grade at SMK Negeri 2 Tondano are having trouble keeping up with their accounting coursework, particularly when it comes to altering journal materials. The purpose of this research is to better understand the accounting on adjustment journal material challenges faced by SMK Negeri 2 Tondano students in grade XI. This study employs a qualitative, descriptive methodology. Both instructors and students participated as subjects. The interview technique was employed to gather information for this investigation. Reducing data, presenting data, and generating conclusions are the methods of data analysis used. Triangulation is used to verify the accuracy of collected data. The findings revealed that grade 11 students from SMK Negeri 2 Tondano had a hard time grasping the accounting concepts presented in the adjustment notebook. Not knowing the basics of what he studied, not caring enough to study, not focusing on his studies, teachers using uninspired methods of instruction, and a lack of adequate classroom space and technology.