Analysis of Level of Understanding Accounting in English in SMAN 1 Students in Muara Badak

DOI

10.2991/978-2-38476-273-6_91How to use a DOI?

Keywords

Accounting; English; Understanding; Knowledge

Abstract

Beside its native language is influence in her/his daily talk, the students of 12th Grade Social class of SMAN 1 Muara Badak is also difficult to understand of English Accounting standard/terms. The purpose of this study is to analyse the level of understanding of English Accounting standard (based on 2013 Curriculum). Techniques of taking data used is instrument test of Student Basic Competencies Instrument Test-Knowledge, which is consisted on describe accounting as an information system, describe the concept of the basic accounting equation, analysing the preparation of the service company's accounting cycle, analysing the stages of closing the accounting cycle in service companies, distributing questioner (consisting of 20 questions) and samples taken is 50 students of 12th Grade Social class of SMAN 1 Muara Badak. The data analysis technique used is descriptive analysis arithmetic technique by using Differential Test Analysis with the Paired t-test (dependent t-test). The results showed that there is no influence of the score of economics subjects (level of understanding of Accounting in English), it is only 33.5% successful achieved, which is meant that only 1 out of 3 students who is good understanding of accounting standard in English, the 66.5% is averagely sufficient. Learning English should be forced at any time (taking classroom talk or daily talk, reading and writing). The teacher should have a method/technique or media which can assist them to improve her/his English language competence, as well as as well as in improvement of teaching and learning cycle in accounting department.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Rahmawati Fitriana
AU  - La Ode Hasiara
AU  - Risma Risma
PY  - 2024
DA  - 2024/08/02
TI  - Analysis of Level of Understanding Accounting in English in SMAN 1 Students in Muara Badak
BT  - Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
PB  - Atlantis Press
SP  - 891
EP  - 899
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-273-6_91
DO  - 10.2991/978-2-38476-273-6_91
ID  - Fitriana2024
ER  -