Pemahaman Akuntansi Perbedaan Berdasarkan Lulusan SekolahMenengah

Abstract

Accounting understanding plays a crucial role in determining students' readiness for further learning at university. This study aims to analyze the differences in accounting understanding between high school social studies graduates and vocational high school accounting graduates regarding the concepts of assets, liabilities, and equity. The research method used a quantitative descriptive approach with the Mann-Whitney test analysis technique on questionnaire data collected from 70 students in the Accounting Study Program at Muara Bungo University. The results showed a significant difference in understanding the concept of assets between the two groups, with vocational high school accounting students having a better understanding due to their applied learning experience. However, no significant differences were found in the concepts of liabilities and equity. This finding indicates that secondary education background partially influences accounting understanding. The practical implications of this study are to encourage the development of adaptive curricula and practice-based learning to equalize the basic accounting skills of students from various backgrounds.