The Practice Method as a Determinant of Accounting Learning Achievement Among Senior High School Students

Abstract

This study aims to investigate the practice method as a determinant of accounting learning achievement among senior high school students. Specifically, this research addresses three main objectives: (1) To compare the implementation of the practice method against conventional methods (i.e., lecture and question-and-answer), (2) To identify the differences in accounting learning achievement resulting from these two methods, and (3) To determine the effectiveness of the practice method in enhancing student learning outcomes compared to the conventional approach.
This study employed an experimental method utilizing a randomized control group pretest-posttest design. The research was conducted at SMA Negeri 2 Sungai Kakap, Kubu Raya Regency, involving a sample of 56 12th-grade Social Sciences students selected via cluster sampling. Data were collected through direct observation and document analysis, and subsequently analyzed using descriptive statistics (percentages) and an inferential t-test.
The findings revealed that the practice method was significantly more effective than the conventional method in improving accounting learning outcomes. Students in the experimental group (practice method) demonstrated greater improvement in test scores and a more significant reduction in the number of low-achieving students compared to the control group (conventional method). Therefore, the practice method serves as a key factor in enhancing the accounting learning success of senior high school students.