PENGARUH PEMAHAMAN AKUNTANSI DASAR DAN KEAKTIFAN BELAJAR TERHADAP HASIL BELAJAR MYOB DENGAN KEMANDIRIAN BELAJAR SEBAGAI VARIABEL MODERATING

DIMAS FAHRUZI, NIM : 7211142008, The Effect of Basic Accounting Understanding and Learning Activity on MYOB Learning Outcomes with Learning Independence as a Moderating Variable, Thesis, Accounting Department, Accounting Education Study Program, Faculty of Economics, Medan State University 2025.
The purpose of this study was to determine whether there is a significant effect of basic accounting understanding and learning activity on MYOB learning outcomes, moderated by learning independence.
This study was conducted on 11th-grade AKL students at SMKN 1 Pantai Cermin who had studied computerized accounting (MYOB). The sample used was total sampling, so all members of the population were used as samples, totaling 62 students. The data obtained were analyzed using PLS (Partial Least Square) analysis techniques through PLS software. The data collection technique in this study was a questionnaire. The data obtained were analyzed using the PLS Algorithm test, PLS Bootstrapping, and hypothesis testing using a p-value with a significance test less than 0.05.
The analysis results obtained average variance reflected above 0.5 and outer loading indicator higher than 0.7. From the calculation data, the results of the study show that basic accounting understanding significantly influences MYOB learning outcomes with T-statistic results of 3.633 and P-values of 0.000. So the First Hypothesis is accepted. Learning activeness does not affect MYOB learning outcomes with T-statistic results of 0.916 and P-values of 0.181. So the Second Hypothesis is rejected. Learning independence significantly influences MYOB learning outcomes with T-statistic results of 2.026 and P-values of 0.023. So the Third Hypothesis is accepted. Basic accounting understanding significantly influences MYOB learning outcomes moderated by learning independence with T-statistic results of 1.829 and P-values of 0.035. So the Fourth Hypothesis is accepted. Learning engagement significantly influenced MYOB learning outcomes, moderated by learning independence, with a t-statistic of 1.724 and a p-value of 0.042. Therefore, the fifth hypothesis was accepted.