Factors Influencing Learning Outcomes in MYOB Accounting Computer Subject: A Study of Grade XI Accounting Students
DOI:
https://doi.org/10.37638/bima.6.2.1025-1034Keywords:
Basic Understanding of Accounting, Learning Motivation, Computer Knowledge, Accounting Computer Learning Outcomes.Abstract
Purpose: This research aims to determine the partial influence of basic accounting knowledge, learning motivation, and computer knowledge on student learning outcomes in the MYOB Accounting Computer course. The study is important to identify key factors that support practical accounting skills and student readiness for the workforce. Methodology: A quantitative approach was applied using multiple linear regression analysis. The study employed a total sampling technique involving 133 Grade XI accounting students at a private vocational high school in Surabaya during the 2023/2024 academic year. Data were collected through documentation of MYOB course grades and questionnaires measuring the independent variables. Results: The analysis showed that basic accounting knowledge and learning motivation significantly influenced learning outcomes, while computer knowledge did not have a significant effect. Findings: The research highlights that foundational knowledge and intrinsic motivation are critical for students to succeed in applied accounting software learning. Novelty: This study offers a novel contribution by empirically examining the influence of cognitive factors such as basic accounting understanding, affective factors such as learning motivation, and technical factors such as computer knowledge on MYOB learning outcomes in a vocational school context. Unlike most previous studies that focus on higher education or isolate variables, this research provides a more integrated analysis relevant to the practical needs of vocational accounting education. Originality: The study reveals that computer knowledge alone does not ensure successful learning outcomes without the support of conceptual understanding and motivation, underlining the importance of integrated learning strategies. Conclusion: Enhancing basic accounting understanding and motivation is essential to improving MYOB learning outcomes. Type of Paper: Quantitative research paper.
References
Disriani, R., & Habibi, M. (2023). Hubungan Motivasi Belajar Siswa terhadap Hasil Belajar Siswa. Edukatif : Jurnal Ilmu Pendidikan, 5(1), 125–131. https://doi.org/10.31004/edukatif.v5i1.4242
Haris, A., Malik, A., Safitri, A. N., Rahma, A. S., & Yahfizham, Y. (2024). Dasar-Dasar Komputer yang Harus Dimiliki oleh Masyarakat dalam Menghadapi Perkembangan Teknologi. Scientica: Jurnal Ilmiah Sains Dan Teknologi, 2(1), 1–9.
Khoriyah, U., & Sugiyem, M. P. (2021). Faktor-Faktor Kesulitan Belajar Pada Simulasi Dan Komunikasi Digital Siswa Kelas X Smkn 1 Ngawen. Jurnal Pendidikan Teknik Busana, 1, 1–10.
Lubis, I. T., Rizki, I. H., & Syahputri, T. Z. (2021). Pelatihan Pengenalan Software Akuntansi Myob Pada Siswa/I Kelas Xii Sma Husni Thamrin Medan. UNES Journal of Community Service, 2(2), 157–163.
Matapere, N. M., & Nugroho, P. I. (2020). Pengaruh Hasil Belajar Pengantar Akuntansi Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi UKSW Dengan Motivasi Belajar Sebagai Variabel Moderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(1), 257–270.
Purnomo, B. W., Kirana, A., & Suratni, S. (2024). Meningkatkan Motivasi Belajar dan Hasil Belajar melalui Model Pembelajaran Kooperatif Tipe STAD. Jurnal Pendidikan Matematika Dan Integrasinya, 2(2), 24–31. https://doi.org/10.62426/pi.v2i2.69
Putri, M., Giatman, M., & Ernawati, E. (2021). Manajemen Kesiswaan terhadap Hasil Belajar. JRTI (Jurnal Riset Tindakan Indonesia), 6(2), 119. https://doi.org/10.29210/3003907000
Putri, N. A., Widyastuti, T., Maidani, & Nilasari, P. (2024). Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Umkm Di Kecamatan Tambun Selatan. SENTRI: Jurnal Riset Ilmiah, 3(2), 720–739. https://doi.org/10.55681/sentri.v3i2.2323
Rahmah, L., & Rochmawati, R. (2023). Pengaruh Fasilitas Laboratorium Akuntansi, Pengantar Akuntansi, dan Computer Knowledge Terhadap Hasil Belajar Komputer Akuntansi Dengan Intensitas Belajar Sebagai Variabel Moderasi. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 6(2), 105–121. https://doi.org/10.47080/progress.v6i2.2619
Rahman, S. (2024). Pentingnya Motivasi Belajar Dalam Meningkatkan Hasil Belajar Siswa. ALFIHRIS : Jurnal Inspirasi Pendidikan, 2(3), 61–68. https://doi.org/10.59246/alfihris.v2i3.843
Refiyana, Mulyadi, A., & Samlawi, F. (2023). Pengaruh Fasilitas Belajar di Rumah dan Motivasi Belajar Terhadap Hasil Belajar Siswa pada Mata Pelajaran Komputerisasi Akuntansi di SMKN Se-Kota Bandung. Journal of Finance, Entrepreneurship, and Accounting Education Research, 2(2), 199–206. https://ejournal.upi.edu/index.php/fineteach
Setiyaningsih et al, 2023. (2023). Pengaruh pemahaman pengantar akuntansi, locus of control dan computer anxiety terhadap hasil belajar myob (mind your own business) accounting. Jurnal Akuntansi Bisnis Pelita Bangsa, 8(1), 15–29.
Shashanka, G., Manjunatha, K. R., & G, M. M. (2025). A Comprehensive Study on the Integration of Accounting Software in Enhancing Pedagogical Effectiveness in Introductory Accounting Education. International Journal for Multidisciplinary Research (IJFMR), 7(3), 1–7.
Shobriyyah, M., & Listiadi, A. (2022). Pengaruh Pengantar Akuntansi, Pembelajaran Daring, dan Motivasi Belajar Terhadap Hasil Belajar Komputer Akuntansi. Edukatif : Jurnal Ilmu Pendidikan, 4(2), 2870–2878. https://doi.org/10.31004/edukatif.v4i2.2617
Soldevilla, O. A. L., Mendoza, I. V., Cuaresma, J. R. M., Sibina, R. U., Stone, D., Cerrón, A. H., & Pintado, E. A. P. (2025). Transforming accounting education: integrating technological, soft and research skills in education. Cogent Education, 12(1). https://doi.org/10.1080/2331186X.2025.2478304
Sugiyono. (2022). Metode Penelitian Kuantitatif. Alfabeta.
Suryanovianti, E., Armayra, M., Raihan, M., Syahidah, N., Farid, R., Mulyani, H., & Rozak, R. W. A. (2023). Manual Dan Komputerisasi: Manakah Yang Lebih Efektif Dalam Penerapan Siklus Akuntansi. Akuntansi, 2(2), 233–243. https://doi.org/10.55606/akuntansi.v2i2.256
Thottoli, M. M., Islam, M. A., Abdullah, A. B. M., Hassan, M. S., & Ibrahim, S. (2024). Enricher learning: Bridging the gap between academics and practicing accounting professionals. Journal of Education for Business, 99(5), 300–311. https://doi.org/10.1080/08832323.2024.2366787
Undang-Undang (UU) Nomor 20 Tahun 2003 Tentang Sistem Pendidikan Nasional, Pub. L. No. 20 (2003). https://peraturan.bpk.go.id/Details/43920/uu-no-20-tahun-2003
Wardiningsih, R. (2023). Pengaruh Kemampuan Berbahasa Inggris dan Pemahaman Dasar Akuntansi terhadap Hasil Belajar MYOB pada Mata Kuliah Komputer Akuntansi. Al-DYAS, 2(2), 447–458. https://doi.org/10.58578/aldyas.v2i2.1280
Wicaksono, S. R. (2022). Teori Dasar Technology Acceptance Model (Issue March). https://doi.org/10.5281/zenodo.7754254
Yuliantoro, H. R., & Renaldo, Z. A. (2020). Analisis Faktor-Faktor yang Mempengaruhi Hasil Belajar Komputerisasi Akuntansi. Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 21–29.
Yulihanita, A., & Bahtiar, M. D. (2023). Pengaruh Computer Anxiety Dan Pemahaman Akuntansi Dengan Moderasi Fasilitas Laboratorium. Jurnal Pendidikan Ekonomi, 17, 219–229. https://doi.org/10.19184/jpe.v17i2.41637
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Khairatuna' ilah, Anik Yuliati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the BIMA JOURNAL: Business, Management, and Accounting Journal agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
BIMA JOURNAL: Business, Management and Accounting is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
