ANALISIS KETERAMPILAN PENYELESAIAN MATERI LAPORAN KEUANGAN PERUSAHAAN DAGANG PADA SISWA KELAS X AKUNTANSI SMKN 1 PONTIANAK

Shelawati Shelawati, Herkulana Herkulana, Maria Ulfah

Abstract


Abstract The aims of this was to know the analysis of financial report trading company in 10th-grade accounting student on SMKN 1 Pontianak. The focus in this research was how were the student skills in the completion of the trading company financial report material. The sub-problems were how the skills of students income account and expense on income, how were the skills of students on owner’s wquity statment, how were the skills of students in preparing balance sheet reports, how were the skills of students in preparing cash flow reports. The variable of this study was the skills in completing the financial reports of trading companies. The method used in this research was descriptive method with the form of case study research. The data in this study were student test answer sheets for trading company financial reports and the results of interviews with teachers and students. Sources of data in this study were 38 students of class X Accounting III. The results of this study showed that the skills in compiling profit / loss financial reports, changes in capital reports, balance sheets, cash flow reports can be concluded with 4 criteria, namely: 1) Very skilled, totaling 13 students (34%). 2) Skilled 5 students (13%). 3) Sufficiently skilled, amounting to 16 students (42%). 4) Unskilled amounted to 4 students (11%). Keywords: Skills, Financial Reports, Trading Companies

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e-ISSN : 2715-2723