ABSTRAK

Cause of student difficulties in analyzing accounting transactions and accounting to do with the learning outcomes. Based on observations, it was found that students experiencing learning difficulties in accounting, especially when analyzing accounting transactions. And characterized by low learning outcomes are achieved, the slow students about work and indifferent to the task. Thus, need to do research with the aim to find out: is the most dominant factor causing students difficulty in analyzing accounting transactions and to determine whether there is a relationship between the causes of students' difficulties in analyzing accounting transactions with the results of studying accounting. This type of research that is descriptive correlation study with study subjects was 70 students. Learning outcome data were obtained using the instrument documentation, while data about students' difficulties in analyzing the causes of accounting transactions obtained by distributing questionnaires. Questionnaires were tabulated, analyzed and then drawn a conclusion. The results showed that the factors causing students difficulty in analyzing accounting transactions are the most dominant factor is the percentage of communities with 74.44% and is included in the category of "high". In addition, there is a relationship between the causes of students' difficulties in analyzing accounting transactions with the results obtained to study accounting and rxy = 0.484 with the interpretation of "being".