ANALISIS FAKTOR KESULITAN BELAJAR PADA MATERI AKUNTANSI DASAR: LITERATUR REVIEW

Abstract

Learning difficulties in basic accounting materials remain a common issue in the learning process, particularly due to the systematic, logical, and cumulative nature of accounting concepts that require continuous conceptual understanding. This condition not only affects students’ academic comprehension but also influences their motivation and engagement in learning activities. This study aims to identify and analyze the factors causing learning difficulties in basic accounting through a review of relevant scientific literature. The study employed a qualitative approach using a literature review method by analyzing 16 national and international scientific articles published within the last five years. Data were collected through literature searches on Google Scholar, DOAJ, and Sinta using keywords related to accounting learning difficulties and were analyzed descriptively through thematic categorization. The findings reveal six major factors contributing to learning difficulties in basic accounting, namely less varied teaching methods, low understanding of fundamental accounting concepts, low learning motivation and interest, lack of accounting practice exercises, unsupportive learning environments, and limited learning facilities and infrastructure. The study highlights that learning difficulties in accounting are multidimensional and interconnected between internal and external factors affecting students. This research contributes to strengthening the understanding of the complexity of accounting learning difficulties and provides a foundation for developing more innovative, contextual, and participatory learning strategies to improve the quality of basic accounting education