KAJIAN PUSTAKA: KESULITAN SISWA SMA/SMK DALAM MENYUSUN JURNAL UMUM PADA SIKLUS AKUNTANSI PERUSAHAAN JASA

Abstract

This study aims to examine and analyze the difficulties faced by SMA/SMK students in preparing general journals in the service company accounting cycle through a library research approach. The research method used is a qualitative approach with literature study (library research). Data sources were obtained from 27 national journals accessed through Google Scholar published between 2016 and 2025. Data collection was carried out by systematically searching for articles relevant to the research variables, namely student difficulties in general journal preparation. Data analysis was conducted using content analysis method by classifying, synthesizing, and interpreting findings from various relevant sources. The results of the study indicate that SMA/SMK students face three main categories of difficulties: (1) conceptual difficulties related to understanding basic accounting equations, debit-credit mechanisms, and account classification; (2) procedural difficulties in identifying transactions, analyzing source documents, and determining appropriate accounts; and (3) technical difficulties in writing journal entries accurately. These difficulties are influenced by internal factors such as low motivation, lack of prior understanding of basic concepts, and external factors such as monotonous teaching methods and limited learning resources. The conclusion of this study is that mastery of general journals is a critical prerequisite in the accounting cycle, and a targeted, contextual, and interactive learning approach is needed to overcome student difficulties in this material.