Pengaruh Literasi Digital dan Pemahaman Akuntansi Dasar Terhadap Kinerja Praktik Siklus Akuntansi Siswa Sekolah Menengah Kejuruan

Abstract

This study aims to obtain empirical evidence regarding (1) the effect of digital literacy on the performance of accounting cycle practice of vocational high school students, (2) the effect of basic accounting understanding on the performance of accounting cycle practice of vocational high school students, (3) the effect of digital literacy and basic accounting understanding simultaneously on the performance of accounting cycle practice of vocational high school students. This research is a quantitative research with a causal associative approach. The population in this study is all students of grade XI of the Accounting and Finance Expertise Program of SMK Negeri 6 Surakarta which totals 106 students. The research sample of 84 students was determined using a simple random sampling technique with the Slovin formula. The data collection technique was carried out through the distribution of questionnaires, documentation, and performance tests. Questionnaires were used to measure digital literacy, documentation was used to obtain basic accounting comprehension data through student report card scores, while performance tests were used to measure the performance of students' accounting cycle practice with the help of Microsoft Excel. The data analysis used was descriptive statistics, analytical prerequisite tests, and hypothesis tests. The results of the study show that (1) digital literacy does not have a significant effect on the performance of students' accounting cycle practices; (2) understanding of basic accounting has a significant effect on the performance of students' accounting cycle practices; and (3) digital literacy and understanding of basic accounting simultaneously have a significant effect on the performance of students' accounting cycle practices. Thus, it can be concluded that understanding basic accounting is a more dominant factor in improving the performance of accounting cycle practices, while digital literacy individually has not had a significant influence, but together it still contributes to improving the performance of students' practice.