PENGARUH SELF-REGULATED LEARNING DAN MOTIVASI TERHADAP STUDENT ENGAGEMENT DALAM PEMBELAJARAN AKUNTANSI KELAS XI SMK

Abstract

Student engagement is a key factor in enhancing the effectiveness of accounting learning in vocational high schools. However, students' engagement remains suboptimal, and studies examining the simultaneous effects of self-regulated learning and learning motivation in the context of vocational accounting education are still limited. This study offers novelty by examining the combined contribution of these two internal factors in the Practical Accounting for Service, Trading, and Manufacturing Companies (PAPJDM) course. This study aimed to examine the effects of self-regulated learning and learning motivation on the student engagement of eleventh-grade Accounting and Financial Institution students at SMK Negeri 7 Medan in accounting learning. A quantitative approach with a causal associative design and an ex post facto method was employed. The population consisted of 204 students, and a sample of 135 students was selected using the Slovin formula with a 5% margin of error and stratified random sampling. Data were collected using a Likert-scale questionnaire developed based on the indicators of self-regulated learning, learning motivation, and student engagement. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination with SPSS. The findings revealed that both self-regulated learning and learning motivation had positive and significant effects on student engagement, both individually and simultaneously. Self-regulated learning exerted a stronger influence than learning motivation, and together the two variables explained 65.6% of the variance in student engagement in accounting learning. Therefore, strengthening students' self-regulated learning and learning motivation is essential for enhancing their engagement in accounting learning.

ABSTRAK

Keterlibatan siswa merupakan salah satu faktor penting dalam meningkatkan keberhasilan pembelajaran akuntansi di SMK. Namun, keterlibatan siswa masih belum optimal dan penelitian yang menguji pengaruh self-regulated learning dan motivasi belajar secara simultan dalam konteks pembelajaran akuntansi kejuruan masih terbatas. Penelitian ini menawarkan kebaruan dengan menganalisis kontribusi kedua faktor internal tersebut secara bersamaan pada mata pelajaran Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur (PAPJDM). Penelitian ini bertujuan untuk mengetahui pengaruh self-regulated learning dan motivasi belajar terhadap student engagement siswa kelas XI Akuntansi dan Keuangan Lembaga SMK Negeri 7 Medan dalam pembelajaran akuntansi pada mata pelajaran Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur. Penelitian menggunakan pendekatan kuantitatif dengan jenis asosiatif kausal dan metode ex post facto. Populasi penelitian berjumlah 204 siswa, sedangkan sampel sebanyak 135 siswa ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 5% dan teknik stratified random sampling. Data dikumpulkan melalui angket skala Likert yang disusun berdasarkan indikator self-regulated learning, motivasi belajar, dan student engagement. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi menggunakan SPSS. Hasil penelitian menunjukkan bahwa self-regulated learning dan motivasi belajar berpengaruh positif dan signifikan terhadap student engagement, baik secara parsial maupun simultan. Self-regulated learning memberikan pengaruh yang lebih besar dibandingkan dengan motivasi belajar, dan kedua variabel secara bersama-sama mampu menjelaskan 65,6% variasi student engagement siswa dalam pembelajaran akuntansi. Dengan demikian, peningkatan regulasi diri dan motivasi belajar siswa menjadi faktor penting untuk memperkuat keterlibatan siswa dalam pembelajaran akuntansi.