DAFTAR ISI

BAB 1 PENDAHULUAN

1.1 Latar Belakang Masalah ................................................................................................ 1

1.2 Perumusan Masalah ....................................................................................................... 4

1.3 Tujuan dan Manfaat Penelitian ...................................................................................... 5

1.3.1 Tujuan Penelitian ................................................................................................ 5

1.3.2 Manfaat Penelitian ............................................................................................. 6

1.4 Sistematika Penelitian .................................................................................................... 7

BAB II LANDASAN TEORI

2.1 Pemahaman Akuntansi ................................................................................................... 8

2.1.1 Defenisi Akuntansi ............................................................................................. 8

2.1.2 Pemahaman Akuntansi ....................................................................................... 10

2.1.3 Macam-Macam Ilmu Akuntansi yang dapat dijadikan Bahan Tugas Akhir

Mahasiswa .......................................................................................................... 11

2.2 Pendidikan ...................................................................................................................... 16

2.3 Konsep Dasar Pemahaman Akuntansi ........................................................................... 18

2.3.1 Aktiva (Asset) ..................................................................................................... 18

2.3.2 Hutang (Liabilities) ............................................................................................ 20

2.3.3 Modal (Equity) ................................................................................................... 21.

2.4 Penelitian Terdahulu dan Pengembangan Hipotesis ...................................................... 22

2.4.1 Perbedaan Terhadap Tingkat Pemahaman Aktiva Antara Mahasiswa Berasal

DariSMK jurusan akuntansi, SMA jurusan IPS dan Madrasah Aliyah Umum

Jurusan IPS ........................................................................................................ 22

 2.4.2 Perbedaan Terhadap Tingkat Pemahaman Kewajiban Antara Mahasiswa

Dari SMK Jurusan Akuntansi, SMK Jurusan IPS, dan Madrasah Aliyah

Umum Jurusan IPS ............................................................................................ 22

2.4.3 perbedaan terhadap tingkat pemahaman modal antara Mahasiswa Berasal

Dari SMK Jurusan Akuntansi, SMK Jurusan IPS, dan Madrasah Aliyah

Umum Jurusan IPS ............................................................................................ 23

2.5 Model Penelitian ............................................................................................................ 24

BAB III METODE PENELITIAN

3.1 Rancangan Penelitian ..................................................................................................... 25

3.2 Populasi dan Sampel ...................................................................................................... 25

3.3 Jenis dan Sumber Data ................................................................................................... 25

3.4 Metode Pengumpulan Data ............................................................................................ 26

3.5 Defenisi dan Pengukuran Variabel ................................................................................ 26

3.6 Metode Analisis ............................................................................................................. 28

3.7 Pengujian Hipotesis ....................................................................................................... 29