The Influence of Mathematical Ability on Learning Achievement in Financial Accounting

Meliana Sopia; Nurrahmah Nurrahmah; Mohammad Fakhri; Indira Putri Kinasih

doi:10.20414/ethno-stem.v1i1.14486

Authors

Meliana Sopia Universitas Islam Negeri Mataram, Indonesia
Nurrahmah Universitas Islam Negeri Mataram, Indonesia
Mohammad Fakhri Universitas Islam Negeri Mataram, Indonesia
Indira Putri Kinasih Mathematical Science, Faculty of Science, Universiti Brunei Darussalam

DOI:

https://doi.org/10.20414/ethno-stem.v1i1.14486

Keywords:

mathematical ability, accounting achievement, Ethno-STEM, ethnomathematics, numeracy, accounting education, vocational school

Abstract

This study aims to examine the effect of mathematical ability on students’ learning achievement in financial accounting among twelfth-grade students of the accounting program at SMKN 2 Mataram in the 2021–2022 academic year. Mathematical ability is considered a crucial cognitive factor in supporting the mastery of accounting subjects, as both disciplines share similar characteristics, particularly in the use of logic, symbols, and numerical calculations. This research employed a quantitative approach with a correlational design. The research subjects were twelfth-grade accounting students at SMKN 2 Mataram. Data on students’ mathematical ability and financial accounting achievement were collected through documentation of students’ academic scores. Data analysis was conducted by applying prerequisite tests, including normality and linearity tests, followed by simple linear regression analysis to test the research hypothesis. The results indicated that the data for both mathematical ability and financial accounting achievement were normally distributed and exhibited a linear relationship. The regression analysis revealed a t value of 4.851 with a significance level of 0.000 (p < 0.05), indicating a statistically significant effect of mathematical ability on students’ achievement in financial accounting. These findings confirm that mathematical ability plays a significant role in enhancing students’ understanding and academic performance in financial accounting. Therefore, strengthening students’ mathematical skills should be a key consideration in instructional practices and the management of accounting programs in vocational high schools.

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