PENGARUH PRAKTIK KERJA LAPANGAN (PKL), KOMPETENSI AKUNTANSI DAN MOTIVASI BELAJAR TERHADAP KESIAPAN KERJA SISWA KELAS XII AKUNTANSI SMKN 2 TULUNGAGUNG TAHUN PELAJARAN 2025/2026
DOI:
https://doi.org/10.51878/learning.v6i4.13753Keywords:
Kompetensi Akuntansi, Kesiapan Kerja, Motivasi Belajar, Praktik Kerja LapanganAbstract
ABSTRACT
Work readiness is one of the essential competencies that graduates of Vocational High Schools are expected to possess in order to compete in the labor market. However, preliminary observations conducted at SMKN 2 Tulungagung revealed that some students had not yet achieved optimal work readiness despite having participated in Field Work Practice (FWP) and received accounting competency learning. In addition, previous studies examining the influence of Field Work Practice, Accounting Competence, and Learning Motivation on students' work readiness have reported inconsistent findings, indicating the existence of a research gap. Therefore, this study aimed to examine the influence of Field Work Practice, Accounting Competence, and Learning Motivation on the work readiness of twelfth-grade accounting students at SMKN 2 Tulungagung in the 2025/2026 academic year. This study employed a quantitative approach with a correlational research design. The research sample consisted of 70 students selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 3 software. The results showed that Field Work Practice, Accounting Competence, and Learning Motivation each had a positive and significant effect on students' work readiness. Simultaneously, these three variables also had a positive and significant effect on work readiness, with an R-Square value of 0.916, indicating that they explained 91.6% of the variance in students' work readiness, while the remaining 8.4% was explained by other factors outside the scope of this study. This finding indicates that Field Work Practice, Accounting Competence, and Learning Motivation jointly make a strong contribution to explaining students' work readiness.
ABSTRAK
Kesiapan kerja merupakan salah satu aspek penting yang harus dimiliki lulusan Sekolah Menengah Kejuruan (SMK) agar mampu bersaing di dunia kerja. Namun, hasil observasi awal di SMKN 2 Tulungagung menunjukkan bahwa masih terdapat siswa yang belum memiliki kesiapan kerja secara optimal meskipun telah mengikuti Praktik Kerja Lapangan (PKL) dan memperoleh pembelajaran kompetensi akuntansi. Selain itu, penelitian terdahulu mengenai pengaruh Praktik Kerja Lapangan, Kompetensi Akuntansi, dan Motivasi Belajar terhadap kesiapan kerja masih menunjukkan hasil yang beragam, sehingga masih terdapat research gap. Penelitian ini bertujuan untuk mengetahui pengaruh Praktik Kerja Lapangan, Kompetensi Akuntansi, dan Motivasi Belajar terhadap kesiapan kerja siswa kelas XII Akuntansi SMKN 2 Tulungagung Tahun Pelajaran 2025/2026. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian korelasional. Sampel penelitian berjumlah 70 siswa yang dipilih menggunakan teknik sampling jenuh. Pengumpulan data dilakukan melalui penyebaran kuesioner, sedangkan analisis data menggunakan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa Praktik Kerja Lapangan, Kompetensi Akuntansi, dan Motivasi Belajar masing-masing berpengaruh positif dan signifikan terhadap kesiapan kerja siswa. Secara simultan, ketiga variabel juga berpengaruh positif dan signifikan terhadap kesiapan kerja dengan nilai R-Square sebesar 0,916, yang berarti ketiga variabel mampu menjelaskan variasi kesiapan kerja siswa sebesar 91,6%, sedangkan 8,4% dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menunjukkan bahwa Praktik Kerja Lapangan, Kompetensi Akuntansi, dan Motivasi Belajar secara bersama-sama memiliki kontribusi yang kuat dalam menjelaskan kesiapan kerja siswa.
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