PENGARUH MOTIVASI BELAJAR DAN SELF EFFICACY TERHADAP KEMANDIRIAN BELAJAR SISWA KELAS X PELAJARAN AKUNTANSI DASAR DI SMK YAYASAN PERGURUAN DWI TUNGGAL

Abstract

Learning independence is an important competency for vocational high school students, particularly in Basic Accounting, which requires accuracy, responsibility, and the ability to complete learning tasks independently. However, preliminary observations at SMK Yayasan Perguruan Dwi Tunggal indicated that some students still relied on teachers or peers, showed limited initiative in seeking additional learning resources, and had difficulty managing their learning time optimally. This study aims to analyze the influence of learning motivation and self-efficacy on the learning independence of Grade X Financial Accounting students in Basic Accounting. This quantitative study employed an ex post facto method. The population and sample consisted of 67 students selected using total sampling. Data were collected through a four-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1.1.8. The results showed that learning motivation had a positive and significant relationship with learning independence (β = 0.478; p < 0.001), while self-efficacy also had a positive and significant relationship with learning independence (β = 0.377; p = 0.001). Learning motivation demonstrated a stronger relationship with learning independence than self-efficacy. The R-Square value of 0.647 indicated that the two variables jointly explained 64.7% of the variance in learning independence, while the remaining 35.3% was associated with other factors outside the model. These findings indicate that strengthening learning motivation and self-efficacy in an integrated manner is important for supporting students' learning independence in Basic Accounting.

ABSTRAK

Kemandirian belajar merupakan kemampuan penting bagi siswa Sekolah Menengah Kejuruan (SMK), khususnya dalam pembelajaran Akuntansi Dasar yang menuntut ketelitian, tanggung jawab, dan kemampuan menyelesaikan tugas secara mandiri. Namun, hasil observasi awal di SMK Yayasan Perguruan Dwi Tunggal menunjukkan bahwa sebagian siswa masih bergantung pada arahan guru maupun teman, kurang berinisiatif mencari sumber belajar tambahan, dan belum mampu mengatur waktu belajar secara optimal. Penelitian ini bertujuan menganalisis pengaruh motivasi belajar dan self-efficacy terhadap kemandirian belajar siswa kelas X Akuntansi Keuangan pada mata pelajaran Akuntansi Dasar. Penelitian menggunakan pendekatan kuantitatif dengan metode ex post facto. Populasi sekaligus sampel penelitian berjumlah 67 siswa yang ditentukan menggunakan teknik total sampling. Data dikumpulkan melalui kuesioner skala Likert empat pilihan dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4.1.1.8. Hasil penelitian menunjukkan bahwa motivasi belajar memiliki hubungan positif dan signifikan dengan kemandirian belajar (β = 0,478; p < 0,001), sedangkan self-efficacy juga memiliki hubungan positif dan signifikan dengan kemandirian belajar (β = 0,377; p = 0,001). Motivasi belajar menunjukkan hubungan yang lebih kuat dibandingkan self-efficacy. Nilai R-Square sebesar 0,647 menunjukkan bahwa kedua variabel secara bersama-sama mampu menjelaskan 64,7% variasi kemandirian belajar, sedangkan 35,3% berkaitan dengan faktor lain di luar model. Temuan ini menunjukkan bahwa penguatan motivasi belajar dan self-efficacy secara terpadu penting untuk mendukung perkembangan kemandirian belajar siswa dalam pembelajaran Akuntansi Dasar.