Analisis Pengaruh Penggunaan Bahasa Indonesia Terhadap Kualitas dan Kinerja Belajar Dalam Menyusun Laporan Keuangan Pada Mahasiswa Jurusan Akuntansi Universitas Negeri Medan

Christian Rivaldo Sihaloho, Dumaria Situmorang, Lisdawati Siregar, Mutia Zahra Arafah Nasution, Nurkhadijah N, Ayu Nadira Wulandari

Abstract

Financial reports are essential documents that organizations use to share financial data with their stakeholders. Therefore, clear Indonesian must be used to convey financial information effectively and accurately. The aim of this research is to determine the effect of using Indonesian on the quality and performance of learning in preparing financial reports for students majoring in accounting at Medan State University. This research uses a quantitative method by filling out a questionnaire. The results of this research show that good and correct use of Indonesian has a significant positive impact on the quality and performance of students when preparing financial reports. This is proven through statistical analysis which shows a significance value of <0.001, indicating that there is a strong relationship between mastery of Indonesian and improvement. student academic abilities.

Keywords

Indonesian, Learning Quality, Learning Performance, Financial Reports

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DOI: https://doi.org/10.5281/zenodo.14236444

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