Identifikasi Gaya Belajar Mahasiswa Akuntansi Manajerial

Quantitative research with a descriptive approach was conducted to identify students' learning styles in the Managerial Accounting study program at Samarinda State Polytechnic. The researchers used purposive sampling, namely all fifth semester (5) students of the Managerial Accounting Study Program. The research data were obtained by filling out a Google Forms questionnaire online and distributed through the Line application. The questionnaire distributed to the respondents consisted of 8 statements for each visual, auditory, and kinesthetic learning style. The results of the questionnaire from 81 respondents showed that 26 students had a tendency towards a visual learning style, 15 students had a tendency towards an auditory learning style, six (6) students had a tendency towards a kinesthetic learning style, and 34 students had a tendency towards a mixed learning style between the three learning styles. The students' ability to remember well when writing the material explained by the lecturer (266 points/visual learning style) is a reassuring indication of the effectiveness of the visual learning style.