ANALISIS TINGKAT PEMAHAMAN MAHASISWA PENDIDIKAN EKONOMI PADA MATA KULIAH AKUNTANSI KEUANGAN DI UNIVERSITAS MUHAMMADIYAH BENGKULU

The problems in this research in financial accounting courses are considered serious and difficult if students do not understand them seriously. The level of understanding of each student is different because economics education students are not only graduates from the Social Sciences department. The aim of the research is to find out the level of student understanding in financial accounting courses in the economics education study program at Muhammadiyah University of Bengkulu. This research uses qualitative research methods. The data source used is a primary data source and secondary data. The data collection techniques used are observation, interviews, documentation, data analysis techniques used are data collection, data reduction, data presentation, drawing conclusions. Based on the results of research conducted by researchers on economics education students at Muhammadiyah University of Bengkulu regarding the level of student understanding in financial accounting courses, it can be concluded that students have different levels of understanding in restating the concepts they have learned in financial accounting courses, and have different levels of understanding. different understandings in providing examples of concepts that have been studied in financial accounting courses, and have different levels of understanding in linking various concepts that have been studied in financial accounting courses