Diyana Pangestuti, Moh. Chairil Asmawan

Student Difficulties and Teacher Strategies in Learning Accounting Spreadsheets

Introduction

Student difficulties and teacher strategies in learning accounting spreadsheets. Analyze student difficulties in accounting spreadsheets (computer use, formulas), their internal/external causes, and teacher strategies (passwords, practice) to improve learning.

Abstract

This study aims to find out: 1) types of student learning difficulties in learning Accounting Spreadsheet at SMK Negeri 1 Salatiga, 2) factors causing learning difficulties, and 3) teacher strategies in overcoming these difficulties. This research uses a qualitative method with a case study approach. Data collection techniques include interviews, observation, and documentation, with triangulation techniques for data validity. The stages of data analysis include data reduction, data presentation, and conclusion drawing. The results showed that: (1) the types of student difficulties are classified as moderate, namely lack of understanding in operating computers and difficulty memorising spreadsheet formulas. (2) Factors causing learning difficulties consist of internal factors such as limited understanding in using computers and memorising formulas, and external factors such as not having a personal laptop and unsupportive devices. (3) Teachers‘ strategies to overcome students’ difficulties include applying learning methods using room passwords and providing routine practice questions. Highlights:  Moderate Student Challenges – Students struggle with using computers and memorizing spreadsheet formulas. Internal & External Factors – Issues stem from limited skills and lack of personal tech devices. Teacher Solutions – Applied room password methods and frequent practice to aid learning. Keywords: Learning Difficulties, Teaching Strategies, Spreadsheet 

Review

This study provides a timely and relevant exploration into the challenges faced by vocational students in learning accounting spreadsheets, alongside the strategies employed by their teachers to mitigate these difficulties. Focusing on a specific vocational school, the research employs a qualitative case study approach, which is well-suited for an in-depth understanding of complex pedagogical issues within a real-world context. The stated aims to identify types of difficulties, their causal factors, and effective teacher strategies are clearly articulated, addressing a critical area for improving practical skill acquisition in accounting education. The findings offer valuable insights, categorizing student difficulties as 'moderate,' primarily stemming from a lack of proficiency in basic computer operations and challenges in memorizing spreadsheet formulas. The study effectively differentiates between internal factors, such as students' limited technical understanding and recall ability, and external factors, including the absence of personal laptops and unsupportive technological devices. In response, teachers reportedly utilize practical strategies, including "room password" methods and consistent practice exercises. The methodological rigor, indicated by the use of interviews, observation, documentation, and data triangulation, strengthens the credibility of these qualitative findings. Overall, this research makes a useful contribution by illuminating specific hurdles in technology-integrated accounting learning and presenting actionable teacher interventions. The practical implications are significant for educators and curriculum developers seeking to enhance student success in vocational settings. While the abstract effectively summarizes the core findings and methods, further elaboration on the "room password" strategy or the operational definition of "moderate" difficulty could provide even richer context for a broader audience. Nevertheless, the study offers a solid foundation for understanding and addressing a prevalent educational challenge, paving the way for targeted pedagogical improvements in spreadsheet instruction.

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