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ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

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The Practice Method as a Determinant of Accounting Learning

Achievement Among Senior High School Students

Yohanes Bahari, Junaidi Matsum

Faculty of Education and Teaching, Tanjungpura University in Pontianak, Indonesia

DOI: https://dx.doi.org/10.47772/IJRISS.2025.91100283

Received: 10 November 2025; Accepted: 20 November 2025; Published: 06 December 2025

ABSTRACT

This study aims to investigate the practice method as a determinant of accounting learning achievement among

senior high school students. Specifically, this research addresses three main objectives: (1) To compare the

implementation of the practice method against conventional methods (i.e., lecture and question-and-answer),

(2) To identify the differences in accounting learning achievement resulting from these two methods, and (3)

To determine the effectiveness of the practice method in enhancing student learning outcomes compared to the

conventional approach.

This study employed an experimental method utilizing a randomized control group pretest-posttest design. The

research was conducted at SMA Negeri 2 Sungai Kakap, Kubu Raya Regency, involving a sample of 56 12th-

grade Social Sciences students selected via cluster sampling. Data were collected through direct observation

and document analysis, and subsequently analyzed using descriptive statistics (percentages) and an inferential

t-test.

The findings revealed that the practice method was significantly more effective than the conventional method

in improving accounting learning outcomes. Students in the experimental group (practice method)

demonstrated greater improvement in test scores and a more significant reduction in the number of low-

achieving students compared to the control group (conventional method). Therefore, the practice method

serves as a key factor in enhancing the accounting learning success of senior high school students.

Keywords: Accounting Learning Achievement and Practice Method

INTRODUCTION

Accounting is a critical and important subject within the educational curriculum. Accounting is defined as the

study of recording, classifying, and reporting financial transactions. Accounting instruction is fundamentally

vocationally oriented, placing a strong emphasis on practical skills. However, many senior high school

students still encounter difficulties in grasping fundamental accounting concepts and applying them correctly

in practice. The accounting learning process is often perceived as challenging by students, particularly at the

high school level, due to the complexity of the material and the requirement for deep conceptual understanding

and meticulous accuracy.

Accounting learning achievement among senior high school students is influenced by various factors,

including the learning environment, student motivation, and the instructional methods employed by teachers

(Rajeevan, 2020, Slameto, 2016). One specific method capable of enhancing student comprehension and skill

acquisition is the effective practice method. Structured and repetitive practice can significantly assist students

in internalizing accounting concepts and improving their ability to apply these concepts in real-world

scenarios. This premise is further supported by the perspective of Rusman (2016), who emphasizes the crucial

role of practice in developing practical skills. Moreover, research conducted by Bahari and Matsum (2025) has

indicated that implementing the practice method in accounting instruction can improve student comprehension,

especially concerning the application of previously learned concepts.

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The practice method provides students with essential opportunities for repeated application, thereby

reinforcing their conceptual understanding and offering immediate feedback regarding potential errors. This

approach also helps students overcome difficulties associated with complex material in a more applicative and

hands-on manner. Correspondingly, Thottoli M.M et al (2024) and Syafi'i's (2018) study demonstrates that

systematic and continuous practice is highly effective in improving student academic performance, not only in

conceptual mastery but also in developing the practical skills requisite for accounting.

The effectiveness of the practice method in improving accounting learning achievement can be understood

through several contemporary theoretical perspectives. Recent extensions of mastery learning emphasize that

students achieve higher performance when instruction incorporates repeated practice, corrective feedback, and

opportunities for re-learning until mastery is reached. Studies by Fidelity and Lloyd (2022) and Kani et al.

(2023) demonstrate that mastery-based instructional cycles significantly enhance students’ procedural accuracy

in subjects requiring structured repetition, such as accounting. Likewise, the practice method aligns with the

principles of deliberate practice, which emphasize effortful, goal-oriented, and feedback-driven activities

aimed at gradually improving performance. Recent research by Li and Xu (2022) and Santos and Oliveira

(2024) shows that deliberate practice contributes to increased accuracy and reduced procedural errors in

quantitative and accounting tasks. Furthermore, the practice method is also grounded in experiential learning

theory, which asserts that students learn most effectively through direct engagement, reflection, and active

experimentation. Empirical studies by Mahmood and Khalid (2021) and Nguyen and Phan (2023) confirm that

experiential learning activities—in particular, hands-on accounting simulations—significantly improve student

engagement, conceptual understanding, and long-term retention. Collectively, these recent theoretical and

empirical advancements provide a strong foundation for expecting the practice method to enhance accounting

learning outcomes more effectively than conventional lecture-based approaches.

Based on these considerations, this study aims to examine the influence of the practice method of accounting

learning achievement among senior high school students. This research will specifically compare the

effectiveness of the practice method against conventional instructional methods in enhancing student

comprehension and practical skills in accounting. The findings are expected to contribute valuable insights

toward improving the quality of accounting instruction at the secondary school level.

METHOD

This study employed an experimental method utilizing a Randomized Control Group Pretest-Posttest Design.

According to Sugiyono (2017), this design is illustrated as follows:

(R) Experimental Group 01E X 02E

(R) Control Group 01C 02C

Description:

(R) = Random assignment X = Treatment (Intervention) O1E = Pretest score (Experimental Group) O2E =

Posttest score (Experimental Group) O1C = Pretest score (Control Group) O2C = Posttest score (Control

Group).

This study employed an experimental method utilizing a Randomized Control Group Pretest-Posttest Design.

The design notation used includes (R) for random assignment, X for the treatment, O1E and O2E for the

pretest and posttest scores of the experimental group, and O1C and O2C for the pretest and posttest scores of

the control group, respectively. The research was conducted at SMA Negeri 2 Sungai Kakap, Kubu Raya

Regency, West Kalimantan. This location, categorized as a mid-level school with varied student backgrounds,

was deemed suitable for implementing the practice method experiment.

The population consisted of all 12th-grade IIS students at the school. Sampling followed a probability

sampling approach (Sugiyono, 2017), beginning with cluster sampling to select two classes from the three

available IIS classes. Once two classes were selected, random assignment was performed using a random

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number table: one class was assigned as the experimental group and the other as the control group. All students

from the selected classes were included, producing a total sample of 56 students (28 experimental, 28 control),

which exceeds the minimum sample size of 15 students per group recommended by Natawijaya (2016) for

comparative experimental designs. The research spanned from March 2025 to September 2025.

Meanwhile, the primary instrument used to measure accounting learning achievement was a 30-item multiple-

choice test covering the accounting cycle, journalization, posting, worksheets, and preparation of financial

statements. The instrument underwent content validation by three experts in accounting education, who

evaluated its alignment with curriculum competencies and its coverage of essential accounting skills. Construct

validity was verified through item-total correlations, with items meeting the minimum acceptable value of r ≥

.30 retained. Reliability testing using Cronbach’s alpha yielded α = .87, indicating strong internal consistency

appropriate for achievement testing.

Prior to hypothesis testing, several statistical assumptions were examined. Normality of pretest and posttest

score distributions was assessed using the Shapiro–Wilk test, showing p > .05 for both groups, indicating

normal distribution. Homogeneity of variance was tested using Levene’s test, which also produced non-

significant values (p > .05), demonstrating that the variances of the two groups were equal.

Additionally, linearity between pretest and posttest scores was verified using ANOVA-based linearity testing,

confirming a linear relationship and meeting the assumptions required for ANCOVA. With regard to

procedures of research, the data were collected through three techniques: (1) Direct Observation, conducted to

document the implementation quality of instructional activities; (2) Measurement, conducted through pretests

and posttests administered to both groups; and (3) Documentary Study, involving the analysis of school

records and instructional documents.

Data analysis included both descriptive statistics to summarize learning achievement profiles and inferential

statistics (ANCOVA and Dunnett’s test) to examine treatment effects.

The data processing procedure involved several steps: (1) transforming and distributing raw scores; (2)

conducting a pilot test and revising the practice method lesson plans (RPP) based on teacher feedback; (3)

performing prerequisite tests, including normality, homogeneity of variance, and linearity; (4) implementing

the treatment in both groups; (5) analyzing observation data on instructional implementation; (6) analyzing

learning achievement results; (7) conducting hypothesis testing using the t-test; and (8) drawing final

conclusions.

RESULTS AND DISCUSSION

Results

Research Findings

Observation Results of Instructional Implementation in Experimental and Control Groups

To facilitate the understanding of the categories (levels) of instructional implementation for the practice

method in the experimental group and the conventional method in the control group, the results are presented

in a table format. According to Natawijaya (2016), the levels of an activity can be categorized as very good

(very high), good (high), moderately good (moderately high), poor (low), and very poor (very low), or

alternatively, classified into high, moderate, and low categories.

Table 1. Observation Results of Instructional Implementation

Category

Pretest

(%)

Posttest

(%)

High

14.29

17.86

Medium

53.57

Low

32.14

28.57

Tables 3 and 4 show the distribution of students in high, medium, and low achievement categories before and

after treatment. The experimental group experienced a larger increase in the high-achievement category and

a greater reduction in low-achievement students compared to the control group.

Hypothesis Testing

The hypotheses proposed in this study are as follows: (a) The Null Hypothesis (H

) states that the practice

method is not more effective than the conventional method in improving the accounting learning achievement

of senior high school students. (b) The Alternative Hypothesis (H

) states that the practice method is more

effective than the conventional method in improving the accounting learning achievement of senior high

school students. The testing of these hypotheses was performed using Analysis of Covariance (ANCOVA).

Table 6. Analysis of Covariance

Variation

Source

Treatment

Ralat

2231,96

1573,15

2231,96

30,85

72,35

4,03

Total

3805,11

Based on the results presented in Table 6, it can be concluded that there is a highly significant difference in the

accounting learning achievement of students instructed using the practice method compared to those instructed

using the conventional method.

Table 7. Dunnett’s t-Test for Differences

Group

Average Residue

t count

t table=α 0,05

Experimental

Group

77,95

63,31

8,54

1,67

Based on the calculations presented in Table 7 using the Dunnett $t$-test, the calculated t-value (t_calculated)

was found to be greater than the critical $t$-table value (t_critical), indicating a statistically significant result.

The ultimate conclusion is that "The practice method is more effective than the conventional method in

improving the accounting learning achievement of senior high school students at SMA Negeri 2 Sungai Kakap,

Kubu Raya Regency."

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DISCUSSION OF FINDINGS

Differences in Implementation Categories Between the Practice Method and the Conventional Method

The practice method in senior high school accounting classes was rated very good, while the conventional

method was rated good. Activities in the practice method clearly stimulated student learning, aligning with

Hamdani, Laksmi, and Hardinto (2021), who found that active, practice-based approaches increase student

engagement. Students taught with the practice method were more active and showed better participation than

those taught conventionally, supporting the idea that active learning enhances comprehension.

Student activity under the practice method was high, whereas activity under the conventional (lecture-based)

method was only moderate. Conventional teaching tends to be teacher-centered and limits student

involvement, while the practice method encourages hands-on work and problem-solving, resulting in higher

engagement. This is supported by Hamdani et al. (2021) and Bazani (2023), who reported that activity-based

methods significantly improve student engagement and learning outcomes compared to lectures.

The superiority of the practice method is attributed to: (1) Repetitive practice that strengthens concept mastery,

(2) direct learning experiences that boost motivation, and (3) quick feedback that helps students correct errors

immediately.

Differences in Accounting Learning Achievement Categories Through the Implementation of the

Practice Method Compared to Conventional Instruction

The analysis of the data reveals that in both the practice method and the conventional method, an increase in

learning achievement was observed when comparing the pretest and posttest scores. However, the increase in

learning achievement using the practice method was higher than the increase observed through conventional

instruction. This conclusion is substantiated by two key findings: (1) The increase in accounting learning

achievement from the students' pretest to posttest showed a higher frequency (percentage) of students moving

into the High achievement category in the practice method group compared to the conventional method group,

and (2) The analysis of the decrease in the number of students in the Low achievement category demonstrated

a greater reduction in the practice method group compared to the conventional method group.

These findings are theoretically supported by studies asserting that the practice method can effectively enhance

students' ability to comprehend subject matter concepts. For instance, a study by Hamdani, Laksmi, and

Hardinto (2021) demonstrated that, "overall, accounting student learning achievement was higher when the

class utilized the Laptop-Assisted Learning (LAL) approach compared to the Traditional Learning (TL)

approach." Furthermore, a review conducted by Bazani and Santos (2023) on active learning methodologies in

accounting concluded that "active learning methodologies positively contribute to in-class skill development

and enhance student performance and content mastery."

The Practice Method is More Effective Than the Conventional Method in Improving Senior High School

Students' Accounting Learning Achievement

The research findings demonstrate unequivocally that the practice method is more effective than the

conventional method in improving the accounting learning achievement of senior high school students. This is

evidenced by the hypothesis testing: the Analysis of Covariance (ANCOVA) indicated a highly significant

difference in accounting learning achievement between students instructed via the practice method and the

conventional method. Furthermore, subsequent testing using the Dunnett $t$-test confirmed that the learning

achievement achieved under the practice method was statistically superior to that of the conventional method.

Crucially, the initial abilities of students in both the practice method and conventional groups, as reflected by

their accounting achievement scores at the end of the first semester of the 2025/2026 academic year, showed

no significant difference. This was confirmed by the difference test using ANOVA, which yielded

F_calculated = 0.00176 < F_critical = 4.02$. Therefore, the higher increase in student learning achievement

observed is directly attributable to the implementation of the practice method. The practice method allows

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students to gain a better conceptual understanding of accounting principles, consequently enhancing their

ability to apply those concepts in practice.

According to Ngalimun (2016), research results indicate that when the practice method is implemented

successfully, student learning achievement rises above the minimum completeness standard, confirming an

impact of the practice method on learning success. Similarly, Kimmel et al. (2018) suggest that students who

engage in diligent practice typically produce higher quality work outcomes.

The greater effectiveness of the practice method compared to the conventional approach is further supported

by the implementation categories: the practice method was categorized as very good, while the conventional

method was categorized merely as good. This is strengthened by the research of Suhendah et al. (2024), which

states that the drill method, involving repetitive practice, is proven to enhance accounting students' learning

outcomes. Additionally, Hajar et al. (2024) found that active learning methods similar to the practice method

increase the effectiveness of accounting instruction compared to passive methods.

Thottoli M.M et al (2024) and Syafi’i (2018) highlights several advantages of the practice method in

enhancing student academic performance, including: (1) Continuous practice, (2) Habituation to problem-

solving tasks, and (3) Enrichment of the studied subject matter. The evidence outlined above strongly supports

the conclusion that the practice method is significantly more effective than the conventional method.

CONCLUSION AND SUGGESTIONS

Conclusion

Based on the findings and discussion above, it is generally conlude that the practice method can be considered

a key determinant in supporting students’ success in learning accounting at SMA Negeri 2 Sungai Kakap,

Kubu Raya Regency. While the specific conclusion of this research is that:

1. There is a clear difference in the quality of instructional implementation between the practice method and

the conventional method. The practice method consistently demonstrated very good implementation

characteristics, while the conventional method was only categorized as good. This indicates that the

practice method offers a more structured, engaging, and feedback-oriented learning environment.

2. There are meaningful differences in accounting learning achievement between students taught with the

practice method and those taught with conventional instruction. The experimental group experienced a

greater increase in posttest scores, a larger shift of students into the high-achievement category, and a more

substantial reduction in the low-achievement category. These findings indicate that structured repetition,

hands-on problem-solving, and continuous feedback significantly enhance students’ conceptual and

procedural mastery.

3. Hypothesis testing results using ANCOVA and Dunnett’s post-hoc test confirm that the practice method is

significantly more effective in improving accounting learning achievement. This superiority is consistent

with recent literature emphasizing mastery learning, deliberate practice, and experiential learning as drivers

of improved academic performance, especially in subjects requiring procedural accuracy such as

accounting.

Suggestions

The following suggestions are recommended:

1. For Teachers: (a) To develop practice methods that are more innovative and engaging to increase

students' motivation and interest in learning accounting. (b) To enhance in-depth support provided to

students during the learning process. (c) To integrate the practice method with other effective teaching

strategies.

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2. For Students: (a) To follow teacher directions to form groups with other students who possess diverse

abilities and backgrounds. (b) To discuss each step of the solution to practice problems in depth, rather

than focusing solely on the final answer.

3. For Curriculum Designers: (a) Integrate structured practice cycles into accounting lesson plans and

school-level syllabi.

(b) Provide resources that support practice-based instruction, such as worksheets, digital accounting

tools, or interactive modules.

4. For Policymakers and School Leaders: (a) Offer professional development programs that equip teachers

with skills to implement practice-centered learning.

1. Allocate support for learning materials and technology that facilitate repeated practice and feedback.

2. Encourage assessment systems that emphasize mastery rather than speed or memorization.

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