ANALISIS PEMANFAATAN LABORATORIUM SEBAGAI SUMBER BELAJAR AKUNTANSI DI SMK NEGERI 1 JEJAWI OKI

The purpose of this study was to determine the utilization of laboratories as a learning resource for accounting students at SMK Negeri 1 Jejawi OKI. The sample in this study were 72 people. This research is quantitative research. Data collection techniques using questionnaires and documentation. Questionnaires are arranged using a Likert scale. From the results of the study it is known that 83% positively utilize the laboratory as a learning resource at school, while 17% prefer to use books and modules as learning resources. Based on the results of this study, it is recommended that schools can maximize the function of the laboratory as a learning resource, as well as improve facilities and infrastructure in the laboratory, both in terms of quantity and quality. So that it is expected to motivate students to be active in utilizing the laboratory as a source of learning accounting.