{"id":"https://openalex.org/W4412371736","doi":"https://doi.org/10.33394/jp.v12i3.12429","title":"Understanding the Complexities : An Exploration of Internal and External Factors Affecting Student Accounting Learning Difficulties","display_name":"Understanding the Complexities : An Exploration of Internal and External Factors Affecting Student Accounting Learning Difficulties","publication_year":2025,"publication_date":"2025-07-13","ids":{"openalex":"https://openalex.org/W4412371736","doi":"https://doi.org/10.33394/jp.v12i3.12429"},"language":"en","primary_location":{"id":"doi:10.33394/jp.v12i3.12429","doi":"https://doi.org/10.33394/jp.v12i3.12429","is_oa":true,"landing_page_url":"https://doi.org/10.33394/jp.v12i3.12429","pdf_url":null,"source":{"id":"https://openalex.org/S4210213096","display_name":"Jurnal Paedagogy","issn_l":"2355-7761","issn":["2355-7761","2722-4627"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Paedagogy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.33394/jp.v12i3.12429","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011500755","display_name":"Tuti Sriwedari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tuti Sriwedari","raw_affiliation_strings":["Universitas Negeri Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Medan","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004415526","display_name":"Ulfa Nurhayani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ulfa Nurhayani","raw_affiliation_strings":["Universitas Negeri Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Medan","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090844816","display_name":"Choms Gary Ganda Tua Sibarani","orcid":"https://orcid.org/0000-0002-6347-4911","observed_orcids":["https://orcid.org/0000-0002-6347-4911"]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Choms Gary Ganda Tua Sibarani","raw_affiliation_strings":["Universitas Negeri Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Medan","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068937893","display_name":"Haryani Pratiwi Sitompul","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Haryani Pratiwi Sitompul","raw_affiliation_strings":["Universitas Negeri Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Medan","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038627004","display_name":"Weny Nurwendari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Weny Nurwendari","raw_affiliation_strings":["Universitas Negeri Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Medan","institution_ids":["https://openalex.org/I203089679"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I203089679"],"apc_list":{"value":50,"currency":"USD","value_usd":50},"apc_paid":{"value":50,"currency":"USD","value_usd":50},"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.18811913,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"12","issue":"3","first_page":"603","last_page":"603"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13929","display_name":"Educational Outcomes and Influences","score":0.01590000092983246,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.9160000085830688},{"id":"https://openalex.org/keywords/learning-interest","display_name":"student learning interest","score":0.8199999928474426},{"id":"https://openalex.org/keywords/student-motivation","display_name":"student motivation","score":0.8809999823570251},{"id":"https://openalex.org/keywords/academic-talent","display_name":"academic talent","score":0.6710000038146973},{"id":"https://openalex.org/keywords/self-directed-learning","display_name":"self-directed learning","score":0.996999979019165},{"id":"https://openalex.org/keywords/campus-environment","display_name":"campus environment","score":0.9430000185966492},{"id":"https://openalex.org/keywords/internal-and-external-factors","display_name":"internal and external factors","score":0.7609999775886536},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.6710000038146973}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4720360040664673},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.38613393902778625},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3576464056968689},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3560776710510254},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1715947687625885}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33394/jp.v12i3.12429","doi":"https://doi.org/10.33394/jp.v12i3.12429","is_oa":true,"landing_page_url":"https://doi.org/10.33394/jp.v12i3.12429","pdf_url":null,"source":{"id":"https://openalex.org/S4210213096","display_name":"Jurnal Paedagogy","issn_l":"2355-7761","issn":["2355-7761","2722-4627"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Paedagogy","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:f77dd341abaf466bb4f8e8d140f6e4ee","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/f77dd341abaf466bb4f8e8d140f6e4ee","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Paedagogy, Vol 12, Iss 3, Pp 603-614 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33394/jp.v12i3.12429","doi":"https://doi.org/10.33394/jp.v12i3.12429","is_oa":true,"landing_page_url":"https://doi.org/10.33394/jp.v12i3.12429","pdf_url":null,"source":{"id":"https://openalex.org/S4210213096","display_name":"Jurnal Paedagogy","issn_l":"2355-7761","issn":["2355-7761","2722-4627"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Paedagogy","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.9957000017166138}],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W4391913857","https://openalex.org/W2358668433","https://openalex.org/W4396701345","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W4396696052"],"abstract_inverted_index":{"This":[0,34],"study":[1,35,90],"examines":[2],"factors":[3],"influencing":[4],"accounting":[5,86,111],"learning":[6,71,87],"difficulties":[7],"among":[8],"138":[9],"students":[10,109],"of":[11,23,94],"the":[12,92],"Accounting":[13],"Education":[14],"Program":[15],"at":[16],"Universitas":[17],"Negeri":[18],"Medan,":[19],"with":[20,50,80],"a":[21,81,100],"sample":[22],"117,":[24],"which":[25],"was":[26,43],"determined":[27],"using":[28],"Slovin's":[29],"formula":[30],"and":[31,38,41,66,77,99,107],"purposive":[32],"sampling.":[33],"employed":[36],"descriptive":[37],"verificative":[39],"methods,":[40],"data":[42],"analyzed":[44],"through":[45],"Structural":[46],"Equation":[47],"Modeling":[48],"(SEM)":[49],"Maximum":[51],"Likelihood":[52],"Estimation":[53],"(MLE).":[54],"Key":[55],"findings":[56],"reveal":[57],"that":[58],"interest":[59],"in":[60],"learning,":[61,65,98],"motivation,":[62,76,96],"talent,":[63,78],"independent":[64,97],"campus":[67,83],"environment":[68,102],"significantly":[69],"impact":[70],"difficulties.":[72,88],"Specifically,":[73],"higher":[74],"interest,":[75],"combined":[79],"supportive":[82],"environment,":[84],"reduce":[85],"The":[89],"highlights":[91],"importance":[93],"fostering":[95],"resource-rich":[101],"to":[103],"enhance":[104],"academic":[105],"success":[106],"prepare":[108],"for":[110],"careers.":[112]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2025-10-10T00:00:00"}