Kemampuan Berwirausaha Dalam Memperoleh Pendapatan Praktik Kewirausahaan Pada Mahasiswa Program Studi Pendidikan Akuntansi Universitas Muhammadiyah Surakarta Tahun Ajaran 2017/2018

This study aims: (1) to determine the ability of students to manipulate entrepreneurial practices, (2) To find out the income earned by current education students according to entrepreneurship. This type of research is qualitative comparative. Data collection techniques through interviews, documentation. Data analysis techniques by data reduction, data presentation, conclusion conclusion. The validity of the data is done by two types of data triangulation, namely technical triangulation and source triangulation. The results showed that: (1) all students had sufficient ability in terms of communication skills, making decisions, and producing decisions and overcoming problems when carrying out the first entrepreneurial practice, while the implementation of excellent entrepreneurial practices that experienced better improvement. (2) the first income from entrepreneurship practice was obtained from various student groups in the amount of Rp. 150,000, Rp. 33,000, Rp. 115,000, Rp. 107,000. while the second gross income from the implementation of entrepreneurship practices came from various student groups amounting to Rp. 72,000, Rp. 80,000, Rp. 72,000, Rp. 100,000