Analisis Kesulitan Guru Dan Siswa Dalam Mengimplementasikan Kurikulum 2013 Pada Mata Pelajaran Akuntansi Kelas X Akuntansi Di SMK Kansai Pekanbaru

This research was conducted with the aim to find out the difficulties of teacher in implementing 2013 curriculum learning and studens’ difficulties in learning in 2013 curriculum in accounting class X accounting subjects at SMK Kansai Pekanbaru. This study includes qualitative research, data collection techniques used are observation, interviews, and documentation. The data sources of the researchers were the curriculum waka of the Kansai Vocational School Pekanbaru, accounting teachers of class X accounting for the Kansai Vocational School Pekanbaru and students. In this study the data analysis is through data reduction, data presentation, and drawing conclusions. Checking the validity of the data is done by testing the credibility, triangulation and the adequacy of the reference. From the results of research in Pekanbaru Kansai Vocational School regarding the difficulties of teachers and students in implementing the 2013 curriculum in accounting subjects in accounting class X in the Kansai Vocational School Pekanbaru. The difficulty of teachers in implementing the 2013 curriculum is in the mastery of technology, the media used does not increase increasing student interest in learning, and the books that will be used in learning are not in accordance to the 2013 curriculum due to lack of mental readiness, and low motivation of students in taking accounting subjects, and the books available at SMK Kansai Pekanbaru do not match the material the learn in accounting lessons in the 2013 curriculum . which becomes the difficulty of students in following learning according to the 2013 curriculum which demands that students be more active in the learning process