PENGARUH MATA KULIAH KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA PRODI AKUNTANSI MANAJERIAL POLINES

One way that can reduce unemployment is entrepreneurship. According to Saiman (2009: 43) entrepreneurship is an effort in creating business activities on the basis of the will and desire of oneself. Alumni of the Managerial Accounting Study Program, Semarang State Polytechnic (Polines) who are entrepreneurs by profession are 1.35%. The number of students of the Managerial Accounting Study Program, Polines as many as 204 people, who are active in UKM KWU as much as 2.45%. Entrepreneurship courses in the Managerial Accounting Study Program curriculum, Polines have been taught in the sixth semester. The purpose of this study was to determine the effect of entrepreneurship courses on student interest in entrepreneurship. Polines Managerial Accounting Study Program. This study discusses causal or comparative causal research. Technical data analysis is descriptive data analysis, analysis prerequisite test and hypothesis testing. Respondents were 98 people, and the return rate for the questionnaire was 95.92%. The results of the normality test can conclude that the sample used comes from a population that is normally distributed. The calculated F value is greater than 0.05, which is 0.951 so it can be concluded that the research data is linear. The statistical test concluded that there was no heteroscedasticity. The results of the regression test on the equation Y = 44,487 - 0.037X with a correlation value of 0.079 and a coefficient of determination of 0.006. This means that the entrepreneurship course variable can only explain the variable interest in entrepreneurship by 0.6% and the level of closeness of the two variables is very low, which is only 7.9%. Based on the t-test, it was found that the P-value was 0.448, so the hypothesis in this study was rejected and it can be concluded that the entrepreneurship course has no effect on the entrepreneurial interest of students in the manageria