Identifijasi Kesulitan Belajar Siswa Secara Online Pada Mata Pelajaran Akuntansi SMK Negeri 06 Pekanbaru

The purpose of this study was to determine the learning difficulties of students online in accounting subjects in class XI Accounting at SMK Negeri 06 Pekanbaru. This research methodology uses descriptive analysis research with a quantitative approach. The number of population in this study was 118 and the sample to be studied was 90 consisting of students of class XI Accounting at SMK Negeri 06 Pekanbaru. Data collection techniques using interviews, questionnaires and documentation and processed using the IBM SPSS Statistics application version 22.00 for windows. The instrument test was carried out by the validity test and normality test. The data analysis technique used is descriptive analysis technique. The indicators used as guidelines for the questionnaire questions in this study were parents as teachers at home, parents as facilitators, parents as motivators, teachers able to use technology, teachers able to communicate, teachers capable of being facilitators, location, internet network, facilities and infrastructure. based on a questionnaire distributed to respondents, there is a conclusion that students of SMK Negeri 06 Pekanbaru have no difficulty learning online as evidenced by the results of research which are at 63% in the easy category