<![CDATA[ABSTRAKTujuan penelitian ini adalah untuk mengetahui kesulitan yang dihadapi guru dalam melaksanakan Kurikulum 2013 pada pembelajaran akuntansi di SMK Negeri 3 Surakarta dan mengetahui faktor-faktor yang menyebabkan guru mengalami kesulitan dalam melaksanakan Kurikulum 2013 pada pembelajaran akuntansi di SMK Negeri 3 Surakarta. Penelitian ini merupakan penelitian kualitatif.Metode yang digunakan adalah deskriptif kualitatif. Subjek penelitian ini adalah guru yang mengajar kelas akuntansi di SMK Negeri 3 Surakarta. Teknik pengumpulan data yang digunakan yaitu dengan wawancara, observasi, dan dokumentasi. Uji validitas data dilakukan dengan triangulasi metode. Analisis data menggunakan analisis interaktif.Hasil penelitian menunjukkan bahwa kesulitan yang dihadapi guru dalam melaksanakan Kurikulum 2013 pada pembelajaran akuntansi di SMK Negeri 3 Surakarta diketahui melalui tiga aspek pembelajaran, yaitu perencanaan pembelajaran, pelaksanaan pembelajaran, dan penilaian pembelajaran. Kesulitan perencanaan pembelajaran adalah menyusun RPP sesuai dengan komponen dan sistematika RPP Kurikulum 2013, mengembangkan silabus dan komponen penyusun RPP Kurikulum 2013, memahami Kurikulum 2013 secara luas. Kesulitan pelaksanaan pembelajaran adalah membuat peserta didik aktif dalam proses pembelajaran, penguasaan media pembelajaran berteknologi, menggunakan metode pembelajaran yang sesuai dengan pendekatan saintifik, memahami pendekatan saintifik pada pelaksanaan pembelajaran, kesulitan dalam mencari, memilih dan mengolah materi pelajaran yang sesuai dengan Kurikulum 2013. Kesulitan penilaian pembelajaran adalah melaksanakan penilaian sikap yang dilakukan oleh peseta didik dan penilaian sikap antar teman sejawat oleh peserta didik, membuat deskripsi penilaian untuk aspek penilaian dan setiap peserta didik. Faktor - faktor yang menyebabkan guru mengalami kesulitan dalam melaksanakan Kurikulum 2013 pada pembelajaran akuntansi di SMK Negeri 3 Surakarta diketahui dari kesulitan yang dialami guru pada tiga aspek pembelajaran tersebut. Faktor penghambat perencanaan pembelajaran adalah belum ada format pasti untuk menyusun RPP, guru memiliki pemahaman yang kurang tentang konsep, isi dan komponen Kurikulum 2013, belum meratanya diklat Kurikulum 2013 terhadap guru-guru produktif akuntansi. Faktor penghambat pelaksanaan pembelajaran yaitu guru belum menerapkan model pembelajaran sesuai dengan pendekatan saintifik, guru memiliki penguasaan teknologi yang kurang, guru masih memiliki pemahaman yang kurang pada pendekatan saintifik, diklat atau pelatihan terkait pendekatan saintifik untuk guru produktif masih belum merata, buku paket atau buku kerja guru Kurikulum 2013 belum ada. Faktor penghambat penilaian pembelajaran yaitu format penilaian yang rumit dan banyak, menyita banyak waktu dan guru masih bingung dalam membuat deskripsi penilaian. Kata kunci : kesulitan guru, faktor penghambat, Kurikulum 2013 ABSTRACT The objectives of this research are to investigate the difficulties encountered by the teachers in implementing the 2013 curriculum on Accounting learning at State Vocational High School 3 of Surakarta; and the factors which cause the teachers to experience difficulties in implementing the 2013 curriculum on Accounting learning at State Vocational High School 3 of Surakarta. This research used the descriptive qualitative research method. Its subjects were the teachers who teach accounting at State Vocational High School 3 of Surakarta. The data of research were collected through in-depth interview, observation, and documentation. They were validated by using the triangulation method and analyzed by using interactive model of analysis.The results of this research are as follows: The difficulties encountered by the teachers in implementing the 2013 curriculum on Accounting learning at State Vocational High School 3 of Surakarta are known through three aspects of learning, namely: learning planning, learning implementation, and learning assessment. The learning planning includes the difficulties in; arranging the lesson plans in accordance with the components and systematics of the lesson plans of the 2013 curriculum; developing the syllabus and the components of the lesson plans of the 2013 curriculum; and understanding the 2013 curriculum thoroughly. The learning implementation difficulties encompass the difficulties in; making the students active during the learning process; mastering the technological learning media; using the learning methods in accordance with scientific approaches; understanding the scientific approaches on the learning implementation; and searching, choosing, and processing the learning materials according to the 2013urriculum. The learning assessment difficulties encompass the difficulties in; implementing the attitude assessment to the students and attitude assessment conducted by the students to their peers; making assessment description for each student and for assessment aspect. The factors which cause the teachers to experience difficulties in implementing the 2013 curriculum on Accounting learning at State Vocational High School 3 of Surakarta are known from those difficulties found in the three aspects of learning. The inhibiting factors to the learning planning include: the absence of certain formats to arrange the lesson plans; the teachersâ low understanding of the concepts, contents, and components of the 2013 curriculum, and the uneven distribution of education and training of the 2013 curriculum to the productive Accounting teachers. The inhibiting factors of learning implementation include the following: the teachers have not applied yet the learning models in accordance with scientific approaches; the teachers have less mastery of technology; the teachers still lack understanding on the scientific approaches; the education and training of scientific approaches have not been evenly implemented; the textbooks and the teacherâs workbooks are unavailable. The inhibiting factors of learning assessment encompass the following: the assessment format is complicated and abundant, the assessment wastes much time, and the teachers are still confused in making a description of the assessment. Keywords: Teachersâ difficulties, inhibiting factors, 2013 curriculum]]>
