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This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

The world of education in indonesia is currently experiencing a change in services due to the covid 19 pandemic and is required to make changes to the way of teaching, and other administrative services in the context of the indonesia education world, the massive changes in services resulting from the impact of the covid 19 pandemic have greatly disturbed students, teachers and parents. They are required to make changes to the way of teaching and learning and guide quickly and accurately.The role of the teacher is now very important because the learning prosess cannot be faceto-face anymore. The teacher must really do everything possible so that students can understand the material presented online.This study aims to determine:( 1) the role of teachers in improving PAI learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak for the 2019/2020 school year, (2) learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak 2019/2020 academic year, (3) inhibiting and supporting factors in the implementation of online learning in Islamic education subjects during the covid 19 pandemic at SD No. 1 Seminyak in the school year 2019/2020.This type of research is descriptive kwalitatif, the informan is determined by purposive method, while the key informants are the principel, religion teacher, home room teacher, students, student guardians and the data committee is analyzed by data reconstruction stages, data presentation, and verification conclusion.The results showed; (1) teachers are require to play a deeper role in online learning during the covid 19 pandemi, the online learning process delivered material through learning videos in the whatsap grop, make google absences from monitoring students to memorize short surahs via whatsapp or video calls to provide motivation and encouragement to students. (2) Pai's study results during the covid-19 pandemic are less than maximal because teachers cannot monitor students directly and many obstacles in online learning. (3) supporting factors in the implementation of online learning, namely, the availability of mobile quota and internet networks. While the inhibiting factor in online learning, namely, aconomi limitations, internet network is sometimes not as stable.

Basically, the principles of Al-Qur'an learning can be carried out using various methods, all of which have the same goal, namely so that children can read the Al-Qur'an properly and correctly. The low motivation of students in learning the Qur'an is still one of the reasons for the low quality of education, especially in the ability to read the Qur'an. One of the efforts to increase motivation to learn to Read and Write the Qur'an is the use of online methods during the Covid-pandemic. 19 can be carried out by educators or teachers in the reading and writing subject of the Koran which is the basis of learning in Islam The low motivation of students in learning Al-Qur'an is still one of the reasons for the low quality of education, especially in the ability to read Al-Qur'an. So it can be said that motivation and learning achievement are directly proportional to the learning methods developed. One of the efforts to increase the motivation to learn to read and write al-quran is to use appropriate methods that can be used by educators or teachers in reading and writing al-Qur'an subjects which are the basis of learning in Islam.