
Based on the data analysis, it was found that: (a) the average of student community environment was 82.42 (very good category) and (b) the average students’ basic accounting achievement on the topicaccounting cycle of services companies was 84.62 (very good category). Questionnaire and test were used in collecting the data.

This research was conducted by applying descriptive quantitative with 66 students as the sample and they were taken by using total sampling technique. This study aims to know whether there is a significant influence of student community environment on students’ basic accounting achievement on the topicaccounting cycle of services companies at the tenth grade students of SMK Swasta Teruna Padangsidmpuan.
