This study aims to determine: 1) the influence of thesis guidance in students preparing the thesis, 2) the influence of the availability of learning resources in students preparing the thesis, 3) the influence of thesis guidance and the availability of learning resources in students preparing the thesis on accounting education FMS UMS force 2014. This study using this type of quantitative research. Population in this research is student of accounting education FKIP UMS force 2014 which is taking thesis. The result of t test of thesis guidance variable in preparing thesis shows that t count > t table is 4,214> 1,97756 with value probability significance t table is 4.726> 1.97756 with the probability significance value F table is 29.000> 3.06 and probability significance value <0,05 is 0.000 mean thesis guidance variable and availability of learning source to variable arrangement have determination significant to variable make thesis. The coefficient of determination (R2) is 0.336. The meaning of the influence given by the contribution of thesis guidance variable and the availability of learning resources simultaneously to the variable of preparing the thesis is 33.6%, while the rest is influenced by other variables that are not in the research
