INTERNAL AND EXTERNAL FACTORS OF ACCOUNTING STUDENTS IN THE IMPLEMENTATION OF ONLINE LEARNING DURING THE COVID-19 PANDEMIC ERA IN PEKALONGAN
Keywords:
Accounting understanding level, Lecturer competence, Student achievement, Learning motivation, Online learning
Abstract
The present study showcases the effect of accounting understanding level, lecturer competence, and student achievement on online learning in the Covid-19 pandemic through learning motivation. The population of this study was accounting students situated at universities in Indonesia. 153 students of a university in Pekalongan, Central Java volunteered to participate. Purposive sampling was employed, and data were garnered through questionnaires. The distributed data were processed using a Likert scale. Path analysis was carried out to analyze data. Study findings expose that the level of accounting understanding, lecturer competence, and student achievement had no effect on online learning. The level of accounting understanding and student achievement did not have a significant effect, while lecturer competence had a significant effect on online learning through learning motivation. This empirical evidence provides an overview of learning evaluation materials for higher education in Indonesia related to students’ abilities in online learning during the Covid-19 pandemic so that in the future it will be more effective and ready to compete in the digital era 4.0.
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Samson, V. R., & Vyjayanthi, S. (2013). Pre-University Teachers Teaching Skills. Journal of Education and Practice, 5, 90-96.
Sari, N., & Zamroni, E. (2019). The Impact of Independent Learning on Students’ Accounting Learning Outcomes at Vocational High School. Jurnal Pendidikan Vokasi, 9(2), 121-150.
Sudjana, N. (2011). Penilaian Hasil Proses Belajar Mengajar. Bandung: PT Remaja Rosdakarya.
Suprianto, E., & Harryoga, S. (2015). Faktor-faktor Penentu Tingkat Pemahaman Akuntansi. Jurnal Ekonomi Bisnis, 18(3), 75-90.
Suwardjono. (2004). Perilaku Belajar di Perguruan Tinggi, Jurnal Akuntansi, March, 19-30.
Yurianto, A. et al. (2020). Pedoman Pencegahan dan Pengendalian Coronavirus Disease (COVID-19) [Guidelines for Prevention and Control of Coronavirus Disease (COVID-19)]. Jakarta: Directorate General of Prevention and Control of Disease, Ministry of Health, Republic of Indonesia.
Agustina, & Yanti, G. M. (2015). Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi STIE Mikroskil Medan. Jurnal Wira Ekonomi Mikroskil, 5(1), 36-48.
Andriani, R., & Rasto. (2019). Motivasi Belajar sebagai Determinan Hasil Belajar Siswa. Jurnal Pendidikan Manajemen Perkantoran, 4(1), 80-86.
Baharudin, & Wahyuni, E. N. (2007). Teori Belajar dan Pembelajaran. Yogyakarta: Ar-Ruzz Media.
Biduri, S. (2016). Pengaruh Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi Terhadap Konsep Dasar Akuntansi dengan Latar Belakang Sekolah Menegah yang Berbeda pada Universitas Muhammadiyah Sidoarjo-Jawa Timur. Proceeding of Seminar Nasional Ekonomi dan Bisnis & Call Paper FEB UMSIDA 2016.
Damanik, B. E. (2019). Pengaruh Fasilitas dan Lingkungan Belajar Terhadap Motivasi Belajar. Jurnal Publikasi Pendidikan, 9(1), 22-32.
Fatma, D. W. A. (2020). Dampak Covid 19 Terhadap Implementasi Pembelajaran Daring di Sekolah Dasar. Edukatif: Jurnal Ilmu Pendidikan, 2(1), 55-61.
Finch, N. (2018). Towards an Understanding of Cultural Influence on The International Practice of Accounting. Journal of International Business and Cultural Studies, 2(1), 1-6.
Feng, Y., Spezia, M., Huang, S., Yuan, C., Zeng, Z., Zhang, L., et al. (2018). Breast Cancer Development and Progression: Risk Factors, Cancer Stem Cells, Signaling Pathways, Genomics, and Molecular Pathogenesis. Genes & Diseases, 5(2), 77–106.
Ghozali, I. (2017). Aplikasi Analisis Multivariate dengan Program SPSS (Edisi Keempat). Semarang: Badan Penerbit Universitas Diponegoro.
Guo, X. (2011). Understanding Student Plagiarism: An Empirical Study in Accounting Education. Accounting Education: An International Journal, 20(1), 17-37.
Hsieh, T. (2014). Motivation Matters? The Relationship Among Different Types of Learning Motivation, Engagement Behaviors and Learning Outcome of Undergraduate Students in Taiwan. Higher Education: The International Journal of Higher Education and Educational Planning, 68(3), 417-433.
Indra, S., & Susmita, S. (2018). Analisis Tingkat Pemahaman Akuntansi (Stdi Mahasiswa Jurusan Akuntansi FEB UNTAN). Jurnal Ekonomi Bisnis dan Kewirausahaan, 7(1), 72-85.
Kashora, T., Van der Poll, H. M., & Van der Poll, H. A. (2012). E-Learning Technologies for Open Distance Learning Knowledge Acquisition in Management Accounting. Proceedings of Informing Science & IT Education Conference.
Makrygiannikis, G., & Jack, L. (2016). Understanding Management Accounting Change Using Strong Structuration Framework. Accounting, Auditing & Accountability Journal, 29(7), 1-28.
Maudiarti, S. (2018). Penerapan E-Learning di Perguruan Tinggi. Perspektif Ilmu Pendidikan, 2(1), 34-46.
Mustofa M. K., Chodzirin, M., & Sayekti, L. (2019). Formulasi Model Perkuliahan Darimg Sebagai Upaya Menekan Disparitas Kualitas Perguruan Tinggi. Walisongo Journal on Information Technology, 1(2), 151-160.
Nakayama, M., & Yamamoto, H. (2007). The Impact of Learner Characteristics on Learning Performance in Hybrid Courses among Japanese Students. Electronic Journal of E-Learning, 5(3), 195-206.
Pesudo, D. A., Putri, M. A., & Supatmi. (2016). Pemahaman Akuntansi dan Akuntabilitas Mahasiswa Penerima Beasiswa. Dinamika Akuntansi, Keuangan dan Perbankan, 5(1), 46-64.
Priyono, M. A., & Yushita, A. N. (2017). Pengaruh Motivasi Belajar, Minat Belajar dan Perhatian Orang Tua Terhadap Prestasi Belajar Akuntansi Siswa Kelas XI IPS SMA Negeri Prambanan Klaten Tahun Ajaran 2016/2017. Jurnal Pendidikan Akuntansi Indonesia, 15(2), 63-77.
Ragland, L., & Ramachandran. (2014). Towards an Understanding of excel Functional skill Needed for a Career in Public Accounting: Perceptions form Public Accountants and Accounting Students. Journal of Accounting Education, 32, 113-129.
Riyanda, A. R., Herlina, K., & Wicaksono, B. A. (2020). Evaluasi Implementasi Sistem Pembelajaran Daring Fakultas Keguruan dan Ilmu Pendidikan Universitas Lampung. Jurnal IKRA-ITH Humaniora, 4(1), 102-120.
Rusdiana, E., & Nugroho, A. (2020). Respon pada Pembelajaran Daring bagi Mahasiswa Mata Kuliah Pengantar Hukum Indonesia. Integralistik, 31(1), 1-12.
Samson, V. R., & Vyjayanthi, S. (2013). Pre-University Teachers Teaching Skills. Journal of Education and Practice, 5, 90-96.
Sari, N., & Zamroni, E. (2019). The Impact of Independent Learning on Students’ Accounting Learning Outcomes at Vocational High School. Jurnal Pendidikan Vokasi, 9(2), 121-150.
Sudjana, N. (2011). Penilaian Hasil Proses Belajar Mengajar. Bandung: PT Remaja Rosdakarya.
Suprianto, E., & Harryoga, S. (2015). Faktor-faktor Penentu Tingkat Pemahaman Akuntansi. Jurnal Ekonomi Bisnis, 18(3), 75-90.
Suwardjono. (2004). Perilaku Belajar di Perguruan Tinggi, Jurnal Akuntansi, March, 19-30.
Yurianto, A. et al. (2020). Pedoman Pencegahan dan Pengendalian Coronavirus Disease (COVID-19) [Guidelines for Prevention and Control of Coronavirus Disease (COVID-19)]. Jakarta: Directorate General of Prevention and Control of Disease, Ministry of Health, Republic of Indonesia.
Published
2022-03-15
How to Cite
Mutmainah, I., & Ali, F. (2022). INTERNAL AND EXTERNAL FACTORS OF ACCOUNTING STUDENTS IN THE IMPLEMENTATION OF ONLINE LEARNING DURING THE COVID-19 PANDEMIC ERA IN PEKALONGAN. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 5(1), 1-17. https://doi.org/10.47080/progress.v5i1.1369
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