Improving accounting knowledge of computerized accounting ‎students through online learning: Perspective from the per‎ception of students of Stmik Mardira Indonesia, Bandung, In‎donesia

  • Authors

    • Iwan Sidharta Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung, Indonesia. http://orcid.org/0000-0002-9276-5910
    • Marjito Marjito STMIK Mardira Indonesia, Bandung, Indonesia
    • Asep Ririh Riswaya STMIK Mardira Indonesia, Bandung, Indonesia
    • Retno Resawati Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung, Indonesia
    • Ashila Dwiyanisa Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
    • Octaviane Herawati STMIK Mardira Indonesia, Bandung, Indonesia
    https://doi.org/10.14419/6b8j9a50

    Received date: March 19, 2025

    Accepted date: May 19, 2025

    Published date: May 26, 2025

  • Accounting Knowledge; Student Perceptions; Instructor Perceptions; Online Learning

  • Abstract

    This study identifies the main issue faced by students in mastering accounting knowledge in the digital age, particularly among students ‎enrolled in accounting information systems. The research aims to explore how both student and instructor perceptions of online learning can ‎significantly influence the effectiveness of accounting education. We employed a survey approach involving 258 students and analyzed the ‎data using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that positive perceptions among students ‎regarding online learning have a significSquares-Structuralant impact on their learning effectiveness. Additionally, the findings highlight that instructors' ‎perceptions of online learning also significantly affect the efficacy of the educational process. The novelty of this research lies in its in-depth ‎focus on the interaction between student and instructor perceptions and their influence on learning outcomes in the context of computerized ‎accounting. This study contributes valuable insights for developing better educational strategies and encourages educational institutions to ‎consider perception factors when designing effective and adaptive online learning programs. Improving accounting skills in a digital context ‎will help students better prepare for challenges in the workforce, support economic growth, and reduce inequality in the labor market‎.

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    Sidharta, I., Marjito, M., Riswaya, A. R., Resawati, R., Dwiyanisa, A., & Herawati, O. (2025). Improving accounting knowledge of computerized accounting ‎students through online learning: Perspective from the per‎ception of students of Stmik Mardira Indonesia, Bandung, In‎donesia. International Journal of Accounting and Economics Studies, 12(1), 156-162. https://doi.org/10.14419/6b8j9a50