ANALISIS PENGARUH PEMBELAJARAN DARING TERHADAP PEMAHAMAN MATERI AKUNTANSI DIKALANGAN MAHASISWA AKUNTANSI UNWIRA

Abstract

This study investigated the impact of online learning to the understanding of student accounting material
at the Catholic University of Widia Mandira (UNWRAI). Using the qualitative method and in-depth interview of
20 students, this study aims to identify the challenges and benefits faced by students when learning online. The
result, although online learning offers greater flexibility and better access to learning materials, we find that
challenges such as lack face-to-face interactions with instructors and difficulty understanding the material is still
a major obstacle. Some students report that even though they feel more comfortable learning alone, the lack of
direct support hamper their ability to understand the complex accounting concept. This study recommends
increased interactivity of online courses and develops a more fair valuation method to improve students'
understanding. This result is expected to provide valuable information to develop more effective accounting
learning strategies.