Analisis Persepsi Mahasiswa terhadap Penggunaan Aplikasi Akuntansi dalam Mendukung Pembelajaran Keuangan
Keywords:
Aplikasi Akuntansi, Efektivitas Pembelajaran, Kemudahan Penggunaan, Kesesuaian Materi, Kepuasan Mahasiswa
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan aplikasi akuntansi terhadap efektivitas pembelajaran akuntansi di kalangan mahasiswa. Metode yang digunakan adalah analisis faktor dengan pendekatan Principal Component Analysis (PCA) dan korelasi Pearson untuk melihat hubungan antara kemudahan penggunaan, kesesuaian materi, kontribusi terhadap pemahaman, dan kepuasan belajar terhadap variabel seperti IPK dan pengalaman aplikasi. Hasil penelitian menunjukkan bahwa faktor kemudahan penggunaan, kesesuaian materi, dan kepuasan belajar memiliki pengaruh signifikan terhadap efektivitas pembelajaran mahasiswa. Pengalaman aplikasi juga memberikan dampak positif terhadap pemahaman mahasiswa, sedangkan gender dan IPK tidak menunjukkan pengaruh signifikan. Penelitian ini menunjukkan bahwa aplikasi akuntansi yang mudah digunakan dan relevan dengan materi dapat meningkatkan pemahaman mahasiswa dan efektivitas pembelajaran, yang penting untuk pengembangan pembelajaran akuntansi berbasis teknologi
References
Ariana, I. M., Jaya, I. M. S. A., & Mahayana, I. D. M. (2019). Student Acceptance of the Use of Spreadsheet-Based Accounting Applications. Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (ICASTSS 2019). https://doi.org/10.2991/icastss-19.2019.19
Ariff, M. I. M., Khalil, F. M., Rahman, R. A., Masrom, S., & Arshad, N. I. (2022). Developing mobile game application for introduction to financial accounting. Indonesian Journal of Electrical Engineering and Computer Science, 27(3), 1721. https://doi.org/10.11591/ijeecs.v27.i3.pp1721-1728
Cele, W. (2022). The applicability of accounting information systems for the Financial Accounting curriculum in the Fourth Industrial Revolution era : a case study at the Durban University of Technology (DUT) [Durban University of Technology]. https://doi.org/10.51415/10321/4772
Creswell, J. W. , & C. J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications.
Efriyenti, D., Hikmah, H., & Khadijah, K. (2023). Improving Student Competence MYOB Accounting, Data Processing, and Financial Literacy at Tanjung Pinang SMK Negeri 1. MOVE: Journal of Community Service and Engagement, 2(5), 133–139. https://doi.org/10.54408/move.v2i5.181
Et.al, H. A. H. (2021). Perceptions of Game-Based Learning of Accounting among Gen Z Undergraduates. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(3), 727–733. https://doi.org/10.17762/turcomat.v12i3.778
Hair, J. F. , B. W. C. , B. B. J. , & A. R. E. (2019). Multivariate Data Analysis (8th ed.). Pearson.
Lubis, N., Hardi, Nofrizal, Maryanti, S., & Siregar, I. F. (2025). EDUKASI MYOB ACCOUNTING PADA SMKN 2 MANDAU. Diklat Review : Jurnal Manajemen Pendidikan Dan Pelatihan, 9(1), 6–11. https://doi.org/10.35446/diklatreview.v9i1.1822
Lukna, Y. K., Miranda, A., Parsi, C. A., Septika, E. N., & Fachruddin, W. (2024). The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students. Journal of Indonesian Management, 4(4). https://doi.org/10.53697/jim.v4i4.2150
Maldonado, I., Silva, A. P., Magalhães, M., Pinho, C., Pereira, M. S., & Torre, L. (2023). Distance Learning of Financial Accounting: Mature Undergraduate Students’ Perceptions. Administrative Sciences, 13(4), 103. https://doi.org/10.3390/admsci13040103
Pambudi, R., Imbiri, W., & Marsudi, A. S. (2020). PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI. Jurnal Akuntansi Kontemporer, 12(2), 106–115. https://doi.org/10.33508/jako.v12i2.2310
Pantow, A. K., Sungkowo, B., Limpeleh, E. A. N., & Tandi, A. (2020). ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL. Jurnal Akademi Akuntansi, 3(2), 200–207. https://doi.org/10.22219/jaa.v3i2.13223
Salim, E., Zefriyenni, Pratiwi, H., Yeni, F., & Melmusi, Z. (2021). The Influence of MYOB Accounting Software on the Performance of Company Financial Report. UPI YPTK Journal of Business and Economics, 1(1), 75–84. https://doi.org/10.35134/jbe.v1i1.7
Sekaran, U. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). Wiley.
Sinaga, M. D., Sembiring, N. S. B., Sianturi, C. J. M., & Ginting, E. (2021). Introduction to MYOB Accounting Basics in Accounting Data Processing at SMK 2 BM Swasta Medan Putri. JUDIMAS, 2(1), 13. https://doi.org/10.30700/jm.v2i1.1163
Sugahara, S., Kano, K., & Ushio, S. (2024). Effect of high school students’ perception of accounting on their acceptance of using cloud accounting. Accounting Education, 33(1), 46–65. https://doi.org/10.1080/09639284.2022.2114293
Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suripto, S., Maryani, E., & Sari, P. I. (2023). Pelatihan Kompetensi Akuntansi Dengan Penerapan Mind Your Own Bussiness Application di SMK Negeri 9 Bandar Lampung. Dharma: Jurnal Pengabdian Masyarakat, 4(1), 38. https://doi.org/10.31315/dlppm.v4i1.9692
Terblanche, W., Lubbe, I., Papageorgiou, E., & van der Merwe, N. (2023). Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. South African Journal of Accounting Research, 37(1), 35–61. https://doi.org/10.1080/10291954.2022.2101328
Usdekti, S., Murbojono, R., & Suratno, S. (2024). PENGARUH PENGGUNAAN SOFTWARE MYOB SEBAGAI MEDIA PEMBELAJARAN DAN MINAT BELAJAR SISWA TERHADAP HASIL BELAJAR AKUNTANSI PERUSAHAAN JASA DI SMA. Tekno - Pedagogi : Jurnal Teknologi Pendidikan, 2(2). https://doi.org/10.22437/teknopedagogi.v2i2.2342
Ariff, M. I. M., Khalil, F. M., Rahman, R. A., Masrom, S., & Arshad, N. I. (2022). Developing mobile game application for introduction to financial accounting. Indonesian Journal of Electrical Engineering and Computer Science, 27(3), 1721. https://doi.org/10.11591/ijeecs.v27.i3.pp1721-1728
Cele, W. (2022). The applicability of accounting information systems for the Financial Accounting curriculum in the Fourth Industrial Revolution era : a case study at the Durban University of Technology (DUT) [Durban University of Technology]. https://doi.org/10.51415/10321/4772
Creswell, J. W. , & C. J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications.
Efriyenti, D., Hikmah, H., & Khadijah, K. (2023). Improving Student Competence MYOB Accounting, Data Processing, and Financial Literacy at Tanjung Pinang SMK Negeri 1. MOVE: Journal of Community Service and Engagement, 2(5), 133–139. https://doi.org/10.54408/move.v2i5.181
Et.al, H. A. H. (2021). Perceptions of Game-Based Learning of Accounting among Gen Z Undergraduates. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(3), 727–733. https://doi.org/10.17762/turcomat.v12i3.778
Hair, J. F. , B. W. C. , B. B. J. , & A. R. E. (2019). Multivariate Data Analysis (8th ed.). Pearson.
Lubis, N., Hardi, Nofrizal, Maryanti, S., & Siregar, I. F. (2025). EDUKASI MYOB ACCOUNTING PADA SMKN 2 MANDAU. Diklat Review : Jurnal Manajemen Pendidikan Dan Pelatihan, 9(1), 6–11. https://doi.org/10.35446/diklatreview.v9i1.1822
Lukna, Y. K., Miranda, A., Parsi, C. A., Septika, E. N., & Fachruddin, W. (2024). The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students. Journal of Indonesian Management, 4(4). https://doi.org/10.53697/jim.v4i4.2150
Maldonado, I., Silva, A. P., Magalhães, M., Pinho, C., Pereira, M. S., & Torre, L. (2023). Distance Learning of Financial Accounting: Mature Undergraduate Students’ Perceptions. Administrative Sciences, 13(4), 103. https://doi.org/10.3390/admsci13040103
Pambudi, R., Imbiri, W., & Marsudi, A. S. (2020). PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI. Jurnal Akuntansi Kontemporer, 12(2), 106–115. https://doi.org/10.33508/jako.v12i2.2310
Pantow, A. K., Sungkowo, B., Limpeleh, E. A. N., & Tandi, A. (2020). ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL. Jurnal Akademi Akuntansi, 3(2), 200–207. https://doi.org/10.22219/jaa.v3i2.13223
Salim, E., Zefriyenni, Pratiwi, H., Yeni, F., & Melmusi, Z. (2021). The Influence of MYOB Accounting Software on the Performance of Company Financial Report. UPI YPTK Journal of Business and Economics, 1(1), 75–84. https://doi.org/10.35134/jbe.v1i1.7
Sekaran, U. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). Wiley.
Sinaga, M. D., Sembiring, N. S. B., Sianturi, C. J. M., & Ginting, E. (2021). Introduction to MYOB Accounting Basics in Accounting Data Processing at SMK 2 BM Swasta Medan Putri. JUDIMAS, 2(1), 13. https://doi.org/10.30700/jm.v2i1.1163
Sugahara, S., Kano, K., & Ushio, S. (2024). Effect of high school students’ perception of accounting on their acceptance of using cloud accounting. Accounting Education, 33(1), 46–65. https://doi.org/10.1080/09639284.2022.2114293
Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suripto, S., Maryani, E., & Sari, P. I. (2023). Pelatihan Kompetensi Akuntansi Dengan Penerapan Mind Your Own Bussiness Application di SMK Negeri 9 Bandar Lampung. Dharma: Jurnal Pengabdian Masyarakat, 4(1), 38. https://doi.org/10.31315/dlppm.v4i1.9692
Terblanche, W., Lubbe, I., Papageorgiou, E., & van der Merwe, N. (2023). Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. South African Journal of Accounting Research, 37(1), 35–61. https://doi.org/10.1080/10291954.2022.2101328
Usdekti, S., Murbojono, R., & Suratno, S. (2024). PENGARUH PENGGUNAAN SOFTWARE MYOB SEBAGAI MEDIA PEMBELAJARAN DAN MINAT BELAJAR SISWA TERHADAP HASIL BELAJAR AKUNTANSI PERUSAHAAN JASA DI SMA. Tekno - Pedagogi : Jurnal Teknologi Pendidikan, 2(2). https://doi.org/10.22437/teknopedagogi.v2i2.2342
Published
2025-12-04
How to Cite
Ramadhani, M. W., Akib, A., Utami, S., Majiding, N. C., & Utami, D. (2025). Analisis Persepsi Mahasiswa terhadap Penggunaan Aplikasi Akuntansi dalam Mendukung Pembelajaran Keuangan. JAKUMA : Jurnal Akuntansi Dan Manajemen Keuangan, 6(2), 273-279. https://doi.org/10.31967/jakuma.v6i2.1606
Section
Articles
Copyright (c) 2025 Magfirah Wahyu Ramadhani, S.Pd., M.Si
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
