JIA (Jurnal Ilmiah Akuntansi)
Vol 6, No 1: Juni 2021

New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding

Junjunan, Mochammad Ilyas (Unknown)
Nawangsari, Ajeng Tita (Unknown)
Hanun, Nur Ravita (Unknown)

Article Info

Publish Date
25 Jun 2021

Abstract

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.

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Journal Info
JIA (Jurnal Ilmiah Akuntansi)
Website

Abbrev

JIA

Publisher

Universitas Pendidikan Ganesha

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...