<![CDATA[AbstractThe purpose of this study was to determine the perceptions of the UPI Accounting Education Study Program students regarding the effectiveness of using online learning media during the COVID-19 period. The model used to explain the acceptance of the use of online learning media is the Technology Acceptance Model (TAM) with 4 main constructs. This type of research is a quantitative descriptive study. The research subjects were students of the UPI Accounting Education Study Program in the batch 2016-2019. The sample in this study amounted to 336 students of the UPI Accounting Education Study Program in the batch 2016-2019 who were randomly selected. Data collection was carried out by distributing closed questionnaires online via google form. The data obtained were analyzed by using the Partial Least Square (PLS) method using the SmartPLS software. The results of this study found that the easier the online learning media to understand and the higher the student's desire to use online learning media, the higher the effectiveness of learning.]]>
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