Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Faktor-faktor penentu kepuasan pengguna learning management system di program studi akuntansi Universitas Widyatama

Mirna Dianita (Universitas Widyatama)
Irene Sukma Lestari Barus (Universitas Widyatama)
Rachmat Hidayat (Universitas Widyatama)
Rima Rachmawati (Universitas Widyatama)
Andry Arifian Rachman (Universitas Widyatama)

Article Info

Publish Date
25 Sep 2022


This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.

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Journal Info





Economics, Econometrics & Finance


The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...