Perilaku Belajar, Minat Belajar dan Tingkat Pemahaman Akuntansi dengan Pembelajaran Daring sebagai Variabel Mediasi
Abstract
This study aims to determine the effect of learning behavior and interest in learning on the level of understanding of accounting and the role of online learning in mediating the influence of learning behavior and interest in learning on the level of accounting comprehension. This research was conducted at the Faculty of Economics and Business, Udayana University. The sampling technique used was purposive sampling method, the number of samples obtained was 90 samples. The analysis technique used is path analysis. Based on the results of the analysis, it was found that learning behavior had no significant effect on the level of accounting understanding of students. Interest in learning and online learning has a significant effect on the level of accounting understanding. Online learning is significantly able to mediate the effect of learning behavior and interest in learning on the level of accounting understanding of students.
Keywords: Learning Behavior; Learning Interest; Online Learning; Accounting Understanding.
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References
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Zulhawati, & Ariani, M. (2017). Effect of learning behavior, emotional intelligence and thinking ability towards accounting understanding level. International Journal of Bio-Science and Bio-Technology, 8(5), 289–300. https://doi.org/10.14257/ijbsbt.2016.8.5.26
Agung Kresnandra, A. A. N. (2019). Pengaruh Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi dengan Kecerdasan Emosional sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 28(3), 2065–2075. https://doi.org/10.24843/eja.2019.v28.i03.p27
Ahmed, R. (2018). Effects of online education on encoding and decoding process of students and teachers. Education Resources Information Center, 7.
Ajzen, I. (1991). The Theory of Planned Behavior Organizational Behavior and Human Decision Processes. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Ajzen, I. (2001). Nature and Operation of Attitudes. Annual Review of Psychology, 52(1), 27–58.
Alessandro, B. (2018). Digital skills and competence, and digital and online learning. European Training Foundation., 72. https://www.etf.europa.eu/sites/default/files/2018-10/DSC and DOL_0.pdf
Alifah, S., Narsih, D., & Widiyarto, S. (2019). Pengaruh Metode Partisipatori Dan Minat Belajar Terhadap Kemampuan Berwirausaha Siswa Smk. Jurnal Pendidikan, 10(1), 66–81.
Almeida, F., & Simoes, J. (2019). The role of serious games, gamification and industry 4.0 tools in the education 4.0 paradigm. Contemporary Educational Technology, 10(2), 120–136. https://doi.org/10.30935/cet.554469
Baldwin, S., Ching, Y. H., & Hsu, Y. C. (2017). Online Course Design in Higher Education: A Review of National and Statewide Evaluation Instruments. TechTrends, 62(1), 46–57. https://doi.org/10.1007/s11528-017-0215-z
Bensalem, E. (2018). The Impact of WhatsApp on EFL students’ Vocabulary Learning. Arab World English Journal, 9(1), 23–38. https://doi.org/10.24093/awej/vol9no1.2
Fadhilatunisa, D., Fakhri, M. M., & Rosidah. (2020). Pengaruh Blended Learning Terhadap Aktivitas Belajar Dan Hasil Belajar Mahasiswa Akuntansi. Jurnal Pendidikan Akuntansi Indonesia, 18(1), 93–106.
Gikas, J., & Grant, M. M. (2013). Mobile computing devices in higher education: Student perspectives on learning with cellphones, smartphones & social media. Internet and Higher Education, 19, 18–26. https://doi.org/10.1016/j.iheduc.2013.06.002
Hermawan, R., & Rochmawati. (2019). Pengaruh Kecerdasan Emosional, Minat Belajar, dan Hasil Belajar Pengantar Akuntansi Terhadap Tingkat Pemahaman Akuntansi Mahasiswa S1 Prodi Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Jurnal Pendidikan Akuntansi, 07(1), 109–113. https://doi.org/10.1017/CBO9781107415324.004
Huda, M., Maseleno, A., Teh, K. S. M., Don, A. G., Basiron, B., Jasmi, K. A., Mustari, M. I., Nasir, B. M., & Ahmad, R. (2018). Understanding Modern Learning Environment (MLE) in big data era. International Journal of Emerging Technologies in Learning, 13(5), 71–85. https://doi.org/10.3991/ijet.v13i05.8042
King, C. S. T., Ryan, C. J., King, C. S. T., Keeth, S., & Ryan, C. J. (2018). Collaborative Curriculum Design and Assessment: Piloting a Hybrid First-Year Writing Course. Journal of Interactive Online Learning, 16(1), 41–62.
Kuo, Y. C., Walker, A. E., Schroder, K. E. E., & Belland, B. R. (2014). Interaction, Internet self-efficacy, and self-regulated learning as predictors of student satisfaction in online education courses. Internet and Higher Education, 20, 35–50. https://doi.org/10.1016/j.iheduc.2013.10.001
Milman, N. B. (2015). Distance Education. In International Encyclopedia of the Social & Behavioral Sciences: Second Edition (Second Edi, Vol. 6). Elsevier. https://doi.org/10.1016/B978-0-08-097086-8.92001-4
Mulyana, Y., & Kurniawan, A. (2019). Accounting Student Leadership Behavior: a Dilemma for Higher Education. JASS (Journal of Accounting for Sustainable Society), 1(02), 112–125. https://doi.org/10.35310/jass.v1i02.246
Mustofa, M. I., Chodzirin, M., Sayekti, L., & Fauzan, R. (2019). Formulasi Model Perkuliahan Daring Sebagai Upaya Menekan Disparitas Kualitas Perguruan Tinggi. Walisongo Journal of Information Technology, 1(2), 151–160. https://doi.org/10.21580/wjit.2019.1.2.4067
Narindra, A. A. N. M., & Budiasih, I. G. A. N. (2018). Pengaruh Perilaku Belajar Pada Tingkat Pemahaman Akuntansi Dengan Minat Belajar Dan Kepercayaan Diri Sebagai Pemediasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(3), 903–930.
Palvia, S., Aeron, P., Gupta, P., Mahapatra, D., Parida, R., Rosner, R., & Sindhi, S. (2018). Online Education: Worldwide Status, Challenges, Trends, and Implications. Journal of Global Information Technology Management, 21(4), 233–241. https://doi.org/10.1080/1097198X.2018.1542262
Panigrahi, R., Srivastava, P. R., & Sharma, D. (2018). Online learning: Adoption, continuance, and learning outcome—A review of literature. International Journal of Information Management, 43(May), 1–14. https://doi.org/10.1016/j.ijinfomgt.2018.05.005
Parauba, I. (2014). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Pemahaman Akuntansi Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Sam Ratulangi
Manado. Jurnal Riset Akuntansi, 9(2), 53–67. https://doi.org/10.32400/gc.9.2.5059.2014
Rokhana, L. A., & Sutrisno, S. (2016). Pengaruh Kecerdasan Emosional, Perilaku Belajar Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi. Media Ekonomi Dan Manajemen, 31(1), 26–38.
Shyr, W. J., & Chen, C. H. (2018). Designing a technology-enhanced flipped learning system to facilitate students’ self-regulation and performance. Journal of Computer Assisted Learning, 34(1), 53–62. https://doi.org/10.1111/jcal.12213
Zaelani, R., & Margunani. (2016). Peran Minat Belajar Sebagai Intervening Dalam Pengaruh Lingkungan Keluarga Dan Pemanfaatan Perpustakaan Sekolah Terhadap Prestasi Belajar Akuntansi. Economic Education Analysis Journal, 5(2), 532–545.
Zulhawati, & Ariani, M. (2017). Effect of learning behavior, emotional intelligence and thinking ability towards accounting understanding level. International Journal of Bio-Science and Bio-Technology, 8(5), 289–300. https://doi.org/10.14257/ijbsbt.2016.8.5.26
Published
2021-10-27
How to Cite
WALOKA, Made Swari Praba; JULIARSA, Gede.
Perilaku Belajar, Minat Belajar dan Tingkat Pemahaman Akuntansi dengan Pembelajaran Daring sebagai Variabel Mediasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2542-2555, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69906>. Date accessed: 05 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p11.
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