This study sought to evaluate the effects of knowledge of accounting and perceived of usefulness on the use of Android Based Accounting Applications. The location of this research in Denpasar City. This study takes a quantitative technique combining primary data using questionnaire. The sampling procedure uses the slovin formula such that 100 respondents were acquired. To meet the aims of this study, respondents are particular to SMEs in Denpasar City who utilize an android-based accounting program. Data were examined using multiple linear regression. The results showed that understanding of accounting and perceived usefulness has a substantial effect on the use of android- based accounting applications for SMEs in Denpasar City.

Accounting is one of the study programs that are in great demand by students in universities, especially the Faculty of Economics, this can be seen from the number of students who choose accounting study programs at both State Universities and Private Universities. The level of interest of accounting students in the accounting master's study program is determined by motivation and educational costs. Respondents in this study were final year students from 5 economic faculties in 5 universities in the Denpasar area. This research is an empirical research with a sampling technique using the Slovin formula. How the data aggregation in this research is by. Based on the results of the study, it shows that the variables of social motivation, career motivation, economic motivation, and education costs have a positive effect on student interest in joining the accounting master's program.).