Strategy for Strengthening Accounting Digital Learning at Vocational High School in North Sumatra Province

Abstract

This study aims to determine the application of accounting digital learning at vocational high schools to obtain an appropriate model for optimizing digital learning at the vocational level, especially in the field of accounting. The research was carried out in public and private vocational schools in North Sumatra. Samples of 102 teachers, 300 students, and 15 principles spread over 10 districts/cities. The analytical technique used is Structure Equation Model to examine all variables that affect the strengthening of digital accounting learning. The results of the study indicate that the role of teachers, student support, and principal support affect various factors for strengthening accounting digital learning. The limitation of this study is that it only tests accounting subjects so that limited generalizations. Recommendations for further research to expand subjects and increase the number of research samples. The contribution of this research is on strengthening digital learning and increasing digital literacy at the vocational high school level.