The Use of Spreadsheet-Based Basic Accounting Practice Applications in Online Learning

Abstract

Learning media is one of the components in online learning as one type of distance learning. The research objectives are to describe the spreadsheet-based basic accounting practice applications with a perpetual method, to test student acceptance of the use of the spreadsheet-based basic accounting practice applications in online learning, and to evaluate the effectiveness of the use of the spreadsheet-based basic accounting practice applications in online learning. The model used is a descriptive study model. The quantitative data used in this study consisted of student acceptance of the use of spreadsheet-based basic accounting practice applications in online-learning, practice completion targets, and student learning results. Student acceptance of the use of applications in online learning is obtained by using an application acceptance questionnaire following the Technology Acceptance Model (TAM). The questionnaire uses 4 Likert scales, from 1 to 4 (strongly disagreestrongly agree). The questionnaire consists of 18 questions covering aspects of usefulness, ease of use, and attitudes towards using the application. The questionnaire was given to 85 students participating in the practice. The descriptive analysis technique used in this study was conducted by describing the percentage of student acceptance of the use of the spreadsheet-based application, the data for practice completion, and student learning results. The results of the study are spreadsheet-based basic accounting practice applications consist of initial setup facilities (users, company information, accounts, suppliers, customers, and inventory), journals, ledgers and subsidiary ledgers, worksheets, financial statements, and other reports. The use of spreadsheet-based basic accounting practice applications could be accepted or highly accepted by students who learn basics accounting practices in online learning. The spreadsheetbased basic accounting practice applications are used effectively in online learning.