Covid-19 pandemic has a broad impact on the habits of the community, especially for students and housewives in fulfilling their needs. Government recommendations to comply with health protocols with social restrictions cause them to prefer shopping online. Some factors that are thought to influence online shopping decisions are financial literacy, financial technology, and digital promotion. This study aims to examine the effect of financial literacy, financial technology, and digital promotion on online purchasing decisions in the co-19 era pandemic. This type of research is quantitative research. The research population is the online shopping user community in Surabaya, aged between 20-40 years. The research sample in this study were 110 people consisting of students and housewives. Data collection techniques in the form of questionnaires and tests. Data analysis techniques using multiple regression. The results showed that financial literacy has a partial effect on online purchasing decisions as evidenced by a sign value of 0.001 <0.05, financial technology has a partial effect on online purchase decisions as evidenced by a sign value of 0.013 <0.05, digital promotions have a partial effect on online purchases as evidenced by the sign value. 0.00 <0.05. Simultaneously, financial literacy, financial technology, and digital promotion influence online purchasing decisions as evidenced by a sign value of 0.00 <0.05.
The Covid-19 pandemic has an impact on all fields, especially education, which requires learning to be done online. Therefore the use of online learning media and learning behavior is important to study to determine the effect on learning outcomes in the form of understanding. The purpose of this study was to determine the effect of the use of online learning media and the learning behavior students on the level of accounting understanding in the Accounting Introduction course. The sample in this study was 63 undergraduate students of Accounting Education class 2020. The data collection technique used was a questionnaire, while data analysis using multiple regression. The results: (1). The use of online learning media has an effect on the level of accounting understanding with the t-count> t-table, namely 3,345>1,67022, (2). Learning behavior affects the level of accounting understanding as evidenced by t-count> t-table, namely 2,995>1,67022 and (3). The use of online learning media and student accounting learning behavior simultaneously affects the level of accounting understanding as evidenced by the value of F-count>F-table, namely 23,179>3,15. The conclusion of this study is the use of online learning media and student learning behavior affects the level of accounting understanding.
Pandemi covid-19 yang terjadi saat ini sangat mempengaruhi sistem pendidikan yang ada di Indonesia. Kegiatan belajar mengajar belum dapat dilaksanakan secara maksimal karena pembelajaran tidak dilakukan dengan cara tatap muka secara langsung menyebabkan menurunnya pengawasan guru terhadap kegiatan pembelajaran khususnya pembelajaran yang bersifat praktek sehingga strategi khusus perlu dikembangkan agar materi tetap dapat disampaikan dan mudah dipahami. Tujuan penelitian ini adalah untuk menganalisis pengaruh penggunaan e-learning, intensitas latihan soal, dan motivasi belajar terhadap hasil belajar praktikum akuntansi keuangan pada siswa kelas XI AKL SMK Negeri 1 Surabaya. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik analisis data yang digunakan adalah uji regresi linier berganda dengan bantuan program aplikasi SPSS ver. 25 for window. Populasi yang digunakan dalam penelitian ini sebanyak 114 siswa kelas XI AKL SMK Negeri 1 Surabaya dengan teknik pengambilan sampel menggunakan teknik sampel jenuh yaitu dengan menjadikan seluruh populasi sebagai sampel. Pengumpulan data dalam penelitian ini menggunakan angket dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penggunaan e-learning, intensitas latihan soal, dan motivasi belajar secara simultan berpengaruh signifikan terhadap hasil belajar praktikum akuntansi keuangan siswa. Penggunaan e-learning dan motivasi belajar secara parsial berpengaruh signifikan terhadap hasil belajar praktikum akuntansi keuangan siswa. Sedangkan intensitas soal latihan secara parsial tidak berpengaruh signifikan terhadap hasil belajar praktikum akuntansi keuangan siswa.
This study aims to produce ICT-based learning media for Vocational High Schools (VHS) in the form of ICT-based accounting multimedia application, named “Multimedia Akuntansi” (MAKSI) on bank reconciliation material. The development of learning media is done because of the limited number of innovative learning media available for VHS students, especially in the accounting field. The condition is influential on the students' low level of understanding. This research was research and development using the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. The use of the ADDIE model is because the model is flexible, so it can be used for learning instrument development. At each phase of development, evaluation and revision were conducted so that the resulting product became a valid and reliable product. This development resulted in MAKSI proven to be suitable for use in accounting learning. The feasibility of MAKSI was evaluated from the average score of product feasibility validation from the material expert by 87%, from the media expert of 96%, and the result of the students' evaluation by 88.7%. MAKSI can help the learning process more enjoyable so that the media is interesting and proven to improve students' understanding significantly. MAKSI can be a complement, alternative, and variation of learning media in VHS. This product can be operated via laptops/computers as well as smartphones through free downloads in Play Store. The utilization of MAKSI is in accordance with the curriculum demand on the utilization of ICT in the learning process to support independent and student-centered learning.
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