What Drives Students to Feel the Impact of Online Learning in Using a Cloud Accounting Integrated System?

Abstract

cloud accounting is an accounting information system based on cloud technology that can make transactions online. This study focused on determining the elements that influence the acceptance of cloud accounting in education. These research targets are students who use cloud accounting in their learning classes. By using the census method, a total of 240 students were used as respondents to answer questionnaires after completing learning through cloud accounting. Then, the data were analysed using a partial least squares approach. The results show that Cloud accounting quality (CAQ), Instructor characteristics (IC), confirmation (CN), and Perceived ease of use (PEOU) influence perceived usefulness (PU). Additionally, PU and PEOU improve Intention to use (INCA) and Satisfaction (SS). The findings of this research provide input to lecturers to improve teaching methods and instructions in using learning media through technology so that students understand the learning is carried out.

New Challenges of Learning Accounting With Artificial Intelligence: The Role of Innovation and Trust in Technology

“…Students tend to prioritize the use of AI in learning. This research's findings are similar to those of other researchers, revealing a relationship between convenience and usefulness (Sulaiman et al, 2023;Thi et al, 2023) and usefulness with technology adoption, especially in learning (Efiloğlu Kurt, 2022;Musyaffi, Septiawan, et al, 2022;Sinha & Bag, 2023;Sulaiman et al, 2023;Wang et al, 2022).…”

“…PUAI is defined as the level of student confidence in using AI, which can assist students in improving the learning process to be more effective and efficient. As technology function increases, students are more satisfied using it in every lesson (Duggal, 2022;Musyaffi, Septiawan, et al, 2022). This opinion has been supported by previous literature, which confirms that PUAI can increase user satisfaction and help the learning process (Jain et al, 2022).…”

“…That is, when students have felt satisfaction when using online learning with AI, students will likely continue to use AI in online learning. Previous research also ascertains a strong relationship between satisfaction and intention (Kaur et al, 2022;Musyaffi, Septiawan, et al, 2022;Rejman Petrović et al, 2022). The 13th hypothesis in this study is as follows:…”

“…The system's quality can be shown from the functionality of the system according to user needs and has minimal risk (DeLone & McLean, 2003). Previous literature has shown that the high quality of technology students use increases the perception that instructional media benefits learning (Musyaffi, Septiawan, et al, 2022;Sulaiman et al, 2023). System quality is also critical in increasing usefulness (Alkhawaja et al, 2022;Mahmoodi et al, 2017) and student satisfaction (Al-Fraihat et al, 2020).…”

“…Even after COVID-19, online learning methods are still used because they can be flexibly organized for the learning process. Online learning can enable students and lecturers to carry out learning activities anywhere and anytime, making it easier for both parties (Musyaffi, Septiawan et al, 2022). Combining technology with online learning impacts educational goals in higher education, such as reducing costs, increasing student learning, and effective management (Alkhawaja et al, 2022;Hadullo et al, 2017).…”