Digital Advanced Financial Accounting Learning Analysis

Advanced Financial Accounting learning is classified as a learning whose material is quite dense and complicated because there is a calculation of accounting financial data and requires a deeper understanding. Therefore, in learning Advanced Financial Accounting, it is not only necessary to have material delivered from within the classroom, but also to deepen the material from various other sources or applications supported by digital technology. This study aims to find out whether the use of digital technology in advanced financial accounting learning can increase the effectiveness of student learning. The method used in this study is a qualitative descriptive method with data collection techniques using questionnaires and interviews. The research involved 8th semester Open University students from UPBJJ-UT Semarang (Salut Cempaka Pati), Faculty of Economics, Accounting Study Program who took the Advanced Financial Accounting course with the name of Accounting 8 class as many as 29 students and 1 lecturer in the Advanced Financial Accounting course. The results of this study show that the use of digital technology can increase the effectiveness of student learning which can be seen from several aspects such as the frequent use of digital technology, the growth of learning motivation from students in learning Advanced Financial Accounting, the ease of using digital technology, and increasing student understanding in the development of Advanced Financial Accounting materials.