Social Interaction of Student Online Community in the Utilization of Financial Accounting Materials via Youtube

This research explores more deeply the social interactions that occur by the online community of students in the use of financial accounting materials through YouTube. By using a qualitative approach and through netnography analysis, it allows researchers to examine the understanding of the content of online community interactions. The results of this study reveal that there are many social values from the interaction that occurs in the YouTube comment column, ranging from a form of appreciation as a positive response, sharing information and solutions, a sense of empathy and concern for questions, observant of learning information to intelligence in understanding the material. The main findings in this study conclude that YouTube is considered effective and efficient as a learning medium other than outside the classroom, in addition to easy access, the delivery of material in the form of watching can be repeated according to the ability of students to understand the material provided. This research is expected to be a consideration to support the latest in the learning process of Financial Accounting outside the classroom.