Improving accounting knowledge of computerized accounting students through online learning: Perspective from the perception of students of Stmik Mardira Indonesia, Bandung, Indonesia

This study identifies the main issue faced by students in mastering accounting knowledge in the digital age, particularly among students ‎enrolled in accounting information systems. The research aims to explore how both student and instructor perceptions of online learning can ‎significantly influence the effectiveness of accounting education. We employed a survey approach involving 258 students and analyzed the ‎data using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that positive perceptions among students ‎regarding online learning have a significSquares-Structuralant impact on their learning effectiveness. Additionally, the findings highlight that instructors' ‎perceptions of online learning also significantly affect the efficacy of the educational process. The novelty of this research lies in its in-depth ‎focus on the interaction between student and instructor perceptions and their influence on learning outcomes in the context of computerized ‎accounting. This study contributes valuable insights for developing better educational strategies and encourages educational institutions to ‎consider perception factors when designing effective and adaptive online learning programs. Improving accounting skills in a digital context ‎will help students better prepare for challenges in the workforce, support economic growth, and reduce inequality in the labor market‎.