Improving Accounting Skills Through Online Learning: The Role of Basic Accounting Websites
DOI:
https://doi.org/10.21009/jtp.v27i1.54258Keywords:
Website Learning Media, Bacsite, Accounting Skills, Digital LearningAbstract
In the era of digital transformation, future accountants are required to have skills with the demands of the industry. The gap between accounting graduates' competencies and industry demands is still a challenge, especially when it comes to financial report preparation skills. This research aims to determine the effectiveness of bacsite (Basic Accounting Website) as a learning medium in improving participants' accounting skills. This research used a pre-test and post-test-based experimental method in the control group and the experimental group, the results showed that participants who used bacsite experienced a 59% higher increase in accounting skills scores than the control group which only increased 54%. Standard deviation analysis showed that the value distribution of the experimental group was more even, signaling a more consistent understanding among participants. Statistical tests also confirmed a significant difference (p < 0.05) between the two groups, reinforcing evidence that bacsite was effective in supporting accounting learning. In addition to improving technical skills, bacsite also encourages self-regulated learning that is in line with the characteristics of today's digital generation. The number of participants who successfully completed the exam correctly increased by 41.7% compared to the previous class. Bacsite is not only a learning tool, but also an innovative solution in bridging the gap between academia and industry.
References
Al-Adwan, A. S., Yaseen, H., Alsoud, A., Abousweilem, F., & Al-Rahmi, W. M. (2022). Novel extension of the UTAUT model to understand continued usage intention of learning management systems: the role of learning tradition. Education and Information Technologies, 27(3), 3567–3593. https://doi.org/10.1007/s10639-021-10758-y
Al-Hattami, H. M. (2023). Understanding perceptions of academics toward technology acceptance in accounting education. Heliyon, 9(1), e13141. https://doi.org/10.1016/j.heliyon.2023.e13141
Andiola, L. M., Masters, E., & Norman, C. (2020). Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights. Journal of Accounting Education, 50, 100655. https://doi.org/10.1016/j.jaccedu.2020.100655
Atmojo, S. E., Muhtarom, T., & Lukitoaji, B. D. (2020). The level of self-regulated learning and self-awareness in science learning in the covid-19 pandemic era. Jurnal Pendidikan IPA Indonesia, 9(4), 512–520. https://doi.org/10.15294/jpii.v9i4.25544
Beaver, J. K., Hallar, B., Westmaas, L., & Englander, K. (2015). Blended learning: Lessons from best practice sites and the Philadelphia context. Perc, September, 1–38. http://www.researchforaction.org/wp-content/uploads/2015/11/RFA-PERC-Blended-Learning-Phase-II-Report-September-2015.pdf
Bhagaskara, A. E., Firdausi, A. K., & Syaifuddin, M. (2021). Penerapan Media Webquest Berbasis Google Sites dalam Pembelajaran Masa Pandemi Covid-19 di MI Bilingual Roudlotul Jannah Sidoarjo. Jurnal Bidang Pendidikan Dasar, 5(2), 104–119. https://doi.org/10.21067/jbpd.v5i2.5541
Bin Tajudin, A., Maulida, C., & Ria Dwi Vransiska. (2022). Self-regulated learning in online classes: A comparative study between Malaysian and Indonesian students. Journal of Educational Management and Instruction (JEMIN), 2(1), 1–11. https://doi.org/10.22515/jemin.v2i1.4965
Çakiroğlu, Ü., Kokoç, M., & Atabay, M. (2024). Online learners’ self-regulated learning skills regarding LMS interactions: a profiling study. Journal of Computing in Higher Education, 36(1), 220–241. https://doi.org/10.1007/s12528-024-09397-2
Chiriac, T. (2022). Design of a web-based learning model: Shifting the accent from knowledge transmission to knowledge construction. Central and Eastern European EDem and EGov Days, 335, 177–188. https://doi.org/10.24989/ocg.v335.14
Dangi, M. R. M., Saat, M. M., & Saad, S. (2023). Teaching and learning using 21st century educational technology in accounting education: Evidence and conceptualisation of usage behaviour. Australasian Journal of Educational Technology. https://doi.org/10.14742/ajet.6630
Ferdiansyah, F., & Irfan, D. (2021). Interactive Learning Media Based on Website in Vocational School. AL-ISHLAH: Jurnal Pendidikan, 13(1), 755–762. https://doi.org/10.35445/alishlah.v13i1.591
Haleem, A., Javaid, M., Qadri, M. A., & Suman, R. (2022). Understanding the role of digital technologies in education: A review. Sustainable Operations and Computers, 3(May), 275–285. https://doi.org/10.1016/j.susoc.2022.05.004
Hindaryatiningsih, N. (2023). Online Learning in University: Pros and Cons of Study. Journal of Innovation in Educational and Cultural Research, 4(1), 74–80. https://doi.org/10.46843/jiecr.v4i1.455
Khafit, A., Sulastri, & Puspaningtyas, M. (2021). Technology Acceptance Model (TAM): Measurement of E-Learning Used By Accounting Students of State University of Malang. Proceedings of the 7th Regional Accounting Conference (KRA 2020), 173(Kra 2020), 196–202. https://doi.org/10.2991/aebmr.k.210416.025
Laily, N., Sidharta, E. A., Herdiani, A., & Ardhani, L. (2021). Innovation of Digital Learning to Enhance the Accounting Student’s Performance. 161(Ciiber 2019), 63–66. https://doi.org/10.2991/aebmr.k.210121.010
Limpeleh, E. A. ., Sondakh, N., Manggopa, R. E., & Nangoy, S. J. (2019). ANALYSIS OF THE IMPACT OF COMPETENCE AND CONSIDERATIONS MARKET WORK TOWARD ACCOUNTANT CAREERS ON POLIMDO ACCOUNTING STUDENTS. Scientific Research Journal. https://doi.org/10.31364/scirj/v7.i10.2019.p1019707
Pilav-Velić, A., Aerne, M., Trkman, P., Wong, S. I., & Abaz, A. K. (2021). Digital or Innovative: Understanding “digital Literacy - Practice - Innovative Work Behavior” Chain. South East European Journal of Economics and Business, 16(1), 107–119. https://doi.org/10.2478/jeb-2021-0009
Prior, D. D., Mazanov, J., Meacheam, D., Heaslip, G., & Hanson, J. (2016). Attitude, digital literacy and self efficacy: Flow-on effects for online learning behavior. Internet and Higher Education, 29, 91–97. https://doi.org/10.1016/j.iheduc.2016.01.001
Prodanchuk, M., Dankevych, A., Aksonova, O., & Tomchuk, O. (2023). Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect. Economics. Ecology. Socium, 7(4), 27–39. https://doi.org/10.61954/2616-7107/2023.7.4-3
Rivers, D. J., Nakamura, M., & Vallance, M. (2022). Online Self-Regulated Learning and Achievement in the Era of Change. Journal of Educational Computing Research. https://doi.org/10.1177/07356331211025108
Russell, J. M., Baik, C., Ryan, A. T., & Molloy, E. (2022). Fostering self-regulated learning in higher education: Making self-regulation visible. Active Learning in Higher Education. https://doi.org/10.1177/1469787420982378
Saputra, R., Diandita, Y. N., & Zulfiati, H. M. (2023). Pengembangan Media Pembelajaran Berbasis Web Google Sites Pada Pembelajaran Ips Sekolah Dasar. Didaktik : Jurnal Ilmiah PGSD STKIP Subang, 9(2), 3327–3338. https://doi.org/10.36989/didaktik.v9i2.962
Suarta, I. M., Suwintana, I. K., Sudiadnyani, I. G. A. O., & Sintadevi, N. P. R. (2024). Employability and digital technology: what skills employers want from accounting workers? Accounting Education. https://doi.org/10.1080/09639284.2023.2196665
Susilowati, K. D. S., Eltivia, N., & Rahmawati, F. (2023). Creating a Desktop-Based Learning Resource with an Educational Game Application for the Introduction to Accounting Course. International Journal of Information and Education Technology, 13(8), 1208–1213. https://doi.org/10.18178/ijiet.2023.13.8.1922
Tettamanzi, P., Minutiello, V., & Murgolo, M. (2023). Accounting education and digitalization: A new perspective after the pandemic. International Journal of Management Education, 21(3), 100847. https://doi.org/10.1016/j.ijme.2023.100847
Widy Triani, & Vivi Pratiwi. (2023). PENGEMBANGAN MULTIMEDIA INTERAKTIF DIAKSY (DIGITAL AKUNTANSI SYARIAH) BERBASIS GOOGLE SITES PADA MATA PELAJARAN AKUNTANSI PERBANKAN SYARIAH. Jurnal Pendidikan Dan Kebudayaan (JURDIKBUD). https://doi.org/10.55606/jurdikbud.v3i2.1916
Wijayani, D. I. L., & Saripujiana, D. (2020). Survei Minat Studi Jurusan Akuntansi dan Kebutuhan Tenaga Kerja Akuntansi di Kalimantan Timur. Jurnal Bisnis Dan Kewirausahaan, 16(3), 189–200. https://doi.org/10.31940/jbk.v16i3.2056
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Liana Fahrunisa, Gunahardi, Sri Sumaryati

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Teknologi Pendidikan is an Open Access Journal. The authors who publish the manuscript in Jurnal Teknologi Pendidikan agree to the following terms.
Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.




