Vol.11, No.4, November 2022.                                                                                                                                                                              ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

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


Ayatulloh Michael Musyaffi, Budi Septiawan, Sandy Arief, Osly Usman, Aji Ahmadi Sasmi, Gentiga Muhammad Zairin


© 2022 Ayatulloh Michael Musyaffi, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 11, Issue 4, Pages 1577-1588, ISSN 2217-8309, DOI: 10.18421/TEM114-19, November 2022.


Received: 05 August 2022.

Revised:   24 September 2022.
Accepted:  27 September 2022.
Published: 25 November 2022.




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.


Keywords – – cloud accounting, performance impact in learning, student satisfaction, technology adoption.



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