Budiningsih, Benedicta (2022) TANGGAPAN MAHASISWA TERHADAP PEMBELAJARAN DARING PADA MATA KULIAH AKUNTANSI DI ERA PANDEMI COVID 19 STUDI KASUS ASMI SANTA MARIA YOGYAKARTA. ANALISIS, 21 (2). pp. 85-103. ISSN 1978-9750

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Abstract

The COVID-19 pandemic in the world during 2020-2021 forced the teaching and learning activities in higher education to be held online. It turned out that during online learning the students faced difficulties, especially in Accounting courses, most of which was the practice of counting. For this reason, students need to quickly adapt to this new habit. How are students' perceptions or responses to online learning in Accounting courses in the era of the COVID-19 pandemic? That is why this research was conducted. The method chosen is descriptive qualitative which focuses on three aspects, namely teaching materials, teaching methodology, and soft skills. The population of this study was students of ASMI Santa Maria Office Management and Administration Study Program, Yogyakarta. The sample taken was 112 respondents, using the purposive sampling technique. Data analysis in measuring student perceptions in this study used the category of score interpretation. The results showed that the average percentage of teaching material aspects was in a low category, which was 47.33%. The average percentage of teaching methodological aspects is in a low category, which is 46.25%. The average percentage of the soft skill aspect is also in the low category, which is 46.2%. Thus, it can be concluded that face-to-face learning is very necessary for accounting courses that require direct assistance and explanation of the material from the lecturer.

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