EFEKTIFITAS PEMBELAJARAN DARING DALAM PENINGKATAN PEMAHAMAN MATERI MAHASISWA EKONOMI PROGRAM STUDI KHUSUS AKUNTANSI STIE NUSA MEGARKENCANA YOGYAKARTA
Abstract
The 2019 corona virus disease pandemic (Covid-19) is a challenge for universities to find ef ective
solutions so as not to have a negative ef ect on student learning outcomes. The form of lectures that
can be used as a solution during the Covid-19 pandemic is online learning both virtual and learning
management system (LMS). This online learning requires students to be more independent in
understanding the material provided by the lecturer. This will be an obstacle for courses that are not
only understanding theory but require a logical understanding in solving each case, one of which is
the Accounting course. In addition to theory, accounting study program requires practice and
computational logic. Therefore, researchers want to conduct research to find out how the application
of online learning is, the level of student understanding of the material provided and the ef ectiveness
of student online learning in the special STIE Nusa Megarkencana accounting study program which is
the impact of the Covid-19 pandemic with the online learning process. The data of this research were taken from students of the special accounting study program STIE Nusa
Megarkencana in 2019 - 2020 as the object of research. In collecting data, researchers used a
questionnaire using Google From and other documents, books and articles. In this regard, the
research used is quantitative research because it uses two variables, for data analysis using Product
Moment correlation. Based on the results of the study using the percentage formula and "r" Product Moment, it can be
concluded that: (1) the ef ectiveness of online learning and the level of understanding of the material. Students of the STIE Nusa Megarkencana accounting study program are categorized suf iciently with
intervals of 29.54 and 24.31. (2) The ef ectiveness of online learning in increasing the understanding
of student material in the special accounting study program STIE Nusa Megarkencana is stated to
have a positive relationship. With rxy = 0.57 and r table = 0.263, which means rxy> from r table so
that Ho is rejected and Ha is accepted.
Keywords : Online Learning and Comprehensio
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DOI: http://dx.doi.org/10.59112/ekowir.v16i02.183
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