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

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.

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