LAUSR

The purpose of this study was to explain the level of accounting understanding in the learning process based on the technology. Population, there were 453 accounting students. The results: the level of understanding for assets was 85.5% and equity 86.8%, which is very understandable. For liabilities, it was only 66.1%, less understanding. Through statistical testing, the accounting learning system using Google Classroom provides a level of understanding of 0.437, using Zoom is 1.334, and the use of WhatsApp is −0.158, which has a negative effect. Zoom is superior because lecturers and students can interact as they would in an offline classroom setting. This research can be generalized to different courses. [ FROM AUTHOR] Copyright of Journal of Education for Business is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)