The Effect of Online Learning on Student’s Academic Achievement for Accounting Subject

Abstract

Teaching and learning activities (TLA) for accounting courses were originally held offline, guided and accompanied by lecturers. Online TLA which suddenly had to be held due to the Covid-19 pandemic did leave doubts and questions regarding the achievement of student competencies. If theoretical lectures are considered 100% optimal, then this is not the case for practical activities. This activity is considered not optimal in its implementation online, although maximum efforts in providing practical materials in the form of modules and guides via video, coupled with meetings via zoom or other online meeting media have been taken as a form of learning method that is similar as possible to offline learning. This study aims to see if there is any effect of online learning method (synchronous and asynchronous) on student’s competency in accounting.  The experimental results show that there is a difference between the students' pretest and posttest scores. It means that both synchronous and asynchronous learning methods have an impact on students’ competencies. Furthermore, the experimental results prove that there are differences in competencies between students who receive asynchronous and synchronous learning. Better performance were obtained by synchronous one.