ACCOUNTING STUDENTS' INTEREST IN USING ACCOUNTING SOFTWARE IN THE LEARNING PROCESS (STUDY ON ACCOUNTING DEPARTMENT STUDENTS OF KUPANG STATE POLYTECHNIC)

Abstract

Accounting transformation in the digital era is required to utilize technology in accounting processes such as bookkeeping, data entry and closing. Data management in the accounting process is a complex and monotonous management of large amounts of power, so an automation process is needed. Accounting today requires real time information and integrated reports. Therefore, the existence of accounting software will help in the accounting process. Facing these developments in the 4.0 era, education managers must improve and prepare competent graduates such as resources who are able to work using technology. One of the efforts made is to use accounting computer courses in every lecture process. So this research will assess the factors that influence accounting students' interest in using accounting software in the learning process. The variables used are computer disquiet, computer attitude and computer self-efficacy. The research sample was students who had taken computer accounting courses and to collect data, researchers used a questionnaire. The results of the research show that computer disquiet and computer self-efficacy influence students' interest in using accounting software, while computer attitude does not influence students' interest in using accounting software..