Martinus Robert Hutauruk


Abstrak – Implementasi TAM pada Mahasiswa Jurusan Akuntansi: Sebuah Kebaruan

Tujuan Utama – Riset ini mengkaji teori Technology Acceptance Model (TAM) dengan sistem belajar daring bagi mahasiswa jurusan akuntansi perguruan tinggi swasta.

Metode – Metode penelitian ini adalah uji-t. Populasi adalah mahasiswa bidang akuntansi perguruan tinggi swasta yang menerapkan sistem belajar daring.

Temuan Utama – Teori TAM pada sistem belajar daring berdampak kuat terhadap pencapaian belajar mahasiswa akuntansi. Ada pergeseran persepsi dari konsep belajar manual ke model daring. Walaupun demikian, efek ini terjadi secara tidak langsung.

Implikasi Teori dan Kebijakan – Teori TAM dapat menjadi solusi dari permasalahan peralihan sistem belajar dari konvensional ke daring. Meskipun demikian, fasilitas belajar perlu mendapatkan perhatian yang serius dalam sistem belajar daring.

Kebaruan Penelitian – Penelitian ini menawarkan pendekatan TAM enthusiastic untuk menentukan keberhasilan mahasiswa akuntansi.

Abstract – The Implementation of TAM in Accounting Students: A New Evidence

Main Purpose  – This research examines the Technology Acceptance Model (TAM) theory with an online learning system for students majoring in accounting at private tertiary institutions.

Method - The method of this research is a t-test. The population is private accounting students who apply for an online learning system.

Main Findings – TAM theory on online learning systems strongly impacts accounting students' learning achievement. There is a shift in perception from manual learning concepts to online models. However, this effect occurs indirectly.

Theory and Practical Implications – TAM theory can solve the problem of switching learning systems from conventional to online. Even so, learning facilities need serious attention in the online learning system.

Novelty – This research offers an enthusiastic TAM approach to determine the success of accounting students.


accounting; online learning; student; tam

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