TEACHERS’ AND STUDENTS’ PERCEPTIONS OF THE INTERNET USAGE AS ACCOUNTING LEARNING RESOURCES IN VOCATIONAL HIGH SCHOOLS IN SLEMAN

Abstract

Abstract :This research was conducted to determine the Perceptions of Teachers and Students, whether they accept that the Internet can be used as a Learning Resource for Accounting by Students, or whether they have different perceptions about internet use. In addition, this study aims to determine the perceptions of teachers and students, whether the use of the Internet as a learning resource for accounting provides benefits, convenience and effectiveness, as well as what steps teachers and students will take or have taken based on their perceptions.  This study used qualitative descriptive methods and data collection using interview techniques to class XI students and accounting teachers at SMKN 1 Godean, SMKN 1 Depok and SMKN 1 Tempel. Determination of the sample in this study selected by purposive sampling. Process and analysis data in this study includes several steps, first is collecting data, then when data has been collected its is continued with data analysis in the form of data reduction, display data and conclusion or verification.  The results of the study indicate that teachers and students accept the use of the Internet as a source of learning accounting not as primary but as a additional  only. This is due to the many benefits and conveniences obtained, as well as the behavior of students who support using the Internet as a learning resource. Teachers and Students consider that the internet really needs to be used continuously to explore the world of knowledge, and consider it important to learn, need to be understood and necessary to be able to master it. Although the acceptance of the use of the Internet as a Student Accounting Learning Resource can be seen and measured from a combination of Technology Acceptance Model and Theory of Planned Behavior (C-TAM-TPB) with five indicators, namely, Perceived of Usefulness, Perceived Ease of Use, Attitude Towards Behavior, Perceived Behavior. Control and Behavioral Intention to Use

Keyword: Perception, Accounting Learning Resources, Internet, Technology Acceptance Model, Theory of Planned Behavior.