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CHALLENGES, PRIORITIES, AND POSITIVE VALUE OF ONLINE LEARNING IN NEW NORMAL ERA THROUGH THE LENS OF ACCOUNTING STUDENTS

Muhammad Iqbal Arrosyid, Siti Arofa, Della Kurnia Winanda, Oktaviani Ari Wardhaningrum

Last modified: 2020-12-17

Abstract


The COVID-19 pandemic is becoming the greatest challenge in education. Online learning is a proposed solution for academic learning in universities all over the world. The higher education must adapt its learning process, nevertheless for accounting subject. This research aims to discover the challenges, priorities, and positive values of online learning through the lens of accounting students in East Java Region. As East Java Region has emerged as the new epicenter of the outbreak in the country, priorities in education is questioned. Designing online learning in pandemic should include behaviorism, cognitivism, and constructivism approach. This research is conducted on qualitative approach with interpretive paradigm. Using purposive and snowball sampling, participants of this research consisted students from 31 universities in East Java Region. The result of this study indicates that accounting students have difficulty to understand the lesson through online learning. Unstable internet connection and limited internet quota are the other problems that they must face to attend lectures. They suggest the assessment method must include creative thinking and problem solving, not only answering questions in the text-book. As East Java has become the province second hardest-hit by COVID-19, the priorities of online learning in accounting subject must be concerned on how to apply their accounting knowledge for better society. With accounting knowledge that they received in formal education; they are expected to be able come up with applicable solution to help affected residents. The online learning should consist of synchronous learning media (interactive learning video, i.e. zoom meeting) and asynchronous learning media that accessible at any time (forum, learning modules, assignment) to ensure the continuity of the online learning itself. The availability of technological infrastructure and ensure well-being teachers are the factors that need to be considered. The positive values of online learning are students pay more attention on their health, eager to study independently, have more spare time, and become more tech-savvy.


Keywords


Challenges, COVID-19, Education Priorities, Online Learning

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