STRATEGIES FOR STRENGTHENING ACCOUNTING DIGITAL LEARNING IN VOCATIONAL HIGH SCHOOL IN NORTH SUMATRA PROVINCE OK Sofyan Hidayat (a), Azizul Kholis (a*), La Hanu (a), Choms Gary G. T. Sibarani (a)
a) Faculty of Economic, Universitas Negeri Medan
Jalan Willem Iskandar Ps V, Medan Estate, Percut Sei Tuan, Kabupaten Deli Serdang, Provinsi Sumatera Utara, Indonesia
*azizulkholis[at]unimed.ac.id
Abstract
This study aims to determine the application of digital learning in vocational high schools so as to obtain an appropriate model for optimizing digital learning at the vocational level, especially in the field of accounting. The research was carried out in public and private vocational schools in North Sumatra. a sample of 102 teachers, 300 students and 15 principals spread over 10 districts/cities. The analytical technique used is SEM to examine all variables that affect the strengthening of digital accounting learning. The results of the study indicate that the role of teachers, student support, and principal support affect various factors for strengthening accounting digital learning. The limitation of this study is that it only tests accounting subjects so that it has limited generalizations. recommendations for further research to expand subjects and increase the number of research samples. the contribution of this research is on strengthening and digital learning and increasing digital literacy at the vocational high school level
Keywords: Fakulty of Economic, Universitas Negeri Medan
