Authors : Muhammad Azis; Fajriani Azis; Wahyudi Putera; Muhammad Rakib; H.A. Baharuddin

Volume/Issue : Volume 8 - 2023, Issue 3 - March

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://bit.ly/3lwN9sR

DOI : https://doi.org/10.5281/zenodo.7749655

Abstract : - This study aims to explain and analyze the effect of digital transformation on accounting learning through optimizing learning to bridge the gap. The population in this study were teachers, lecturers, students and students totaling 40,515 in South Sulawesi Province. The sample used in this study was 150 respondents, using probability sampling or sample random sampling technique, namely sampling from the existing population randomly using the Slovin formula. The analysis technique used for hypothesis testing is path analysis using the help of the Program SPSS For Windows. The results showed that digital transformation indirectly (indirect effect) had a significant effect on optimizing learning. Furthermore, digital transformation directly (direct effect) has a significant effect on accounting learning. As well as learning optimization both directly and indirectly (direct and indirect effect) has a significant effect on accounting learning.

Keywords : Digital Transformation, Learning Optimization and Accounting Learning.