Heri Yanto, Universitas Negeri Semarang and Retnoningrum Hidayah, Universitas Negeri Semarang and Ain Hajawiyah, Universitas Negeri Semarang and Niswah Baroroh, Universitas Negeri Semarang and Agus Wibowo, Universitas Negeri Semarang Developing operational accounting competencies during the pandemic using emergency online learning. Developing operational accounting competencies during the pandemic using emergency online learning.

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Abstract

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students’ engagement with learning and impact their perceived competencies. Operational accounting compe- tencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students’ perceived OAC. A survey was used to collect data on the students’ engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning—online classroom engagement—only had a small impact on improving their perceived OAC. The improvement in the students’ perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment

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