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.