THE INFLUENCE OF ONLINE LEARNING IN PUBLIC SECTOR AUDIT PRACTICUM ON STUDENTS PRACTICUM VALUE

Abstract

Online learning is a system that can facilitate students learning more widely, more and more variedly. Through the facilities provided by this system, students can learn anytime and anywhere without being limited by distance, space, and time. The learning material studied is more varied, not only in verbal form but also in more varied forms such as visual, audio, and movement. This research aims to determine the effect of online learning on students' practicum grades in the public sector audit laboratory course at the Open University public financial accounting study program. The type of research used is quantitative descriptive method. The data collection techniques used in this research were practical ability tests, observation of student activity, and interviews. The data analysis technique for this research uses observation sheet data analysis techniques and test data analysis techniques.