<![CDATA[This study aims to evaluate the effectiveness of using e-learning in accounting education at SMK Tulungagung. The research method employed is qualitative, utilising in-depth interview techniques with teachers and students to collect data on experiences and challenges in implementing e-learning. The findings indicate that e-learning provides beneficial flexibility in time and place, especially during the pandemic. However, there are obstacles in understanding complex accounting concepts and technology access disparities among students. Student responses varied, with some feeling enthusiastic and others encountering difficulties. Teacher support, interactive materials, and regular feedback proved crucial in enhancing the effectiveness of e-learning. To maximise the benefits of e-learning, there needs to be improved technology access, integration of interactive teaching methods, and direct teacher support. This study suggests strategies to overcome challenges and leverage e-learning as an effective tool in accounting education]]>
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