<![CDATA[This study aimed to examine the effect of perceived usefulness, ease of use on the attitudes and interests of accounting students in using the online learning system (e-learning) with the addition of gender as a moderating variable. E-learning is a system used by educational institutions in Banyuwangi to conduct distance learning, which was initially implemented due to the COVID-19 pandemic, so learning must be done online inevitably. Online learning is something new, which of course for accounting students will be very difficult considering that in accounting requires a lot of understanding of calculations. The research sample was users of e-learning accounting students at universities in Banyuwangi. Data analysis used Partial Least Square with warpPLS version 3.0 software. The results showed that perceived usefulness was a determinant of the attitudes and interests of accounting students in using e-learning, which in turn, the attitudes of users would determine students' interest in using e-learning. This study also proves that perceived ease of use does not affect accounting students' attitudes in using e-learning. In addition, this study also found that gender did not moderate the relationship between perceived ease of use and usefulness of student attitudes in using e-learning.]]>
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