Differences in the Effectiveness of Online Learning Methods Compared to Offline Learning (A Case Study of Accounting Students From the 2018-2019 Batch, Faculty of Business Economics, Brawijaya University)

Daffa, Adhitya
Djamhuri, Ali

Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 5 No. 1 (2026): REAKSI

Purpose – The Coronavirus (COVID-19) officially announced as a severely infectious virus by the World Health Organization (WHO) in 2019-2020 made the Indonesian government implement physical distancing and social distancing, if not all large-scale social restrictions or PSBB. As such, during the pandemic, the learning process were no longer conducted on-site, instead, must be conducted online. This study aims to determine whether on-site learning is more effective than online one, based on Learning Theory. Design/Methodology/Approach – The population includes 597 accounting students of Faculty of Economics and Business of Universitas Brawijaya, the academic year of 2018-2019, from which the samples 34 respondents are selected through a simple random sampling technique. Data are collected through survey using questionnaires distributed through social media to all students, and analyzed by a Likert scale utilizing t-test statistical test. Findings – This study suggests that on-site learning method is proved to be more effective for the students than online learning. Originality/Value – The results of this study can be used to determine the preference of future educational methods and evaluate post-pandemic instructional approaches.