Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Vol. 9 No. 2 (2026): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan

Peran Digital Literacy dalam Memediasi Pengaruh Technology Integration dan Collaborative Learning terhadap Hasil Belajar Akuntansi

Nadia Maulida (Universitas Negeri Medan)
Pasca Dwi Putra (Universitas Negeri Medan)
Sondang Aida Silalahi (Universitas Negeri Medan)
Tuti Sriwedari (Universitas Negeri Medan)
Haryani Pratiwi Sitompul (Universitas Negeri Medan)



Article Info

Publish Date
03 Aug 2026

Abstract

This study examines the influence of technology integration and collaborative learning on accounting students' learning outcomes at SMK Negeri 1 Patumbak, with digital literacy as a mediating variable. The urgency of this research stems from the fact that 54.4% of Grade X Accounting students failed to meet the Minimum Completeness Criteria (KKM) of 75, despite the application of digital-based learning and collaborative activities in the classroom. This study employed a quantitative ex post facto design involving all 68 Grade X Accounting and Financial Institution students through total sampling. Data were collected via a four-point Likert scale questionnaire and documentation of mid-semester exam scores, then analyzed using path analysis and Sobel test with SPSS version 31.0.2.0. Results showed that technology integration and collaborative learning each had a significant positive direct effect on both learning outcomes and digital literacy. Digital literacy itself proved to be the most dominant predictor of learning outcomes (β = 0.544). Furthermore, digital literacy significantly mediated the influence of technology integration (Z = 2.750, p = 0.006) and collaborative learning (Z = 4.460, p < 0.001) on learning outcomes, with partial mediation occurring in both pathways. These findings confirm that technology integration and collaborative learning enhance learning outcomes not only directly, but also indirectly by strengthening students' digital literacy as a cognitive bridge toward deeper conceptual understanding. These findings suggest that teachers should design technology use and collaborative activities not merely as instructional tools, but as deliberate pathways for building students' digital literacy, which in turn serves as a cognitive bridge toward deeper conceptual understanding and improved learning outcomes.

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Journal Info

Abbrev

progress

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

PROGRESS Jurnal Pendidikan, Akuntansi dan Keuangan merupakan jurnal yang berisi artikel ilmiah dalam bidang pendidikan, akuntansi dan keuangan. karya tulis dalam bidang pendidikan berkaitan dengan analisis dan evaluasi metode pembelajaran, proses pembelajaran, media pembelajaran, maupun materi ...