Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)

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YouTube As a Learning Tool: An Analysis of YouTube Receipts and Usage to Learn Accounting Apps

Authors
Wenti Priyantini1, Muhammad Ramadhan Slamet2, *
1Politeknik Negeri Batam, Batam City, Riau Islands, 29462, Indonesia
2Politeknik Negeri Batam, Batam City, Riau Islands, 29462, Indonesia
*Corresponding author. Email: ramadhanslamet@polibatam.ac.id
Corresponding Author
Muhammad Ramadhan Slamet
Available Online 13 February 2026.
DOI
10.2991/978-94-6463-990-2_5How to use a DOI?
Keywords
YouTube; Learning Accounting Apps; TAM; SEM-PLS
Abstract

YouTube is one of the learning media that is widely used by students because it is flexible, easy to understand and can be accessed at any time. This study aims to identify the influence of perceived ease of use, perceived usefulness and behavioral intention on the actual use of YouTube in learning accounting applications. This study uses a descriptive quantitative approach with a purposive sampling method and a total of 100 respondents, which is determined using the Lemeshow formula. Data collection was carried out through questionnaires, and data analysis using the Structural Equation Modeling Partial Least Square (SEM-PLS) method with the help of Smart PLS software. The results show that perceived ease of use and behavioral intention have an effect on YouTube actual usage, while perceived ease of use does not have a direct effect on YouTube actual usage, but has a direct effect through behavioral intention. These findings confirm the importance of providing short, applicable, and interactive learning video content to increase the effectiveness of YouTube use in learning accounting applications.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
13 February 2026
ISBN
978-94-6463-990-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-990-2_5How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Wenti Priyantini
AU  - Muhammad Ramadhan Slamet
PY  - 2026
DA  - 2026/02/13
TI  - YouTube As a Learning Tool: An Analysis of YouTube Receipts and Usage to Learn Accounting Apps
BT  - Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
PB  - Atlantis Press
SP  - 50
EP  - 70
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-990-2_5
DO  - 10.2991/978-94-6463-990-2_5
ID  - Priyantini2026
ER  -