Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

The Effectiveness of Regional Financial Accounting Practicum in the Era of the Covid 19 Pandemic

Authors
Sri Endar Utami*, endar.utami@gmail.com
Accounting, Kupang State Polytechnic, Kupang City, Indonesia
Agusta Amanda W.
Accounting, Kupang State Polytechnic, Kupang City, Indonesia
Fransiscus N. N.
Accounting, Kupang State Polytechnic, Kupang City, Indonesia
Corresponding Author
Sri Endar Utamiendar.utami@gmail.com
Available Online 4 March 2022.
DOI
https://doi.org/10.2991/assehr.k.220301.059How to use a DOI?
Keywords
Effectiveness; Practicum; Regional Financial Accounting; Covid-19
Abstract

The Covid-19 pandemic has affected many countries around the world, including Indonesia. Due to the pandemic, the higher education teaching has been disrupted. Teaching and learning activities cannot be done in-person and are switched to a virtual learning system. Therefore, this study analyzes the effectiveness of the virtual regional financial accounting practicum during the Covid-19 pandemic. This study utilizes the descriptive qualitative approach. The data is collected through focus group discussion (FGD) method among the practicum lecturers and survey to students taking the practicum. The results show that the virtual regional financial accounting practicum has several advantages, such as students can learn more independently; learning is more efficient as it saves time, energy, and costs; communication can be made easier and faster between lecturers and students; and the practicum can help preventing the transmission of the Covid-19 in the campus area. However, some of the obstacles found from the study are unstable internet connection, less effective teaching methods, decreased teaching and learning enthusiasm, and unsupportive financial condition of some students. This study concludes that the virtual learning is necessary to prevent the transmission of the Covid-19 at campus and the virtual regional financial accounting practicum could be implemented effectively by resolving the obstacles properly.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 March 2022
ISBN
978-94-6239-547-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.220301.059How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Sri Endar Utami
AU  - Agusta Amanda W.
AU  - Fransiscus N. N.
PY  - 2022
DA  - 2022/03/04
TI  - The Effectiveness of Regional Financial Accounting Practicum in the Era of the Covid 19 Pandemic
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 360
EP  - 364
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.059
DO  - https://doi.org/10.2991/assehr.k.220301.059
ID  - Utami2022
ER  -