PENGARUH MINAT BELAJAR DAN PERSEPSI PEMBELAJARAN DARING TERHADAP TINGKAT PEMAHAMAN MATA KULIAH PENGANTAR AKUNTANSI (Studi Pada Mahasiswa Akuntansi Angkatan 2020-2021)

This study purpose to determine the effect of learning interest and perception of online learning on the level of understanding of introductory accounting courses. This study is a quantitative study using primary data obtained from questionnaires and measured using a likert scale. The population in this study was accounting students of the faculty of economics and business, The Islamic University of Malang and Maulana Malik Ibrahim State Islamic University Malang. Sample stabilization using the slovin formula which obtained the final result of 74 respondents. The method of sampling is purposive sampling. This data analysis technique uses the SPSS 16.0 program. The results of this study showed that interest in learning and perception of online learning had a significant effect on the level of understanding of accounting introductory courses in accounting students at the Islamic University of Malang and Maulana Malik Ibrahim State Islamic University Malang.Keywords: learning interests, perception of online learning, level of understanding, introductory accounting course