Volume 8, Issue 3, March – 2023 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

Digital Transformation in Encouraging the

Advancement of Accounting Learning in the
Industrial Era 5.0 Through Optimizing Learning in
Schools and on Campus
Muhammad Azis1 Fajriani Azis2 Wahyudi Putera3
Department Accounting Education, Department Accounting Education, Department Accounting Education,
Faculty Economic and Business Faculty Economic and Business Faculty Economic and Business
Makassar State University Makassar State University Makassar State University

Muhammad Rakib4 H.A. Baharuddin5

Department Accounting Education, Departemen Management,
Faculty Economic and Business high school of management science
Makassar State University LPI College of Management

Abstract:- This study aims to explain and analyze the students are the key to learning or learning behavior and
effect of digital transformation on accounting learning achieving learning goals. Learning is essentially conveying
through optimizing learning to bridge the gap. The knowledge to students and students, guiding, organizing and
population in this study were teachers, lecturers, organizing the environment around them so that students
students and students totaling 40,515 in South Sulawesi and students can understand and accept according to their
Province. The sample used in this study was 150 absorption. Teaching is guiding the activities of students and
respondents, using probability sampling or sample students learning. Learning is organizing and organizing the
random sampling technique, namely sampling from the environment around students so that it can encourage and
existing population randomly using the Slovin formula. foster students' desire to do learning activities (Nana
The analysis technique used for hypothesis testing is path Sudjana, 1989). The above definition implies that learning is
analysis using the help of the Program SPSS For a process carried out by the teacher in managing learning
Windows. The results showed that digital transformation activities so that students can learn well. Teachers, are
indirectly (indirect effect) had a significant effect on required to be able to act as organizers of student learning
optimizing learning. Furthermore, digital activities and can take advantage of the environment both in
transformation directly (direct effect) has a significant the classroom and outside the classroom, which supports
effect on accounting learning. As well as learning teaching and learning activities. Meanwhile, lecturers in
optimization both directly and indirectly (direct and teaching students by providing methods that can be absorbed
indirect effect) has a significant effect on accounting by students by searching and finding other sources outside
learning. so that students can combine what they get in campus with
what they get outside the campus. A study conducted by
Keywords:- Digital Transformation, Learning Optimization A.Nurkhin, et al. (2020) said that students have good critical
and Accounting Learning. and creative thinking skills. In the second cycle, researchers
continued to use Google Classroom and combined it with
I. INTRODUCTION face-to-face lectures using "make a note" assignments and
group discussions. The researchers conducted quantitative
Accounting learning through the teaching and learning measurements to see the success of the treatment. The
process at school and in college is formal, deliberate with results showed that students were able to obtain better
the guidance of teachers at school and lecturers on campus grades than before the treatment. A data that shows a graph
and other educators. Where learning is a teaching and of the growth of students and college students in conducting
learning interaction between teachers and students, lecturers the teaching and learning process in schools and college
and students that encourages student learning behavior and students include the following:
student receiving teaching behavior, because students and

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Volume 8, Issue 3, March – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165

Chart 1 Classification of Lecturers, Teachers, Students and College Students

Source: Data processed by teachers, students and students of South Sulawesi Province, 2023

From chart 1 above, data taken randomly from From a number of studies that have been conducted by
teachers, lecturers, students and students from a number of experts, it states that transformation affects optimization,
elementary, junior high, high school and university stating that efficiency, optimization, speed and time limits
campuses, colleges, institutes in South Sulawesi Province have always been very important for logistics systems, while
can be seen from the graph of the increase in teachers from speed and time savings in real-time mode are key factors
2018 by 3,987 to 5,525 in 2023, then lecturers from 2018 by with the transition to digital technology and the formation of
838 lecturers to 2,290 in 2023, then students from 2018 by Industry 4.0 because they become competitive advantages
10,000 to 15,700 in 2023 and students from 2018 by 14,000 (V.Anisimov, et al, 2018). Furthermore, digital
to 17,000 in 2023. Optimization Teaching and learning transformation affects accounting learning, stating that the
activities that take place in schools are formal, deliberate, transformation of the role of accountants in the era of the
planned with the guidance of teachers, and the help of other industrial revolution 4.0 and the challenges of the era of
educators. All learning competencies to be achieved and society 5.0. This study aims to determine the transformation
mastered by students are outlined in learning objectives, of the role of accountants in the era of the industrial
preparation of teaching materials in accordance with revolution 4.0 and the challenges that accountants will face
learning objectives, selection of appropriate learning in the era of society 5.0 (R.Rosmida, 2019). As well as
methods and determination of evaluations to determine along with the rapid development of science and technology.
student learning progress. Therefore, in an effort to achieve This development is characterized by the need for a learning
teaching objectives, it is necessary to optimize the concept by utilizing google systems and iLearning media.
components that support. To achieve teaching goals all these The current system greatly affects the mindset and creativity
components must be combined and developed in such a of each student. To support the learning system, it provides
way, as the opinion states, "In order for the goal to be facilities and creates a situation that supports the
achieved all existing components must be properly improvement of student learning abilities (H.Ariessanti, et
organized and optimized so that fellow components work al, 2020).
together (Syaiful Sagala, 2003). conclusion that learning
optimization is a process of activities carried out by teachers II. LITERATURE REVIEW
in managing student learning activities by optimizing all
components that support to get better learning results. A. Digital Transformation
Learning activities will be optimal if supported by a The term "digital transformation" can be applied to
teaching program that is systematically arranged. Then in both industry-level and organizational changes. For the
achieving the realization of the era of digital technology and purpose of this research, it only refers to organizational
the formation of industry 4.0 which is now developing change. Digital transformation includes the process of
through the accounting learning process and optimization in digitization with a focus on efficiency, and digital
supporting digital transformation which requires innovation with a focus on enhancing existing physical
organizational changes involving people, processes, products with digital capabilities (Y.Yoo, et al, 2012). The
strategies, structures, through the use of technology and increasing proliferation of digital technologies has been an
business models to improve performance (G.Westerman et important catalyst for organizational transformation in
al., 2011). recent decades (H. Kukkonen-Oinas, et al, 2010), enabling
organizations to exploit new use cases (C.Matt et al., 2015),

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ISSN No:-2456-2165
integrate digital technologies and business processes (Chen. conclusions based on the data and information (big data)
Liu & W.C.Huang, 2011), and potentially facilitate major obtained. Technological literacy is related to the ability to
business improvements (M.Fitzgerald, et al, 2014). The term understand how machines work, technology applications
transformation refers to a fundamental change in the and work based on technology products to get maximum
organization, which has a major impact on the strategy and results. Human literacy is related to the ability to
structure of the organization (Matt et al., 2015) and the communicate, collaborate, think critically, creatively and
distribution of power (D.J.Wischnevsky & F.Damanpour, innovatively. The first type of literacy that must be mastered
2006). It therefore requires companies to realign and initiate today is digital literacy. In this modern and interconnected
a change process regarding their internal structure as well as era, it is impossible to develop without relying on various
their business model, which is undoubtedly a challenging digital platforms. P.Gilster (1997) suggests that digital
organizational learning process (D.Schuchmann & literacy means the ability to understand and use information
S.Seufert, 2015). Digital transformation is an actively in various forms from a wide variety of sources accessed
designed and executed change process (P.Besson & F.Rowe, through computer devices, while D.Bawden (2001) relates
2012), therefore it is necessary to understand the digital literacy to the technical skills of accessing,
mechanisms of digitalization and build a common assembling, understanding and disseminating information.
understanding within the company. There are several competencies needed to prepare for the
industrial era 4.0 including problem solving, adaptability,
B. Learning Optimization collaboration, leadership, and creativity and innovation.
Optimization according to language comes from the There are five abilities that must be possessed by the
word optimal, which means the best or highest. While the younger generation in order to face the industrial revolution
affix -ization in the word optimization xxvi points to the 4.0, namely the ability to think critically, creatively and
adjective, so that optimization means a process of activity to innovatively, the ability to communicate, the ability to work
achieve the best results. A teaching and learning process is together, and self-confidence.
an instructional system that refers to the understanding as a
set of components that depend on each other to achieve  Hypothesis
goals, as a teaching and learning system which includes a
number of components including goals, media, materials,  Digital Transformation Affects Learning Optimization
students, teachers, methods and evaluation. To achieve Digital transformation obtained influential and
teaching goals all these components must be combined and significant results. This shows the indirect effect of digital
developed in such a way, as the opinion states, "In order for transformation variables carried out can affect the
the goal to be achieved all existing components must be optimization of learning in class. Research and research on
properly organized and optimized so that fellow components digital transformation research results state that the proposed
work together" Syaiful Sagala, 2003: 225. Optimizing models and methods help solve a wide spectrum of practical
learning is a teacher's effort to optimize learning outcomes tasks of logistics planning in digital transformation
in the form of changes in behavior and learning achievement conditions in line with digital transformation has an effect
by optimizing the components that influence these learning and is significant to the optimization of learning
activities. In this study, it will be seen that one of the (V.Anisimov, et al, 2018). In line with the research of
components that affect the learning outcomes is the teaching S.Sayganov, et al. (2020) stated that this development is
method used by the teacher, namely the conventional proposed as an instrument for digital transformation and
method and the drill method. Optimization of accounting optimization of health care services, which includes
learning is a conscious effort made by accounting teachers improving the technical, methodical and structure of primary
to optimize accounting learning outcomes in the form of care settings and emergency medical care and using new
changes in behavior and accounting learning achievement instrumentation, digital technology and telemedicine. And
by optimizing all components that affect accounting learning recent research reveals that technology-as-a-business-driver
activities. 2. High School Accounting Teaching Before will play an important role in driving organizational
discussing the definition of accounting teaching, the author transformation. Digital Transformation is thus given priority
will first discuss the definition of teaching. Teaching is an in an organization's strategic agenda to create a new
activity carried out to create a condition in which learning paradigm in value delivery mechanisms. Digitalization is no
subjects can master knowledge, have attitudes and skills. longer an option, but a must-do choice for the futurization of
This is in accordance with the opinion stating that, "In organizations to create competitiveness, sustainability, and
simple terms, teaching refers to an activity that contains the growth (A.Ganguly, 2015).
process of mastering knowledge, skills and attitudes by
subjects who are learning" (Suharsimi Arikunto, 1990).  H.1: Digital Transformation has a significant effect on
Learning Optimization
C. Accounting Learning
To face the industrial revolution 4.0 or the era of  Digital Transformation Affects Accounting Learning
disruption, new literacy is needed in addition to old literacy. Digital transformation obtained influential and
Old literacy includes calistung competence (read, write, and significant results. This shows the direct influence of digital
calculate), while new literacy includes data literacy, transformation variables carried out is able to influence
technology literacy, and human literacy. Data literacy is accounting learning at school and on campus. Research and
related to the ability to read, analyze and make thinking research on digital transformation research results state that

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Volume 8, Issue 3, March – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
to face the challenges of the Society 5.0 era, accountants the areas producing quality education that has been touched
need to do the following five things: investing in developing by the digitalization era. The population in the study were
digital skills, implementing new technology prototypes, teachers, lecturers, students and students who were directly
while learning by doing, international certification-based involved in the teaching and learning process in the
education, being responsive to changes in industry, business classroom totaling 40,515. In this study only conducted
and technological developments, and digital-human skills- research for students and students how effective teaching
based curriculum and learning (for educational institutions) and learning methods that have entered the digitalization era
in line with digital transformation has a significant effect on in the province of South Sulawesi. The sampling technique
accounting learning (R.Rosmida, 2019). Furthermore, it was carried out by probability sampling with sample random
concluded that some have anticipated accounting learning in sampling technique, namely sampling from the existing
Society 5.0, but there are still many opportunities for population randomly using the Slovin formula (E.Slovin,
improvement (M.Malau, 2021). And digital technology must 1960). Based on calculations using the Slovin formula, a
play a role in supporting developments in the student sample size of 150 respondents was obtained. The units of
learning process in accounting education. In some analysis used in this study are teachers, lecturers, students
universities, these information technology tools and systems and students who are directly involved in the teaching and
are used to assist teaching in accounting courses to teach learning process in the classroom with sample specifications
students accounting concepts at a basic level (Z.B.Berikol & that have been determined by the researcher, namely
M.Killi, 2021). students and students who have at least been teaching and
learning in schools and campuses for the past 2 years, the
 H.2: Digital Transformation has a significant effect on age of the respondent and the number of students.
Accounting Learning

 Optimization Affects Accounting Learning

Optimization obtained the results of influence and
significant on accounting learning. This shows that the
direct and indirect effects of optimization variables carried
out are able to influence accounting learning at school and
on campus. Research and research on optimization of
research results state that students are able to get better
grades than before being given treatment in line with
optimization affecting accounting learning (A.Nurkhin, et,
al, 2020). As well as in the learning system with Google
Drive and iLearning Media (iMe) can store and share
documents with other users Google Drive provides storage
services with a large enough capacity to store both
documents, images, videos, and others (D.H.Ariessanti, et Chart 2 Classification Based on the Gender of Respondents
al, 2020); (M.Azis & F. Azis, 2021). Source: Data Processed Respondents of Teachers, Lecturers,
Students, Students of South Sulawesi Prov (N = 150), 2023
 H.3: Learning Optimization has a significant effect on
Accounting Learning From chart 2 above, most of the respondents were
female as many as 85 respondents or 57% and 65
respondents or 43% were male.

Fig 1 Conceptual Framework of Relationship between

Variables

III. RESEARCH METHOD

The research was conducted in a number of schools,

university campuses and institutes in South Sulawesi
Province. This location was chosen because South Sulawesi Chart 3 Sample Random Sampling Respondents
Province is well known for its effective teaching and Source: Data Processed Respondents of Teachers, Lecturers,
learning process so that South Sulawesi Province is one of Students, Students Prov Sul-Sel (N = 150), 2023

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ISSN No:-2456-2165
Based on chart 3. above, most of the student The result in table 2 reliability test above shows that
respondents were 60 or 42% of respondents, then student the questions / statements for the variable value of digital
businesses were 52 or 39% of respondents, then teachers transformation items, optimization of learning and
were 20 or 13% and lecturers were 18 or 6%. Data accounting learning have a Cronbach's Alpha value of 0,
collection in this study used a questionnaire method. 843, Cronbach's Alpha if Deleted is above 0.7 and above the
Respondents' answers were measured using a 5-point Likert rtable value of 0.130 (rtable value for n = 150) and so it can
scale. The data analysis technique used is path analysis be argued that the question / statement items for the question
using the help of the Program SPSS For Windows. statement variables for digital transformation variables,
optimization of learning and accounting learning are suitable
IV. RESULTS AND DISCUSSION for use as data collection tools and as measuring
instruments.
 Results
 Classical Assumption Test
 Validity Test
Table 3 Test Normality
Table 1 Test Validity

Source: Data Processed SPSS Program, (N = 150), 2023 Source: Data Processed SPSS Program, (N = 150), 2023

The result in table 1 validity test above shows that all The result in table 3 normality test, It can be concluded
question/statement items to measure digital transformation that the results of the data normality test with Kolmogorov-
variables (X.1), learning optimization (X.2) and accounting Smirnov by comparing the value of the probability number
learning (Y) in this study have a correlation coefficient or Asymp. Sig (2-tailed) with a significance level of 0.05 or
greater than ttable = 0.650 (t-table value for n = 150). So, it 5% with decision making if the significance value is less
can be concluded that all items in the question/statement than 0.05 or 5% then the data distribution is abnormal.
indicators of digital transformation variables (X.1), Based on the calculation of Program SPSS above is the
optimization of learning (X.2) and accounting learning (Y) value of the probability number or Asymp. Sig (2-tailed)
are valid. with a significance level above 0.05 or 5%, the data is
declared normally distributed.
 Reliability Test
Table 4 Test Autocorrelation
Table 2 Test Reliability

Source: Data Processed SPSS Program, (N = 150), 2023

The results in table 4 autocorellation test, show that the

autocorrelation test above produces a Durbin-Watson value
of 1.104. This value is not less than -2 and not more than 2
so it can be concluded that there is no autocorrelation in this
study.
Source: Data Processed SPSS Program, (N = 150), 2023

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Volume 8, Issue 3, March – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
Table 5 Heteroscedasticity Test  The digital transformation variable has a coefficient of
3.227 which means that indirectly digital transformation
has a significant effect on learning optimization,
meaning that if digital transformation increases,
learning optimization will increase.
 The following are the calculation results from the direct
test analysis results in table 8 as follows.

 Direct Testing

Table 8 F-Simultaneous Test

Source: Data Processed SPSS Program, (N = 150), 2023

The results in table 5, show each digital transformation
variable (X.1) with Sig 0.995, optimization of learning (X.2)
with Sig 0.061 each variable (Sig.) > 0.05 or above 0.05, it
can be concluded that there are no symptoms of
heteroscedasticity.

 Indirect Testing

Table 6 F-Simultaneous Test Source: Data Processed SPSS Program, (N = 250), 2023

Based on table 8 above, simultaneous testing together

shows the regression value of 395.686, residual 922.507, df
2, mean square 197.843. f value 31.526 with sig .000 which
means that directly together digital transformation and
learning optimization have a significant effect on accounting
learning.

Table 9 Partial t-test

Source: Data Processed SPSS Program, (N = 150), 2023

Based on table 6 above, simultaneous testing together

shows a regression value of 1.278, residual 279.182, df 1,
mean square 16.278. f value 29.376 with sig .003 which
means that indirectly together digital transformation has a
significant effect on optimizing learning.

Table 7 Partial t-test Source: Data Processed SPSS Program, (N = 150), 2023

 Based on the results of the path analysis in Table 9, the

structural equation can be formulated as follows:

 Y = 0.496 X1 + 0.222 X2 e1
 The structural equation can be interpreted as:
 The digital transformation variable has a coefficient of
0.496, which means that digital transformation directly
has a significant effect on accounting learning, meaning
that if digital transformation increases, accounting
Source: Data Processed SPSS Program, (N = 150), 2023 learning will increase.
 The learning optimization variable has a coefficient
value of 0.222, which means that directly learning
 Based on the results of the path analysis in Table 7, the
optimization has an influence on accounting learning,
structural equation can be formulated as follows:
meaning that the increase in learning optimization will
affect accounting learning. In this study, the effect of
 X.2 = 3.227 X1 e1
digital transformation and learning optimization on
 The structural equation can be interpreted as:
accounting learning was calculated through the SPSS
Program for windows program.

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Table 10 Coefficient of Determination  The Regression Equation that can be Proposed by
Looking at Figure 2 is as follows:
Learning Optimization = 3.227 digital transformation
X1 e1

Accounting Learning = 0.496 digital transformation

X1 + 0.222 learning optimization X2 e1

 The value of 3.227 is the standard regression coefficient

of digital transformation on learning optimization (in
Source: Data Processed SPSS Program, (N = 150), 2023 SPSS denoted by Beta). The value of 0.496 is the
standard regression coefficient of digital transformation
The result in table 10 tests the value of the coefficient on accounting learning (in SPSS denoted by Beta) and
of determination (R2) and the error variable (e) In the value of .222 is the standard regression coefficient
calculating the total coefficient of determination obtained of of learning optimization on accounting learning (in
0.848, it is concluded that 84.8% of the accounting learning SPSS denoted by Beta).
variables in schools and campuses are influenced by digital  The value of 0.848 is the Squared Multiple Correlation
transformation and learning optimization, while the between digital transformation and learning
remaining 15.2% is influenced by other factors not included optimization with accounting learning (in SPSS denoted
in the research model or outside the research model. by R2). This value is the magnitude of the simultaneous
influence between the digital transformation and
learning optimization variables on accounting learning.
The magnitude of squared multiple correlation or R2 for
accounting learning of 0.848 indicates that 84.8%,
which means that the variance of accounting learning
can be explained by the digital transformation and
learning optimization variables. The magnitude of R2
between 0.3 to 0.6 according to B.R.Kline (2004)
indicates a fairly strong explanatory power of
exogenous variables on endogenous variables.
 When viewed from the weight of the estimated
coefficient, it can be explained that the indirect effect of
digital transformation on accounting learning is
relatively weaker than the direct effect of digital
transformation and learning optimization on accounting
learning.
Fig 2 Direct And Indirect Relationship Results
Source: Data processed by the Program SPSS, (N=250),  Hypothesis Testing
2023
 Hypothesis I
 Description: Based on hypothesis testing, it is evidenced by the t-
value of 6.276> 1.96 with a significance of Prob 0.003 <
 X1 : Digital Transformation 0.05 (5%), this shows that digital transformation has a
 X2 : Learning Optimization significant effect on optimizing learning in the classroom,
 Y : Accounting Learning which means that the hypothesis is accepted.
 P : Path coefficient
 E1, E2 : Residual variables/factors  Hypothesis 2
 X3 : endogenous variable Based on hypothesis testing, it is evidenced by a t-
 X1 and X2: exogenous variables value of 7.183> 1.96 with a significance of Prob 0.000 <
0.05 (5%), this shows that digital transformation has a
 Px3X1: coefficient of direct causal relationship between
significant effect on accounting learning at school and
X1 and X2
campus, which means that the hypothesis is accepted.
 Px3X2: coefficient of direct causal relationship between
X2 and Y
 Hypothesis 3
 Structure equation: Y = Px3X1 + Px3X2 + E1
Based on hypothesis testing, it is evidenced by a t-
 E1: residual coefficient calculated by the formula value of 3.221> 1.96 with a significance of Prob 0.002 <
0.05 (5%), this shows that learning optimization has a
significant effect on accounting learning at school and
campus, which means that the hypothesis is accepted.

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 Discussion  The Effect of Digital Transformation on Accounting
Learning
 The Effect of Digital Transformation on Learning The results showed that digital transformation directly
Optimization (direct effect) affects accounting learning in schools and
The results showed that digital transformation campuses with an R2 value of 0.848 with an R Square of
indirectly affects the optimization of classroom learning 0.700 with a t-value of 7.183> 1.96 with prob < 0.000. This
with an R2 value of 0.723 with an R Square of 0.601 with a means that if digital transformation will be enabled, it will
t-value of 6.276> 1.96 with prob < 0.003. This means that if affect accounting learning. The achievement of accounting
the digital transformation will be enabled, it will affect the learning is inseparable from how digital transformation is
optimization of learning. The achievement of learning provided. Where digital transformation includes the
optimization is inseparable from how digital transformation intensity of application and utilization of digital literacy in
is provided. Where digital transformation includes The learning activities, the number and variety of reading
intensity of the application and utilization of digital literacy materials and digital-based teaching aids and the frequency
in learning activities, the number and variety of reading of borrowing digital-themed books as a form of fulfilling the
materials and digital-based teaching aids and the frequency teaching and learning process at schools and campuses. If
of borrowing digital-themed books as a form of fulfillment you look at the results of research showing that digital
of the teaching and learning process. If you look at the transformation affects accounting learning, then the teaching
research results which show that digital transformation and learning process in schools and campuses must be able
affects the optimization of learning, then the teaching and to provide accounting learning to students and students with
learning process in the classroom must be able to provide an in-depth understanding of theoretical concepts about
optimization of learning to students and students with planning, procedures, audit reporting, financial reporting,
mastery accuracy, speed for work, level of learning transfer financial management, quality management, business ethics,
and level of retention. the accounting profession's code of ethics, information
needs for decision making, taxation, business law and the
The final results of indirect effect testing of digital concept of economic and organizational science principles.
transformation variables with indicators of the intensity of
application and utilization of digital literacy in learning The final results of direct testing (direct effect) of
activities, the number and variety of reading materials and digital transformation variables with indicators of the
digital-based teaching aids and the frequency of borrowing intensity of application and utilization of digital literacy in
digital-themed books. The learning optimization variable learning activities, the number and variety of reading
consists of indicators of mastery accuracy, speed for work, materials and digital-based teaching aids and the frequency
learning transfer rate and retention rate. In line with research of borrowing digital-themed books. Accounting learning
conducted by V. Anisimov, et al. (2018) which shows that variables with indicators of planning, procedures, audit
efficiency, optimization, speed and time limits have always reporting, financial reporting, financial management, quality
been very important for logistics systems, while speed and management, business ethics, code of ethics for the
time savings in real-time mode are key factors with the accounting profession, information needs for decision
transition to digital technology and the formation of Industry making, taxation, business law and principle concepts of
4.0 because they become competitive advantages. The economics and organization. In line with research entitled
innovative use of technologies in areas such as data transformation of the role of accountants in the era of the
analytics, Internet of things and cloud computing industrial revolution 4.0 and the challenges of the era of
significantly transforms logistics and transportation systems society 5.0. This study aims to determine the transformation
as a result of digital marriage and the existing supply chain of the role of accountants in the era of the industrial
becomes a catalyst for the transition to "Logistics 4.0". revolution 4.0 and the challenges that accountants will face
Furthermore, this development is proposed as an instrument in the era of society 5.0. To face the challenges of the
for digital transformation and optimization of healthcare Society 5.0 era, accountants need to do the following five
services, which includes improving the technical, things: investing in developing digital skills, implementing
methodical and regulatory structure of primary care and new technology prototypes, while learning by doing,
emergency medical care and using new instrumentation, international certification-based education, responsive to
digital technologies and telemedicine (S.Sayganov, et al, changes in industry, business and technological
2020). And the quest to create and maintain relevance in a developments, and digital-human skills-based curriculum
competitive world acts as a driving force for innovation and and learning (for educational institutions) (R.Rosmida,
transformation. Recent research reveals that technology-as- 2019). Furthermore, the Industrial Revolution 4.0 research is
a-business-driver will play an important role in driving a work process and a fundamental change in the way
organizational transformation. Digital Transformation is humans live. Advances in information technology integrate
thus given priority in the strategic agenda of organizations to the world with digital which can have an impact on
create a new paradigm in value delivery mechanisms. scientific disciplines. concluded that some have anticipated
Digitalization is no longer an option, but a must-do option accounting learning in Society 5.0, but there are still many
for futurizing organizations to create competitiveness, opportunities for improvement (M.Malau, 2021). And
sustainability, and growth (A.Ganguly, 2015). Information and Communication Technology (ICT) has
developed very rapidly, so that our era has been
characterized as the information age. The rapid development

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of technology causes significant changes at the micro and can run smoothly, directed and in accordance with the
macroeconomic levels. With rapid changes in ICT, learning objectives. This brings influence with the
mobilization has become a valuable tool in our age when transformation process of conventional learning systems into
knowledge is the most valuable asset. Documentary research digital form, both in content and systems that are easily
method; this method refers to the collection and organization accepted directly by students (D.H.Ariessanti, et al, 2020).
of previously obtained, archived, organized, and The results showed that students had good critical and
documented data from various sources (library, internet, creative thinking skills. In the second cycle, researchers
etc). With archival browsing, establishing meaningful continued to use Google Classroom and combined it with
relationships on the data instead of operational analysis and face-to-face lectures using "make a note" assignments and
making some conclusions. Thus, this study aims to group discussions. The researchers conducted quantitative
contribute to the literature with this research (Z.B.Berikol & measurements to see the success of the treatment. The
M.Killi, 2021). results showed that students were able to obtain better
grades than before the treatment (A.Nurkhin, et al, 2020);
 Effect of Optimization on Accounting Learning (M.Azis & F.Azis, 2021).
The results showed that learning optimization directly
and indirectly (direct and indirect effect) had an effect on V. CONCLUSIONS AND SUGGESTIONS
accounting learning at school and campus with an R2 value
of 0.848 with an R Square of 0.700 with a t-value of 3.221>  Conclusion
1.96 with prob <0.002. This means that if the optimization Based on the results of empirical testing and
of learning will be enabled, it will affect accounting discussion, the conclusion of this study is that digital
learning. The achievement of accounting learning is transformation indirectly (indirect effect) has a significant
inseparable from how the optimization of learning is given effect on optimizing learning in the classroom through
to students and students. Where the optimization of learning indicators of the intensity of application and utilization of
includes mastery accuracy, speed for work, level of learning digital literacy in learning activities, the number and variety
transfer and level of retention as a form of fulfilling the of reading materials and digital-based teaching aids and the
teaching and learning process at school and campus. If you frequency of borrowing digital-themed books on optimizing
look at the research results which show that learning learning in the classroom. Digital transformation directly
optimization affects accounting learning, then the teaching (direct effect) has a significant effect on accounting learning
and learning process in schools and campuses must be able in schools and campuses through indicators of
to provide accounting learning to students and students with understanding theoretical concepts in depth about planning,
an in-depth understanding of theoretical concepts about procedures, audit reporting, financial reporting, financial
planning, procedures, audit reporting, financial reporting, management, quality management, business ethics, the
financial management, quality management, business ethics, accounting profession's code of ethics, information needs for
the accounting profession's code of ethics, information decision making, taxation, business law and the principle
needs for decision making, taxation, business law and the concepts of economics and organization. As well as the
concept of economic and organizational science principles. optimization of learning directly and indirectly (direct and
indirect effect) affects accounting learning in schools and
The final results of direct and indirect effects of campuses able to encourage the creation of mastery
learning optimization variables with indicators of mastery accuracy, speed for work, level of learning transfer and level
accuracy, speed to work, learning transfer rate and retention of retention in supporting the accounting learning process
rate. Accounting learning variables with indicators of teaching and learning process in schools and campuses in
planning, procedures, audit reporting, financial reporting, South Sulawesi Province.
financial management, quality management, business ethics,
accounting profession code of ethics, information needs for  Suggestions
decision making, taxation, business law and princil concepts Based on the research results and conclusions that
of economics and organization. In line with this have been described, there are several suggestions in terms
development is characterized by the need for a learning of digital transformation of the intensity of the application
concept by utilizing google systems and iLearning media. and utilization of digital literacy in learning activities, the
The current system greatly affects the mindset and creativity number and variety of reading materials and digital-based
of each student. To support the learning system, it provides teaching aids and the frequency of borrowing digital-themed
facilities and creates a situation that supports the books need to be supported again so that the digital
improvement of student learning abilities. In the learning transformation process in the world of education can run
process, the most important problem that often occurs with well. Then the optimization of learning through mastery
conventional learning that still uses a manual learning accuracy, speed for work, learning transfer rate and retention
process using stationery so that the learning atmosphere is rate also needs to be supported from various aspects as a
less interesting for students. Activities in learning are still form of fulfilling the teaching and learning process in
not optimal where it still uses one direction. With the schools and campuses to further develop, especially the
proposed method using Google Drive and iLearning Media world of education in South Sulawesi Province.
(iMe), it provides convenience and student activeness with
learning that can be realized that the learning process is
carried out effectively, meaning that the learning process

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ISSN No:-2456-2165
ACKNOWLEDGMENTS [13]. Wischnevsky, J. D., & Damanpour, F. (2006).
Organizational transformation and performance: An
Thank you to all parties, especially the respondents of examination of three perspectives. Journal of
Teachers, Lecturers, Students and Students in South Managerial Issues, 104-128.
Sulawesi Province who have helped a lot in this research, so [14]. Schuchmann, D., & Seufert, S. (2015). Corporate
that digital transformation research and learning learning in times of digital transformation: a
optimization can be applied to accounting learning in conceptual framework and service portfolio for the
schools and campuses in Indonesia, especially in South learning function in banking organisations.
Sulawesi Province. International Journal of Corporate Learning (iJAC),
(1), 31-39.
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