Analyzing Academic Results of Managerial Accounting Courses Using Offline and Online Learning at Undergraduate Study Program

Abstract

This study aims to analyze the comparison of the academic result of the EA447 Managerial Accounting course using offline and online learning at the Management and Accounting undergraduate study program during 10 semesters of the 2016-2020 academic years at Indonesia Persada University-Jakarta. This study uses simple descriptive statistics to analyze the pass rate, failure rate and eligibility rate to take the final semester exam. The data is taken from the academic section of the institution in the form of student scores based on offline learning before the covid-19 pandemic, namely the odd semester 2016/17, 2017/18, 2018/19 and 2019/20, and 2019/20 and the academic year in online learning during the covid19 pandemic in the even semester 2019/2020, and the 2020/2021 school year. The results of this study indicate that the graduation rate is high, the failure rate is low, and the eligibility rate for taking the final semester exam is lower in online learning outcomes than offline learning outcomes. This finding implied to provide references in applying offline and online learning for the Management and Accounting undergraduate study program at the university.