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

Wenti Priyantini () and Muhammad Ramadhan Slamet ()
Additional contact information
Wenti Priyantini: Politeknik Negeri Batam
Muhammad Ramadhan Slamet: Politeknik Negeri Batam

A chapter in Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), 2026, pp 50-70 from Springer

Abstract: 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.

Keywords: YouTube; Learning Accounting Apps; TAM; SEM-PLS (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-990-2_5

Ordering information: This item can be ordered from
http://www.springer.com/9789464639902

DOI: 10.2991/978-94-6463-990-2_5

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().