Abdullah, M. H., Dahlan, A. R., & Tarmizi,R. A. (2018). Mobilelearning application development: The needs analysis approach. International Journal of Engineering & Technology, 7(3.24), 198–202. 

Adam, S. (2004). Using learning outcome: A consideration of the nature, role, application and implications for European education of employing‘ learning outcomes’ at the local, national and international (Issue June). 

Agustina, C., & Wahyudi, T. (2015). Aplikasi game pendidikan berbasis android untuk memperkenalkan pakaian adat Indonesia. IJSE -Indonesian Journal on Software Engineering, 1(1),1–8. 

Ahmad, F., Morr, C. El, Ritvo, P., Othman, N., & Moineddin, R. (2012). CONSORT­EHEALTH (V 1.6.1)-Submission/Publication Form. https://api.semanticscholar.org/CorpusID:263963846 

Ahmar, A. S., & Rahman, A. (2017). Development of teaching material using an Android. Global Journal of Engineering Education, 19(1), 72–76. https://doi.org/10.26858/gjeev19i1y2017p7376 

AICPA. (2017). Study apps for accounting students. https://www.thiswaytocpa.com/education/articles/make-the-most-of-your­education/study-apps-accounting-students/ 

Ainsworth, P. (1994). Restructuring the introductory accounting courses: The Kansas State University experience. Journal of Accounting Education, 12(4), 305–323. https://doi.org/10.1016/0748-5751(94)90024-8 

Ajayi, A., Ayo, C. K., & Olamide, O. (2019). Mobile learning and accounting students’ readiness in tertiary and professional institutions in Nigeria. Cogent Arts and Humanities, 6(1). https://doi.org/10.1080/23311983.2019.1676570 

Al-adwan, A. S., Al-madadha, A., & Zvirzdinaite, Z. (2018ab). Modeling students’ readiness to adopt mobile learning in higher education: An empirical study. International Review of Research in Open and Distributed Learning, 19(1). 

Alam, T. (2019). Comparative Analysis Between Pre-test/Post-test Model and Post-test-only Model in Achieving the Learning Outcomes. Pakistan Journal of Ophthalmology.https://api.semanticscholar.org/CorpusID:199146008 

Al-Dabbagh, M., & Abdullatif, M. (2018). The impact of mobile learning on accounting education: An exploratory study in Saudi Arabia. International Journal of Emerging Technologies in Learning (IJET), 13(6),67–77. 

Al-htaybat, K., Alberti-alhtaybat, L. Von, & Alhatabat, Z. (2018). Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum. Accounting Education, 27(4), 333–357. https://doi.org/10.1080/09639284.2018.1437758 

Al-mashhadani, M. A., & Al-Rawe, M. F. (2018). The future role of mobile learning and smartphones applications in the Iraqi private universities. Smart Learning Environment, 28(5), 1–11. https://doi.org/https://doi.org/10.1186/s40561-018­0077-7 

Almohareb, A., & Alnafisah, R. (2019). The impact of mobile learning on accounting students’ academic performance: Evidence from Saudi Arabia. International Journal of Education and Development Using Information and Communication Technology, 15(1), 56–70. 

Almujab, S., Noviadi, M., & Herdhiana, R. (2018). Analysis of Student Learning Differences in Learning Accounting Basic Financial 2. Advances in Social Science, Education and Humanities Research, 115(Icems2017), 185–190. 

Almusalhi,K. khalifa, Alabri,H. S.,&Thottoli,M. M. (2023). Redefining theRoleof Mobile Phones in Accounting Education: Exploring Students’ Perspectives. Accounting and Finance Studies, 3(3), 184–202. https://doi.org/10.47153/afs33.7292023 

Alqahtani, M., & Mohammad, H. (2017). Mobile Applications’ Impact on Student Performance and Satisfaction. TOJET: The Turkish Online Journal of Educational Technology, 14(4), 102–112. 

AmericanAccounting Association[AAA] Committee onthe FutureStructure Content, and Scope of Accounting Education [The Bedford Committee]. (1986). Future accounting education: Preparing for the expanding profession. Issues in Accounting Education, 1,168–195. 

Amin, M., Raza, S., Iqbal, M. Z., Ali, F., & Ahmed, H. (2022). Mobile learning applications and introductory accounting course: an empirical investigation of cognitive learning outcomes and student engagement. Accounting Education, 1–18.https://doi.org/https://doi.org/10.1080/09639284.2022.2015555 

Anam, C., & Hakim, L. (2017). Pengembangan mobile learning berbasis android sebagai media pembelajaran pada materi akuntansi kas. Pengembangan Mobile Learnig Berbasis Android, 5(3), 1–4. 

Anderson, L. W., Krathwohl, D. R., & Bloom, B. S. (2001). A taxonomy for learning, teaching, and assessing: a revision of Bloom’s taxonomy of educational objectives. Theory into Practice, 41(4), 352. http://books.google.com/books?id=JPkXAQAAMAAJ&pgis=1 

Andriyani, R., & Saputra, N. N. (2020). Optimalisasi Kemampuan Higher Order Thinking Skills Mahasiswa Semester Awal melalui Penggunaan Bahan Ajar Berbasis Berpikir Kritis. Al-Khwarizmi: Jurnal Pendidikan Matematika Dan Ilmu Pengetahuan Alam, 8(1), 77–86. https://doi.org/https://doi.org/10.24256/ jpmipa.v8i1.948 

AndroidDevelopers. (2012). Android, the world’s most popular mobile platform. 

Anwar, S., & Arif, M. (2021). The role of mobile learning applications in enhancing students’ self-efficacy. Journal of Educational Technology Development and Exchange, 13(1), 1–16. 

Apostolou, B., Dorminey, J. W., Hassel, J. M., & Rebele, J. E. (2016). Accounting education literature review. Journal of Accounting Education. https://doi.org/10.1016/j.jaccedu.2016.03.002 

Apple,Inc. (2013). Apple’s App Store Marks Historic 50 Billionth Download. 

Aquila, J. M. D., Wang, D., & Mattia, A. (2019). Are instructor generated YouTube videos effective in accounting classes? A study of student performance, engagement, motivation, and perception. Journal of Accounting Education, 1– 12.https://doi.org/10.1016/j.jaccedu.2019.02.002 

Arrasyid, R., Ruhimat, M., Abdullah, C. U., Suwandi, A., Darsiharjo, & Raka, H. (2020). Design, development, and evaluation of a mobile learning application for tourism education. Journal of Engineering Science and Technology, 15(6), 3859–3875. 

Ary, D., Jacobs, L. C., Sorensen, C., & Razavieh, A. (2010). Introducation to Research in Education (C. Shortt,Ed.;8thed.). CengageLearning. 

Asosiasi Penyedia Jasa Internet Indonesia. (2018). Hasil Survei Penetrasi dan Perilaku Pengguna Internet Indonesia 2018. https://www.apjii.or.id/content/read/39/410/Hasil-Survei-Penetrasi-dan­Perilaku-Pengguna-Internet-Indonesia-2018 

Astra, I. M., Umiatin, U., & Ruharman, D. (2012). Mobile learning application for physics using adobe flash as a supporting instructional media. Jurnal Pendidikan Dan Kebudayaan, 18(April), 174–180. 

Attewell, J., & Savill-Smith, C. (2004). Learning With Mobile Devices: Research and Development. In Learning and Skills Development Agency.LSDA. 

Aulia, O. A. (2019). Media Audio-Visual: Upaya Mengatasi Perbedaan Gaya Belajar Siswa dalam Pembelajaran Biologi. Prosiding Seminar Nasioal Biologi VI, 218–221. 

Ayub, A. F. M., Zaini, S. H., Luan, W., & Jaafar, W. M. W. (2017). The Influence of Mobile Self-efficacy, Personal Innovativeness and Readiness towards Students’ Attitudes towards the use of Mobile Apps in Learning and Teaching. International Journal of Academic Research in Business and Social Sciences, 7(Special), 364–374.https://doi.org/10.6007/IJARBSS/v7-i14/3673 

Bahloul, S., Kazi, A., & Ellili, S. (2021). The impact of mobile learning on the academic performance of accounting students: Empirical evidence from Tunisia. Education and Information Technologies, 26(3),2029–2045. 

Bandura, A. (1977). Self-efficacy: Toward a Unifying Theory of Behavioral Change. In Psychological Review (Vol. 84,Issue2). 

Bandura, A. (1986). Social foundations of thought and action: a social cognitive theory.EnglewoodCliffs. 

Bandura, A. (1989). Social cognitive theory. In Annals of Child Development (Vol. 6, pp.1–60). JAI Press. 

Bandura, A. (1997). Self-efficacy : Toward a Unifying Theory of Behavioral Change. Psychological Review, 84(2), 191–215. https://doi.org/https://doi.org/https://doi.org/10.1037/0033-295X.84.2.191 

Bannan-ritland, B. (2003). The Role of Design in Research: The Integrative Learning Design Framework. Educational Researcher, 32(1), 21–24. https://doi.org/10.3102/0013189X032001021 

Barnes, H., Dzansi, D., Wilkinson, A., & Viljoen, M. (2009). Researching the first year accounting problem: factors influencing success or failure at a South African higher education institution. Journal for New Generation Sciences, 7(2),36–58. 

Barnett,R. (2003). Engaging students.Associationof CommonwealthUniversities. 

Baturay, M. H., & Uygun, O. (2020). The relationship between educational technology usage and student engagement in accounting courses. Journal of Accounting Education, 53, 100806. https://doi.org/https://doi.org/10.1016/j.jaccedu.2020.100806 

Bazhenova, E., Shuzhebayeva, A., Kuntuganova, S., Bazhenova, M., & Murygina, S. (2022). The Impact of Mobile Learning on Undergraduate Students’ Cognitive Learning Outcomes: A Meta-Analytic Review. Int. J. Eng. Pedagog., 12, 42– 53.https://api.semanticscholar.org/CorpusID:253357646 

Becker, L. L. (2013). Self-regulated learning interventions in the introductory accounting course: An empirical study. Issues in Accounting Education, 28(3), 435–460.https://doi.org/10.2308/iace-50444 

Bidin, S., & Abu, A. (2013). Adoption and application of mobile learning in the education industry. Procedia -Social and Behavioral Sciences, 90(InCULT 2012),720–729.https://doi.org/10.1016/j.sbspro.2013.07.145 

Bloom, B. S., Engelhart, M. D., Furst, E. J., Hill, W. H., & Krathwohl, D. R. (1956). Taxonomy of Educational Objectivers: The Classification of Educational Goals.DavidMcKay Company, Inc. 

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology Using thematic analysisin psychology. Qualitative Research in Psychology, 3(2), 77– 101.https://doi.org/https://doi.org/10.1191/1478088706qp063oa 

Briz-ponce, L., & Juanez-Mendez, J. A. (2015). Mobile Devices and Apps, Characteristics and Current Potential on Learning. Journal of Information Technology Research, 8(December), 26–37. https://doi.org/10.4018/JITR.2015100102 

Bruner,J. S. (1964). Thecourse ofcognitivegrowth. In American Psychologist. 

Cai, H., Wang, M., & Yang, Y. (2018). Teaching Accounting in English in Higher Education–Does the Language Matter? English Language Teaching, 11,50–59. https://api.semanticscholar.org/CorpusID:149389749 

Camilleri, A. C., & Camilleri, M. A. (2019). Mobile Learning via Educational Apps: An Interpretative Study Mobile Learning via Educational Apps : An Interpretative Study. 5th International Conference on Education and Training Technologies (ICETT 2019), May.https://doi.org/10.1145/3337682.3337687 

Camilleri, M. A., & Camilleri, A. C. (2017). Digital Learning Resources and Ubiquitous Technologies in Education. Technology, Knowledge and Learning, 22(1),65–82.https://doi.org/10.1007/s10758-016-9287-7 

Carini, R. M., Kuh, G. D., & Klein, S. P. (2006). Student engagement and student learning: Testing the linkages. Research in Higher Education, 47(1), 1–32. https://doi.org/doi:10.1007/s11162-005-8150-9 

Castillo-Montoya, M. (2016). Preparing for Interview Research: The Interview Protocol Refinement Framework Preparing for Interview Research: The Interview ProtocolRefinement. The Qualitative Report, 21(5),811–831. 

Celik, O., & Ecer, A. (2009). Efficiency in accounting education: evidence from Turkish Universities. Critical Perspectives on Accounting, 20(5), 614–634. https://doi.org/10.1016/j.cpa.2008.01.007 

Chaka, J. G. (2017). Students’ perceptions and readiness towards mobile learning in colleges of education: a Nigerian perspective. South African Journal of Education, 37(1), 1–12.https://doi.org/10.15700/saje.v37n1a1282 

Chen, & Liang. (2017). he effects of individual factors and system characteristics on mobile learning acceptance among university students in Taiwan: A multilevel analysis. Interactive Learning Environments, 25(6), 751–762. 

Chen, S.-C., Li, S.-H., & Li, C.-Y. (2011). Recent related research in technology acceptance model: a literature review. In Australian Journal of Business and Management Research (Vol. 1,Issue 9). 

Cheng,J.,Liu, M.,& Zhang,X. (2020). heEffect ofMobileLearning Applicationson Accounting Education: An Empirical Study. Journal of Educational Technology Development and Exchange, 13(1), 53–64. 

Cherner, T., Dix, J., & Lee, C. (2014). Cleaning up that mess: A framework for classifying educational apps. Contemporary Issues in Technology and Teacher Education, 14(2), 158–193. 

Chiong, C., & Shuler, C. (2015). Learning: Is there an app for that? (L. Takeuchi, Ed.). Hotspex.com. 

Ciampa, K. (2014). Learning in a mobile age: An investigation of student motivation. Journal of Computer Assisted Learning, 30(1), 82–96. https://doi.org/10.1111/jcal.12036 

Clayton, K., & Murphy, A. (2016). Smartphone Apps in Education: Students Create Videos to Teach Smartphone Use as Tool for Learning. Journal of Media Literacy Education, 8(2), 99–109. 

Coates, H. (2006). Student Engagement in Campus-based and Online Education: University Connections.Routledge. 

Coates, H. (2007). A model of online and general campus-based student engagement. Assessment and Evaluation in Higher Education, 32(2), 121–141. https://doi.org/10.1080/02602930600801878 

Compeau, D. R., & Higgins, C. A. (n.d.). Computer Self Efficacy: Development of a Measure and Initial Test. 

Corbeil, J. R., & Valdes-Corbeil, M. E. (2007abc). Are you ready for mobile learning? Educause Quarterly, 30(2), 51–58. 

Cresswell, J. W. (2009). Research Design: Qualitative, Quantitative, And Mixed Methods Approaches.Sage Publications. 

Creswell, J. W. (2012). Educational Research: Planning, Conducting, and Evaluating Quantitative and Qualitative Research (Fourth). Edward Brothers, Inc. 

Crompton, H. (2013). Handbook of Mobile Learning: Foundations and Future. In Handbook of Mobile Learning (Issue 10204). Routledge. https://doi.org/10.4324/9780203118764.ch1 

Crompton, H. (2014). A diachronic overview of mobile learning: A shift toward student-centered pedagogies Various View project Google Earth for Onsite and Distance Education (GEODE) View project. 

Crompton, H. (2019). A historical overview of mobile learning: Toward learner-centered education (Issue August2013). 

Cronbach, L. J. (1951). Coefficient alpha and the internal tructure of tests*. Psychometrika, 16(3), 297–334. https://doi.org/https://doi.org/10.1007/BF02310555 

Dechow, M. (1994). Accounting & Economics The role of accounting accruals. Journal of Accounting & Economics, 18,3–42. 

del Rey, S. (2013). The Use of Current Mobile Learning Applications in EFL. https://api.semanticscholar.org/CorpusID:114009421 

Demir, K., & Akpinar, E. (2018). The effect of mobile learning applications on students’ academic achievement and attitudes toward mobile learning. Malaysian Online Journal of Educational Technology, 6(2), 48–59. https://doi.org/10.17220/mojet.2018.02.004 

Denis, S. (2014). (12) Patent Application Publication (10) Pub. No.: US 2014/0101008 A1 (Patent US 2014/0101008 A1). US Patent Application Publication. 

Dias, L. (2017ab). Teaching and learning with mobile devices in the 21st century digital world: Benefits and challenges. European Journal of Multidisciplinary Studies, 2(5), 339–344. 

Duprey, M. D., Hutchings, A., & Mamishian, A. H. (n.d.). Promoting Student Engagement through the Use of Mobile Applications. 

Emblen-Perry, K. (2018). Enhancing student engagement in business sustainability through games. International Journal of Sustainability in Higher Education, 19(5),858–876.https://doi.org/10.1108/IJSHE-05-2017-0075 

Ericsson, K. A. (2014). Adaptive Expertise and Cognitive Readiness: A Perspective from the Expert-Performance Approach. https://api.semanticscholar.org/CorpusID:59794645 

Erin,D. B. (1994). Cognitive Assessment: A Multidisciplinary Perspective. 

Everts, R., Mürner-Lavanchy, I. M., Schroth, G., & Steinlin, M. (2015). Neural change following different memory training approaches in very preterm born children – A pilot study. Developmental Neurorehabilitation, 20, 14–24. https://api.semanticscholar.org/CorpusID:41756007 

Farrelly, G. E., & Hudson, E. J. (1985). How to teach introductory accounting: Student views. Journal of Accounting Education, 3(1), 47–56. https://doi.org/10.1016/0748-5751(89)90036-5 

Febrita, Y., & Ulfah, M. (2019). Peranan Media Pembelajaran Untuk Meningkatkan MotivasiBelajarSiswa. Prosiding DPNPM Unindra 2019,181–188. 

Feltz, D. L., & Payment, C. A. (2005). Self-Efficacy Beliefs Related to Movement and Mobility. Quest, 57, 24–36. https://api.semanticscholar.org/CorpusID:145582865 

Feng, S., & Su, B.-C. (2019). Discussion on Accounting Education. DEStech Transactions on Social Science, Education and Human Science. https://api.semanticscholar.org/CorpusID:191898968 

Fernandez, S. (2018). University Student’s Perspectives on Using Cell Phones in Classrooms-Are They Dialing up Disaster? In TOJET: The Turkish Online Journal of Educational Technology (Vol. 17,Issue 1). 

Fernholz,L. T.(2011). TargetEstimation: ANew Approach to Parametric Estimation. In International Encyclopedia ofStatistical Science. Springer-Verlag Berlin Heidelberg.https://doi.org/10.1007/978-3-642-04898-2 

Fess,P. E.,&Warren, C. S. (2019). Principles of accounting.Cengage Learning. 

France, D., Powell, V., Mauchline, A. L., Welsh, K., Park, J., Whalley, W. B., & Rewhorn, S. (2016). Ability of students to recognize the relationship between using mobile apps for learning during fieldwork and the development of graduate attributes. Journal of Geography in Higher Education, 40(2), 182– 192.https://doi.org/10.1080/03098265.2016.1154931 

Fredricks, J. A., & Mccolskey, W. (2018). The Measurement of Student Engagement: A Comparative Analysis of Various Methods and Student Self-report Instruments. In Handbook of Research on Student Engagement. Springer InternationalPublishingAG. https://doi.org/10.1007/978-1-4614-2018-7 

Fredricks, J., McColskey, W., Meli, J., Mordica, J., Montrosse, B., Mooney, K., & Regional Educational Laboratory, S. (2011). Measuring Student Engagement in Upper Elementary through High School: A Description of 21 Instruments. Issues & Answers. REL 2011-No. 098. In Regional Educational Laboratory Southeast (Vol. 98). Institute of Education Sciences (IES). http://prx.library.gatech.edu/login?url=http://search.ebscohost.com/login.aspx? direct=true&db=eric&AN=ED514996&site=ehost-live 

Gall,D. M.,Gall,P. J.,&Borg, R. W. (2003). Educational Research: An Introduction (Seventh). PearsonEducation, Inc. 

Geiger, M. A., & Ogilby, S. M. (2000). The first course in accounting: Students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education, 18(2), 63–78. https://doi.org/10.1016/s0748­5751(00)00011-7 

Georgieva, E. S., Smrikarov, A. S., & Georgiev, T. S. (2011). Evaluation of mobile learning system. Procedia Computer Science, 3, 632–637. https://doi.org/10.1016/j.procs.2010.12.106 

Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: A guide for non-statisticians. International Journal of Endocrinology & Metabolism, 10(2),486–489.https://doi.org/10.5812/ijem.3505 

Gikas, J., & Grant, M. M. (2013). Mobile computing devices in higher education: Student perspectives on learning with cellphones, smartphones & social media. Internet and Higher Education, 19, 18–26. https://doi.org/10.1016/j.iheduc.2013.06.002 

Given, L. M. (2008). The SAGE Encyclopedia of Qualitative Research Methods (1st &2nded.). Sage Publications. 

Godwin-jones, R. (2011). Emerging technologies mobile apps for language learning. Language Learning & Technology, 15(2), 2–11. 

Goh, C. F., & Ong, E. T. (2019). Flipped classroom as an effective approach in enhancing student learning of a pharmacy course with a historically low student pass rate. Currents in Pharmacy Teaching and Learning, 11(6), 621– 629.https://doi.org/10.1016/j.cptl.2019.02.025 

Golitsyna, I. (2017). Educational Process in Electronic Information-educational Environment. Procedia -Social and Behavioral Sciences, 237, 939–944. https://doi.org/10.1016/j.sbspro.2017.02.132 

Gorard, S. (2001). Qutantitative Methods in Educational Research: The Role of Numbers Made Easy (First Edit). Continuum. 

Gracia, L. & Flores, J. (2021). Students’ perception of mobile learning application (MLA) in accounting education. Journal of Accounting Education, 57, 100789. https://doi.org/doi:10.1016/j.jaccedu.2021.100789 

Griffith, S. F., & Arnold, D. H. (2019). Home learning in the new mobile age : parent–child interactions during joint play with educational apps in the US. Journal of Children and Media, 13(1), 1–19. https://doi.org/10.1080/17482798.2018.1489866 

Gunuc, S. (2014). The relationship between student engagement and their academic achievement. International Journal on New Trends in Education and Their Implications, 5(4),216–231. 

Hallberg, K., Cook, T. D., Cook, T. D., Steiner, P. M., & Clark, M. H. (2016). Pretest Measures of the Study Outcome and the Elimination of Selection Bias: Evidence from Three WithinStudyComparisons. Prevention Science, 19, 274– 283.https://api.semanticscholar.org/CorpusID:4369975 

Hamari, J., & Sarsa, H. (2014). Does Gamification Work? — A Literature Review of Empirical Studies on Gamification. 47th Hawaii International Conference on System Science Does,3025–3034.https://doi.org/10.1109/HICSS.2014.377 

Hamid, S. A., Muhisn, Z. A. A., Noori, A. S., & . . . (2022). Mobile Learning in Higher Education through Covid 19 Epidemic. Recent Trends in …, June. https://doi.org/https://doi.org/10.5281/zenodo.6476912 

Handal, B., & El-khoury, J. (2013). A framework for categorising mobile applications in mathematics education. Australian Conference on Science and Mathematics Education,142–147. 

Handelsman, M. M., Briggs, W. L., Sullivan, N., & Towler, A. (2005). A Measure of College Student Course Engagement. The Journal of Educational Research, 98, 184–192.https://api.semanticscholar.org/CorpusID:33009697 

Handoyo, S., & Anas, S. (2019). Accounting Education Challenges in the New Millennium Era: Impact of Advanced of Technology and Dynamic Business Environment. Journal of Accounting Auditing and Business, 2(1), 25. https://doi.org/10.24198/jaab.v2i1.20429 

Hashemi, M., Azizinezhad, M., Najafi, V., & Nesari, A. J. (2011). Social and what is mobile learning? challenges and capabilities. Procedia -Social and Behavioral Sciences, 30(1), 2477–2481.https://doi.org/10.1016/j.sbspro.2011.10.483 

Hashim, K. F., Tan, F. B., & Rashid, A. (2015). Adult learners’ intention to adopt mobile learning: A motivational perspective. In British Journal of Educational Technology (Vol. 46,Issue 2,pp.381–390). https://doi.org/10.1111/bjet.12148 

Heale, R., & Twycross, A. (2015). Validity and reliability in quantitative studies. In Evidence-Based Nursing (Vol. 18, Issue 3, pp. 66–67). BMJ Publishing Group. https://doi.org/10.1136/eb-2015-102129 

Hearn, J. C. (1987). Impacts of Undergraduate Experiences on Aspirations and Plans forGraduate. Research in Higher Education, 27(2), 119–141. 

Hendryadi, H. (2017). Validitas Isi: Tahap Awal Pengembangan Kuesioner. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2(2), 169– 178.https://doi.org/10.36226/jrmb.v2i2.47 

Hennig, S., Staatz, C. E., Bond, J. A., Leung, D., & Singleton, J. (2019). Quizzing for success: Evaluation of the impact of feedback quizzes on the experiences and academic performance of undergraduate students in two clinical pharmacokinetics courses. Currents in Pharmacy Teaching and Learning, xxxx, 0–1.https://doi.org/10.1016/j.cptl.2019.03.014 

Henrie, C. R. (2016). Measuring Student Engagement in Technology-Mediated Learning Environments. https://api.semanticscholar.org/CorpusID:151675869 

Higgins, C. A. (1995). Development of a Measure and Initial Test. MIS Quarterly, 19(2),189–211. 

Hsieh, J. & Hsieh, Y. (2016). Using mobile apps to enhance accounting students’ learning: A case of the top ranked business schools in the US. Journal of Education and Training Studies, 4(7), 61–68. https://doi.org/doi: 10.11114/jets.v4i7.1651 

Hu, S., & Kuh, G. D. (2001). Document resume. Annual Meeting of the American Educational Research Association,3. 

Huang, W., Huang, W., & Tschopp, J. (2010). Sustaining iterative game playing processes in DGBL: The relationship between motivational processing and outcome processing. Computers & Education, 55(2), 789–797. https://doi.org/10.1016/j.compedu.2010.03.011 

Huoy, L. S. (2015). Mathematics learning app faculty of computing and informatics thesis submitted in partial.UniversityMalaysia Sabah. 

Hussin, S., Manap, M. R., Amir, Z., & Krish, P. (2012). Mobile Learning Readiness among Malaysian Students at Higher Learning Institutes. Asian Social Science, 8(12),276–283.https://doi.org/10.5539/ass.v8n12p276 

Hutchison, A., Beschorner, B., & Schmidt-crawford, D. (2012). Exploring The Use of the iPad for Literacy Learning. International Reading Association. https://doi.org/10.1002/TRTR.01090 

Hwang, G., & Wu, P. (2012). Advancements and trends in digital game-based learning research: a review of publications in selected journals from 2001 to 2010. British Journal of Educational Technology, 43(1), 6–10. https://doi.org/10.1111/j.1467-8535.2011.01242.x 

Indonesian Ministry of Education and Culture. (2020). Panduan penyelenggaraan pembelajaran pada tahun ajaran 2020/2021 dan tahun akademik 2020/2021 di masa pandemi.KemdikbudRI. 

Indonesian Ministry of Higher Education. (2020). Panduan penyelenggaraan pembelajaran semester gasal 2020/2021 di perguruan tinggi (1st ed.). DirektoratJenderalPendidikanTinggi KemdikbudRI. 

Isman, A., & Celikli, G. E. (2009). How does student ability and self-efficacy affect the usage of computer technology? Turkish Online Journal of Educational Technology, 8(1). 

Jabbour, K. K. (2014). An analysis of the effect of mobile learning on lebanese higher education. Informatics in Education, 13(1), 1–15. 

Jebeile, S. H. (2010). The spread of ICT innovation in accounting education. International Journal of Teaching and Learning in Higher Education, 22(2), 158–168. 

Jochems, W., Van Merriënboer, J., & Koper, R. (2014). Integrated e-learning: Implications for pedagogy, technology and organization.Routledge. 

Johnson, C., & Kritsonis, W. A. (2007). National School Debate: Banning Cell Phones on Public School Campuses in America. National Forum of Educational Administration and Supervision Journals, 25(4), 1–6. 

Jones, I. (2017). The effects of mobile device use on social interactions among college students (S. U.-Lakeland.,Ed.). 

Karakas, A., & Karaca, G. (2011). Use and importance of illustration as materials in foreign language teaching. Balikesir Universitesi Sosyal Bilimler Dergisi, 351– 357.http://www.academia.edu/download/30867597/c14s26mk.pdf#page=371 

Karim, M. A., & Iqbal, M. A. (2021). The impact of mobile learning on motivation and academic performance of students: Evidence from a developing country. Education and Information Technologies, 26(3),2933–2954. 

Kearney, M., Schuck, S., Burden, K., & Aubusson, P. (2012). Viewing mobile learning from a pedagogical perspective. Research in Learning Technology, 20(1),14406.https://doi.org/10.3402/rlt.v20i0.14406 

Kemenristekdikti. (2018). Hadapi Revolusi Industri 4.0, Kemenristekdikti Sederhanakan Regulasi dan Cabut 20 Peraturan yang Tidak Relevan. 

Kemenristekdikti. (2019). PJJ, E-Learning, & Blended Learning. 

Kemp, R., & Waybright, J. (2014). Adjusting and Closing Entries. In Financial Accounting (Third). Pearson Education,Inc. 

Kenny, R. F., Neste-Kenny, J. M. C. Van, Burton, P. A., Park, C. L., & Qayyum, A. (2012). Using self-efficacy to assess the readiness of nursing educators and students for mobile learning. The International Review of Research in Open and Distributed Learning, 13, 277–296. https://api.semanticscholar.org/CorpusID:70406598 

Kilis, S. (2013). Impacts of Mobile Learning in Motivation, Engagement and Achievement of Learners: Review of Literature. Gaziantep University Journal of Social Sciences, 12(2),375–383. 

Kim, D.-J., Kim, D., & Choi, S.-H. (2016). How Does the Use of Mobile Devices Affect Teachers’ Perceptions on Mobile Learning? International Conferences ITS, ICEduTech and STE,297–300. 

Kim, K. (2019). Enhancing students’ active learning and self-efficacy using mobile technology in medical English classes. Korean Journal of Medical Education, 31(1),51–60.https://doi.org/https://doi.org/10.3946/kjme.2019.118 

Kinay, I., & Bagceci, B. (2016). The Investigation of the Effects of Authentic Assessment Approach on Prospective Teachers’ Problem-Solving Skills. International Education Studies, 9(8),51.https://doi.org/10.5539/ies.v9n8p51 

Klein, S. P., Kuh, G. D., Chun, M., Hamilton, L., & Shavelson, R. (2005). An approach to measuring coqnitive outcomes across higher education institutions. Research in Higher Education, 46(3), 251–276. https://doi.org/10.1007/s11162-004-1640-3 

Klimova,B. F. (2019). Impact of MobileLearning onStudents’ Achievement Results. Education Sciences.https://api.semanticscholar.org/CorpusID:151088907 

Koran Tempo.(2015). 2016, Indonesia Empat Besar Pengguna Smartphone. 

Kuh, G. D. (2003). What we’re learning about student engagement from NSSE. Change: The Magazine of Higher Learning. 35(2), 24–32. https://doi.org/oi: 10.1080/00091380309604090 

Kukulska-Hulme, A., & Traxler, J. (2005). Mobile teaching and learning. In Mobile Learning: A Handbook for Educators and Trainers. https://doi.org/https://doi.org/10.4324/9780203003428 

Kumar, B. A., Goundar, M. S., & Chand, S. S. (2019). Usability guideline for Mobile learning applications: an update. Education and Information Technologies, 24(6). https://doi.org/10.1007/s10639-019-09937-9 

Kumar Basak, S., Wotto, M., & Bélanger, P. (2018). E-learning, M-learning and D-learning: Conceptual definition and comparative analysis. E-Learning and Digital Media, 15(4), 191–216.https://doi.org/10.1177/2042753018785180 

Kuo, Y., Walker, A. E., Schroder, K. E., &Belland, B. R. (2014). Interaction, Internet self-efficacy, and self-regulated learning as predictors of student satisfaction in onlineeducationcourses. The Internet and Higher Education, 20,35-50. 

Kurniatie, I., & Octavia, V. (2021). Efektivitas Media Audio Visual Pada Pembelajaran Daring Kelas Vii di Mts Fatahillah Cimahi. Proceedings UIN Sunan Gunung Djati Bandung, 83(1), 1–12. 

Kurniawan, A., Said, K., & Anton, O. (2018). Development of media-based learning using android mobile learning Detection and Analysis Cerber Ransomware Using Network Forensics Investigative Methodology. Article in Journal of Theoretical and Applied Information Technology, 15(3). 

Laar,E.Van, Deursen,A. J. A. M. Van, Dijk,J. A. G. M. Van, &Haan, J. De. (2017). The relation between 21st-century skills and digital skills or literacy: A systematic literature review. Computers in Human Behavior. https://doi.org/10.1016/j.chb.2017.03.010 

Lam, K. W., Hassan, A., Sulaiman, T., Lam, K. W., Hassan, A., & Sulaiman, T. (2018). Evaluating the Face and Content Validity of an Instructional Technology Competency Instrument for University Lecturers in Malaysia Evaluating the Face and Content Validity of an Instructional Technology Competency Instrument for University Lecturers in Ma. International Journal of Academic Research in Business & Social Sciences, 8(5), 367–385. https://doi.org/10.6007/IJARBSS/v8-i5/4108 

Lee, C. (2009). The influence of mobile self-efficacy on attitude towards mobile advertising. International Conference on New Trends in Information and Service Science, 1.https://doi.org/10.1109/NISS.2009.91 

Lee, C. Y., & Cherner, T. S. (2015). A comprehensive evaluation rubric for assessing instructionalapps. Journal of Information Technology Education, 14(1), 21–53. 

Lestari, S. W., Anwar, K., & Prayitno, A. (2020). Development of Physics Learning Media Using the Scientific Approach to Improve Student Learning Outcomes. Journal of Physics: Conference Series, 1531(1), 012005. https://doi.org/https://doi.org/10.1088/1742-6596/1531/1/012005 

Li, Y., & Lerner, R. M. (2013). Interrelations of behavioral, emotional, and cognitive school engagement in high school students. Journal Youth Adolescence, 42(1), 20–32.https://doi.org/10.1007/s10964-012-9857-5 

Li, Y., Li, C., & Liu, Y. (2020). Mobile Learning Application in Accounting Ethics Education: Impact on Students’ Cognitive Learning Outcomes. Journal of Accounting Education, 52, 100621. https://doi.org/https://doi.org/10.1016/j.jaccedu.2020.100621 

Liberati, A., Altman, D. G., Tetzlaff, J., Mulrow, C., Gøtzsche, P. C., Ioannidis, J. P. A., Clarke, M., Devereaux, P. J., Kleijnen, J., & Moher, D. (2009). The PRISMA statement for reporting systematic reviews and meta-analyses of studies that evaluate healthcare interventions: explanation and elaboration. BMJ (Clinical Research Ed.), 339(62), 1–34. https://doi.org/10.1136/bmj.b2700 

Lim, J., & Richardson, J. C. (2016). Exploring the effects of students’ social networking experience on social presence and perceptions of using SNSs for educational purposes. Internet and Higher Education, 29(1), 31–39. https://doi.org/https://doi.org/10.1016/j.iheduc.2015.12.001 

Lim, T. (2018). Penetrasi & Perilaku Pengguna Internet Indonesia 2017. Survei AsosiasiPenyelenggara JasaInternetIndonesia 2017. 

Looi, C., Seow, P., Zhang, B., So, H., Chen, W., & Wong, L. (2009). Leveraging mobile technology for sustainable seamless learning: A research agenda. British Journal of Educational Technology, 1–16. https://doi.org/10.1111/j.1467-8535.2008.00912.x 

Lynn, M. R. (1967). Determination and Quantification of Content Validity. Nursing Research, 35(6), 382–386. https://doi.org/doi/10.1097/00006199-198611000­00017 

Madah Marzuki,M., NikAbdul Majid,W. Z., Mohd Shukri,R. S., MohdZawawi, M. Z., & Abu Bakar, H. (2020). 4P-Model of accounting learning process: The role of mobile apps technology among non-accounting students. Journal of Education for Business, 95(6), 384–392. https://doi.org/10.1080/08832323.2019.1666787 

Maguire, M., & Delahunt, B. (2017). Doing a thematic analysis: A pratical, step-by­step guide for learning and teaching scholars. All Ireland Journal of Teaching and Learning in Higher Education (IASHE-J), 3, 3135–3140. https://doi.org/10.1109/TIA.2014.2306979 

Mahat, J., Ayub, A. F. M., Luan, S., & Wong. (2012). An Assessment of Students’ Mobile Self-Efficacy, Readiness and Personal Innovativeness towards Mobile Learning in Higher Education in Malaysia. Procedia -Social and Behavioral Sciences, 64,284–290.https://api.semanticscholar.org/CorpusID:145781831 

Malley, C. O., Vavoula, G., Glew, J., Taylor, J., Sharples, M., Lonsdale, P., Naismith, L., Waycott, J., Malley, C. O., Vavoula, G., Glew, J., Taylor, J.,&Sharples, M. (2005). Guidelines for learning/teaching/tutoring in a mobile environment. 

Mango, O. (2015). iPAD use and student engagement in the classroom. Turkish Online Journal of Educational Technology, 14(1), 53–57. 

Mansour, A. H. E. (2016). Use of smartphone apps among library and information science students at South Valley University, Egypt. The Electronic Library, 34(3). https://doi.org/http://dx.doi.org/10.1108/EL-03-2015-0044 

Martin, D. M., Mohan, A., Alonzo, A., Gates, N. J., Gbadeyan, O., Meinzer, M., Sachdev, P. S., Brodaty, H., & Loo, C. K. (2019). A Pilot Double-Blind Randomized Controlled Trial of Cognitive Training Combined with Transcranial Direct Current Stimulation for Amnestic Mild Cognitive Impairment. Journal of Alzheimer’s Disease : JAD, 11, 1. https://api.semanticscholar.org/CorpusID:201063596 

Masuwai, A., Tajudin, M., & Saad, N. S. (2016). Evaluating the face and content validity of a Teaching and Learning Guiding Principles Instrument ( TLGPI ): A perspective study of Malaysian teacher educators. Malaysian Journal of Society and Space, 3(3), 11–21. 

Matias, A., &Wolf, D. F. (2015a). Increasing student engagement and retention using mobile applications: Smartphones, skype and texting technologies engaging students in online courses through the use of mobile technology. Cutting-Edge Technologies in Higher Education, 6D, 115–142. https://doi.org/10.1108/S2044-9968(2013)000006D007 

Maxwell, J. A. (2013). Qualitative Research Design: An Interactive Approach (L. Bickman&D. J. Rog,Eds.;ThirdEdit). Sage Publications,Inc. 

Menekse, M., Anwar, S., & Purzer, S. (2018a). Self-Efficacy and Mobile Learning Technologies : A Case Study of CourseMIRROR. In C. Hodges (Ed.), Self-Efficacy in Instructional Technology Contexts (Issue November, pp. 57–74). Springer,Cham. https://doi.org/10.1007/978-3-319-99858-9 

Mertler, C. A., & Charles, C. M. (2008). Introducation to Educational Research (SixthEdit). Pearson Education,Inc. 

Metcalfe, J. (2017). The Power of Feedback in Learning and Teaching. Michigan Press. 

Mobile Learning Apps to Support Students Learning Goals. (2016). International Journal of Computing, Communication and Instrumentation Engineering, 3(2). https://doi.org/10.15242/ijccie.u0616008 

Montrieux, H., Vanderlinde, R., Schellens, T., & De Marez, L. (2015a). Teaching and learning with mobile technology: A qualitative explorative study about the introduction of tablet devices insecondary education. PLoS ONE, 10(12), 1–17. https://doi.org/10.1371/journal.pone.0144008 

Moorthy, K., Yee, T. T., T’ing, L. C., & Kumaran, V. V. (2019). Habit and hedonic motivation are the strongest influences in mobile learning behaviours among higher education students in Malaysia. Australasian Journal of Educational Technology.https://api.semanticscholar.org/CorpusID:155146175 

Morrone, A. S., Gosney, J., & Engel, S. (2012a). Empowering Students and Instructors: Reflections on the Effectiveness of iPads for Teaching and Learning (Issue April). https://library.educause.edu/­/media/files/library/2012/4/elib1201-pdf.pdf 

Moseley, L. (n.d.). ls Mobile Learning the Future of 21 st Century Education? Educational Considerations from Various Perspectives Minakshi Lahiri. 

Mousa, R. (2020). The Effectiveness of Mobile Learning in Teaching Accounting. Journal of Education and Practice, 11(11), 98–104. 

Mulyadi, M. (2019). The development of mobile learning applications to improve learning outcomes in accounting. Journal of Physics: Conference Series, 1317(1), 012044. https://doi.org/https://doi.org/10.1088/1742­6596/1317/1/012044 

Mushi, R. M. (2020). Assessing the Influence of Self-Efficacy on the Acceptance of Mobile Phone Technology within the SMEs. Journal of International Technology and Information Management, 29(2), 100–122. https://doi.org/10.58729/1941-6679.1450 

Naciri, A., Baba, M. A., Achbani, A., & Kharbach, A. (2020). Mobile Learning in higher education: Unavoidable alternative during COVID-19. Aquademia, 4(1). https://doi.org/10.29333/aquademia/8227 

Na’im, A. (2016). Pendidikan akuntansi sebagai fondasi terwujudnya akuntan profesional: Kolaborasi IAI, regulator (pemerintah) dan perguruan tinggi-Sudut pandang regulator. 

Nasution, M. I. P. (2016). Strategi pembelajaran efektif berbasis mobile learning pada sekolah dasar. 10(1), 0–14. 

Needles, B. E., Powers, M., & Crosson, S. V. (2014). Principles of Accounting (R. Dewey, Ed.;Twelfth). Cengage Learning. 

Neves, F. R., de Aquino, A. C. B., & Silva, P. B. Da. (2022). New development: The challenges of public sector accounting education in business schools. Public Money & Management, 42, 569–572. https://api.semanticscholar.org/CorpusID:248470195 

Nordstokke, D. W., & Zumbo, B. D. (2007). A cautionary tale about levene’ s tests for equal variances. Journal of Educational Research & Policy Studies, 7(1), 1–14. 

Nunnaly, J. C., & Bernstein, I. H. (1994). Psychometric Theory (Third Edition, Ed.). McGraw-Hill,Inc. 

Nurrita, T. (2018). The Effectiveness of Audio-Visual Aids in Students’ Learning. Jurnal Pendidikan Bahasa dan Sastra. Jurnal Pendidikan Bahasa Dan Sastra, 18(2),179–188.https://doi.org/https://doi.org/10.21009/1.08218 

Odede, I. Oghenerukevwe. (2021). An assessment of students’ perception and self-efficacy towards mobile learning: A case of University of Zululand. SA Journal of Information Management, 23, 8. https://api.semanticscholar.org/CorpusID:233454585 

OECD, & ADB. (2015). Education in Indonesia: Rising to the Challenge. In Far Eastern Survey (Vol. 20, Issue 15). https://doi.org/10.1525/as.1951.20.15.01p0699q 

O’Flaherty, J., & Phillips, C. (2015). The use of flipped classrooms in higher education: A scoping review. Internet and Higher Education, 25, 85–95. https://doi.org/10.1016/j.iheduc.2015.02.002 

Oluwatayo, J. A. (2012). Validity and Reliability Issues in Educational Research. Journal of Educational and Social Research, 2(May), 391–400. https://doi.org/10.5901/jesr.2012.v2n2.391 

Ozan, O., Telli, G., Yamamoto, & Demiray, U. (2016). Mobile learning technologies and educational applications. https://api.semanticscholar.org/CorpusID:221661540 

Pajares, F. (1996). Review of Educational. Review of Educational Research, 66(4), 543–578.https://doi.org/10.3102/00346543066004543 

Pajares, F., & Schunk, D. H. (2001). Self-beliefs and school success: self-efficacy, self-concept, and school achievement. In R. Riding & S. Rayner (Eds.), Perception (pp. 239–266). Ablex Publishing. 

Pandit, S. (2021). Challenges faced in the delivery of the subject of accounting at the under graduate level. Gap Gyan -A Global Journal of Social Sciences. https://api.semanticscholar.org/CorpusID:237490024 

Park, S. Y., Nam, M., & Cha, S. (2011). University students’ behavioral intention to use mobile learning: Evaluating the technology acceptance model. British Journal of Educational Technology. https://doi.org/10.1111/j.1467­8535.2011.01229.x 

Parker, L. D., Guthrie, J., & Linacre, S. (2011). The relationship between academic accounting research and professional practice. Accounting, Auditing & Accountability Journal, 24(1), 5–14. https://doi.org/10.1108/09513571111098036 

Patton, M. Q. (2015). Qualitative Research & Evaluation Methods (V. Knight, Ed.; Fourth Edi). Sage Publications,Inc. 

Paz, V. (2017). Innovative new apps and uses for the accounting classroom. Journal Of Emerging Technologies in Accounting, 14(1), 63–75. https://doi.org/10.2308/jeta-51653 

Pechenkina, E., Laurence, D., Oates, G., Eldridge, D., & Hunter, D. (2017). Using a gamified mobile app to increase student engagement, retention and academic achievement. International Journal of Educational Technology in Higher Education, 14(1). https://doi.org/10.1186/s41239-017-0069-7 

Pedro, L. F. M. G., Barbosa, C. M. M. de O., & Santos, C. M. das N. (2018). A critical review of mobile learning integration in formal educational contexts. In International Journal of Educational Technology in Higher Education (Vol. 15, Issue 1). SpringerNetherlands. https://doi.org/10.1186/s41239-018-0091-4 

Perry, D. R., & Steck, A. K. (2016). Increasing Student Engagement, Self-efficacy , and Meta-Cognitive Self-Regulation in the High School Geometry Classroom : Do iPads Help ? Computers in the Schools, 0569(February). https://doi.org/10.1080/07380569.2015.1036650 

Phillips, F., & Schmidt, R. N. (2010). Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries *. 9(2), 87– 96.https://doi.org/10.1111/j.1911-3838.2010.00006.x 

Piaget, J. (1929). The Child’s Conception of the World. Redwood Press Limited. https://ia800501.us.archive.org/30/items/childsconception01piag/childsconcept ion01piag.pdf 

Pianta, R. C., Hamre, B. K., & Allen, J. P. (2012). Teacher-Student Relationships and Engagement: Conceptualizing, Measuring, and Improving the Capacity of Classroom Interactions.https://api.semanticscholar.org/CorpusID:177725 

Pike, G. R., Kuh, G. D., & Massa-McKinley, R. (2012a). First-year students’ employment, engagement, and academic achievement: Untangling the relationship using administrative data. Research in Higher Education, 53(5), 550–575.https://doi.org/doi:10.1007/s11162-011-9252-0 

Pilar, R.-A., Jorge, A. S.-A., & Cristina, C. (2013). The Use of Current Mobile Learning Applications inEFL. Procedia -Social and Behavioral Sciences, 103, 1189–1196.https://api.semanticscholar.org/CorpusID:62702869 

Pilgrim, J., Bledsoe, C., & Reily, S. (2012). New Technologies in the Classroom. In The Delta Kappa Gamma Bulletin (Educationa, pp. 16–22). Delta Kappa Gamma Society International and. https://doi.org/10.1017/cbo9780511667190.051 

Pratiwi, B., & Puspito Hapsari, K. (2020). Analisis Kemampuan Berpikir Tingkat Tinggi Melalui Pemanfaatan YouTube Sebagai Media Pembelajaran Bahasa Indonesia. Jurnal Ilmiah Sekolah Dasa, 4(2), 282. https://doi.org/https://doi.org/10.23887/jisd.v4i2.24238 

Prawisuda, G., Kustijono, R., & Hidayati, S. N. (2016). Media mobile learning application (mla) berbasis android materi bunyi. Pensa E-Jurnal: Pendidikan Sains, 4(2),1–5. 

Purnamasari, A. W., Wiranatha, A. A. K. C., & Mandenni, N. M. I. M. (2014). AplikasiM-Learningpada Platform Android. Merpati, 2(2), 219. 

Purzer, S. (2011). The Relationship Between Team Discourse, Self-Efficacy, and Individual Achievement: A Sequential Mixed-Methods Study. Journal of Engineering Education, 100(4), 655–679. https://doi.org/https://doi.org/10.1002/j.2168-9830.2011.tb00031.x 

Puspitarini, Y. D., & Hanif, M. (2019). Using learning media to increase learning motivation in elementary school. Anatolian Journal of Education, 4(2), 53–60. https://doi.org/10.29333/aje.2019.426a 

Putra, Y. P. H., & Sumbawati, M. S. (2019). Pengembangan Media Pembelajaran MICIN “Multiple Intelligences in One” Terhadap Hasil Belajar Siswa pada Mata PelajaranDasar DesainGrafis. Jurnal IT-EDU, 3. 

Putri, R. P., Setiono, S., & Ramdhan, R. M. (2021). E-learning media and students’ achievement and attitude in physics learning. Journal of Physics: Conference Series, 1818(1), 012128. https://doi.org/https://doi.org/10.1088/1742­6596/1818/1/012128 

Radif, A., & Kamin, Y. (2019). Mobile learning acceptance: A study of student perceptions. International Journal of Emerging Technologies in Learning (IJET), 14(11), 123–140. https://doi.org/https://doi.org/10.3991/ijet.v14i11.11691 

Rahmawati, F., Rosy, B., Panduwinata, L. F., & Surabaya, U. N. (2023). Evaluation of the implementation of 4c skills at the surabaya city otkp skills competency vocational. Jurnal Pendidikan Ilmu Sosial, 33(1),135–151. 

Raluca, S. (2016). Using interactive methods in teaching accounting. Studies in Business and Economics, 11(2), 130–139. https://doi.org/10.1515/sbe-2016­0027 

Rasouli, R., Alipour, Z. M., & Ebrahim, T. P. (2018). Effectiveness of cognitive learning strategies on test anxiety and school performance of students. International Journal of Educational and Psychological Researches, 4, 20–25. https://api.semanticscholar.org/CorpusID:149735136 

Razzaq, A., Samiha, Y. T., & Anshari, M. (2018). Smartphone Habits and Behaviors in Supporting Students Self-Efficacy. Int. J. Emerg. Technol. Learn., 13, 94– 109.https://api.semanticscholar.org/CorpusID:65206220 

Reigeluth, C. M., & Frick, T. W. (1999). Formative Research: A Methodology for Creating and Improving Design Theories. January 2019. 

Rey, G. D., & Fischer, A. (2012). The expertise reversal effect concerning instructional explanations. Instructional Science, 41, 407–429. https://api.semanticscholar.org/CorpusID:62525046 

Richey, R. C., & Klein, J. D. (2005). Developmental Research Methods: Creating Knowledge from Instructional Design and Development Practice. 16(2), 23–38. 

Richey, R. C., & Klein, J. D. (2007). Design and Development Research. Lawrence ErlbaumAssociates, Inc. 

Rosalina, A., Azro, I., & Tompunu, A. N. (2021). Pembuatan Animasi Motion Graphic dalam Pembelajaran Akuntansi Bagan Akun Standar untuk Jurusan AkuntansiPoliteknikNegeriSriwijaya. Jurnal JUPITER, 13(2), 22–32. 

Rowan-kenyon,H. T.,Swan, A. K., &Creager, M. F. (2012). Special Section Science, Technology, Engineering, and Mathematics (STEM) Careers Social Cognitive Factors, Support, and Engagement: Early Adolescents’ Math Interests as Precursors to Choice of Career. Special Section Science, Technology, Engineering, and Mathematics (STEM) Careers, 60(March),2–15. 

Ruzgar, N., & Ozdamar Keskin, N. (2019). The effects of mobile learning on student achievement, attitudes, and engagement in accounting education. Ournal of Accounting Education, 48,50–63. 

Sad, S. N., & Göktas, Ö. (2014). Preservice teachers’ perceptions about using mobile phones and laptops in education as mobile learning tools. British Journal of Educational Technology, 45(4), 606–618.https://doi.org/10.1111/bjet.12064 

Sahrir, M. S., Alias, N. A., Ismail, Z., & Osman, N. (2012). Employing design and development research (DDR) approaches in the design and development of online arabic vocabulary learning games prototype. Turkish Online Journal of Educational Technology, 11(2), 108–119. 

Saifuddin, M., & Nurcahyani, D. (2018). Learners’ cognitive level: learning outcomes based analysis. IJET (Indonesian Journal of English Teaching). https://api.semanticscholar.org/CorpusID:199089386 

Saleem, H., Beaudry, A., & Croteau, A. M. (2011). Antecedents of computer self-efficacy: A study of the role of personality traits and gender. Computers in Human Behavior, 27(5), 1922–1936.https://doi.org/10.1016/j.chb.2011.04.017 

Sánchez, I. A., & Isaias, P. (2018). Mobile learning. The 14th International Conference Mobile Learning. 

Sangoseni, O., Hellman, M., & Hill, C. (2013). Development and Validation of a Questionnaire to Assess the Effect of Online Learning on Behaviors, Attitudes, and Clinical Practices of Physical Therapists in the United States Regarding Evidenced-based Clinical Practice. The Internet Journal of Aliied Health Sciences and Practice, 11(2),1–12. 

Sari, A. M., & Nurcahyo, H. (2018). Improving students learning motivation through mobile learning. Jurnal Pendidikan Biologi Indonesia, 4(3), 271–276. https://doi.org/https://doi.org/10.22219/jpbi.v4i3.6859 

Sari, D. E. (2015). Upaya Peningkatan Pemahaman Siswa Pada Kompetensi Dasar Membuat Jurnal Penyesuaian Melalui Kertas Kerja. November. 

Schunk, D. H. (1985). Self-efficacy and classroom learning’. Psychology in the Schools, 22(April), 208–223. https://doi.org/https://doi.org/10.1002/1520­6807(198504)22:2%3C208::AID-PITS2310220215%3E3.0.CO;2-7 

Seethamraju, R. (2010). Information Technologies in Accounting Education. SIGED: IAIM Conference, January,1–11. 

Seow,P. S.,&Wong,S. P. (2016). Usingamobilegaming apptoenhance accounting education. Journal of Education for Business, 91(8), 434–439. https://doi.org/https://doi.org/10.1080/08832323.2016.1256264 

Sessu, A., & Laepe, S. A. (2018). The Effectiveness Of Video Scribe In Teaching English At SMPN 1 Molawe Konawe Utara. JLEET Journal of Language Education and Educational Technology, 3(1). 

Setiawati, N., Kartika, I., & Purwanto, J. (2015). Pengembangan mobile learning (M-Learning) berbasis moodle sebagai daya dukung pembelajaran fisika di SMA. Universitas Islam Negeri SunanKalijaga,Yogyakarta. 

Setyaningrum, D., Muktiyanto, A., & Hermawan, A. A. (2015). How Indonesian Accounting Education Providers Meet the Demand of the Industry. International Research Journal of Business Studies, 8, 1–11. https://api.semanticscholar.org/CorpusID:202342506 

Shabiralyani, G., Hasan, K. S., Hamad, N., & Iqbal, N. (2015). Impact of visual aids in enhancing the learning process case research: district dera ghazi khan. Journal of Education and Practice, 6(19), 226–234. 

Sharples, M. (2000). The design of personal mobiletechnologies for lifelong learning. Computers & Education, 34(1),177–193. 

Sharples,M. (2006). Big Issues in Mobile Learning. 

Shuler, C., & Ed, M. (2009). Pockets of potential: Using mobile technologies to promote children’s learning (Issue January). The Joan Ganz Cooney Center at Sesame Workshop. 

Siraj, S., Alias, N., Dewitt, D., & Husin, Z. (2013). Design & Developmental Research: An Emergent Trend in Educational Research.Pearson Malaysia Sdn. Bhd. 

So,H.-J. (2012). Turningon mobilelearning in Asia:Illustrative initiatives and policy implications. UNESCO Working Paper Series on Mobile Learning, 1(1). https://doi.org/10.1111/j.1467-8535.2007.00809.x 

Srdar, N. A. (2017). The gap between Learning and Teaching in Accounting Education: the Saudi Arabian Experience (Issue March) [Portsmouth Business School]. https://doi.org/http://dx.doi.org/10.1016/j.ejca.2007.12.011 

Stevenson, M. E., & Hedberg, J. G. (2017). Mobilizing learning: a thematic review of apps in K-12 and higher education. Interactive Technology and Smart Education, 14(2), 126–137.https://doi.org/10.1108/ITSE-02-2017-0017 

StockholmUnibersitetsbibliotek.(2017). DesigningforMobileLearning. In Design of Technology-Enhanced Learning. https://doi.org/https://doi.org/10.1108/978-1­78714-182-720171011 

Stott, T. (2007). Evaluation of low-cost Personal Digital Assistants (PDA) for field data collection and fieldwork leadership by students and staff. Planet, 18(1), 12–17.https://doi.org/10.11120/plan.2007.00180012 

Suarsana, I. M., & Mahayukti, G. A. (2013). Pengembangan E-Modul Berorientasi Pemecahan Masalah Untuk Meningkatkan Keterampilan Berpikir Kritis Mahasiswa. Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI), 2(3), 193.https://doi.org/10.23887/janapati.v2i3.9800 

Sung, H., Jeong, D.-Y., Jeong, Y., & Shin, J. (2015). The Relationship among Self-Efficacy, Social Influence, Performance Expectancy, Effort Expectancy, and Behavioral Intention in Mobile Learning Service. International Journal of U-and e-Service, Science and Technology, 8, 197–206. https://api.semanticscholar.org/CorpusID:28455567 

Sururoh, N. (2018). Analisis Perbandingan Hasil Belajar Menggunakan Modul Myob Berbasis Scientific Approach Dengan Video Tutorial Pada Peserta Didik Kelas Xi Akuntansi Di SmkNegeri 2 Buduran. Jurnal Pendidikan Akuntansi (JPAK), 6(3),298–302. 

Susanti, H., & Iskandar, S. (2019). Enhancing students’ self-efficacy in learning through the use of mobile learning application. Journal of Physics: Conference Series, 1313(1), 012084. https://doi.org/doi: 10.1088/1742­6596/1313/1/012084 

Tabor, S. W. (2016). Making mobile learning work: Student perceptions and implementation factors. Journal of Information Technology Education: Innovations in Practice, 15(1), 75–98. 

Tang, J. E., Chiang, C., & Shih, L.-C. (2009). Using Mobile Knowledge Management on WirelessNetwork: Perceived Self-Efficacy. 2009 International Conference on Management and Service Science, 1–4. https://api.semanticscholar.org/CorpusID:26925274 

Taylor, L., & Parsons, J. (2011). Improving Student Engagement. Current Issues in Education, 14(1), 1–33. 

Thomas,R. L., &Fellowes, M. D. E. (2016). Effectiveness of mobile appsin teaching field-based identification skills. Journal of Biological Education, June. https://doi.org/10.1080/00219266.2016.1177573 

Traxler, J. (2007). Defining, Discussing, and Evaluating Mobile Learning: The moving finger writes and having writ…. International Review of Research in Open and Distance Learning, 8(2). 

Traxler, J. (2015). Defining, discussing and evaluating mobile learning: The moving finger writes and having writ… The International Review of Research in Open and Distributed Learning. 16(2), 1–15. https://doi.org/https://doi.org/10.19173/irrodl.v16i2.1906 

Traxler, J., & Wishart, J. (2011). Making mobile learning work: case studies of practice (IssueJanuary). ESCalate, HEASubjectCentre forEducation. 

Trepule, E., Tereseviciene, M., & Rutkiene, A. (2015). Didactic Approach of Introducing Technology Enhanced Learning (TEL) Curriculum In Higher Education. Procedia -Social and Behavioral Sciences, 191, 848–852. https://doi.org/10.1016/j.sbspro.2015.04.340 

Trinchero, R. L. (2022). Define learning outcomes in terms of processes and contents: the cognitive operations. Form@re -Open Journal per La Formazione in Rete. https://api.semanticscholar.org/CorpusID:250231333 

Tsai, P., & Tsai, C. (2010). Elementary school students’ attitudes and self-efficacy of using PDAs in a ubiquitous learning context. Australasian Journal of Educational Technology, 26(3), 297–308. 

Turner, J. L., Holmes, S. A., & Wiggins, C. E. (1997). Factors associated with grades inintermediate accounting. Journal of Accounting Education, 15(2), 269–288. 

Usher, E. L., & Pajares, F. (2008). Sources of Self-Efficacy in school: Critical review of the literature and future directions. In Review of Educational Research (Vol. 78, Issue 4, pp. 751–796). SAGE Publications Inc. https://doi.org/10.3102/0034654308321456 

Vázquez-cano, E. (2014). Mobile Distance Learning with Smartphones and Apps in Higher Education. Educational Sciences: Theory & Practice, 14(4), 1505– 1520.https://doi.org/10.12738/estp.2014.4.2012 

Vinu, P. V., Sherimon, P. C., & Krishnan, R. (2011). Towards pervasive mobile learning -The vision of 21 st century. Procedia -Social and Behavioral Sciences, 15,3067–3073.https://doi.org/10.1016/j.sbspro.2011.04.247 

Voshaar,J.,Knipp,M.,Loy, T.,Zimmermann,J.,&Johannsen, F. (2023). The impact of using a mobile app on learning success in accounting education. Accounting Education, 32(2), 222–247.https://doi.org/10.1080/09639284.2022.2041057 

Wahyuni, S., Wulandari, E. U. P., Fadilah, R. E., & Yusmar, F. (2022). Pengembangan mobile learning module berbasis android untuk meningkatkan literasi digital siswa smp. 12(3), 125–134. https://doi.org/https://doi.org/10.24929/lensa.v12i2.266 

Wang, C., & Zhang, D. (2019). Mobile learning in the age of ubiquitous computing and big data. International Journal of Educational Technology in Higher Education, 16(1), 1–10. https://doi.org/https://doi.org/10.1186/s41239-019­0161-y 

Wang, F. H. (2017). An exploration of online behavior engagement and achievement in flipped classroom supported by learning management system. Computers & Education.https://doi.org/10.1016/j.compedu.2017.06.012 

Wang, M., & Eccles, J. S. (2011). Adolescent behavioral, emotional, and cognitive engagement trajectories in school and their differential relations to educational success. Journal of Research on Adolescence, 22(1), 31–39. https://doi.org/10.1111/j.1532-7795.2011.00753.x 

Wang, Q., & Chen, W. (2018a). The effects of mobile learning on students’ achievement and motivation in mathematics learning: A meta-analysis. Educational Technology & Society, 21(3),74–84. 

Wang, Y.-S., & Wang, H.-Y. (2008). Developing and Validating an Instrument for Measuring Mobile Computing Self-Efficacy. Cyberpsychology & Behavior: The Impact of the Internet, Multimedia and Virtual Reality on Behavior and Society, 11 4,405–413.https://api.semanticscholar.org/CorpusID:24851080 

Wei, G., & Zhang, X. (2019). The Effectiveness of Mobile Learning Application in Accounting Education. International Journal of Emerging Technologies in Learning, 14(10), 64–76. https://doi.org/https://doi.org/10.3991/ijet.v14i10.10952 

Wei, H., Chen, L., & Li, X. (2021). Mobile learning in accounting education: Enhancing students’ learning engagement and academic performance. Computers in Human Behavior, 117(106691). 

Weiser,M. (1991). The Computer for the 21st Century. 

West, D. M. (2013). Mobile Learning: Transforming Education, Engaging Students, and Improving Outcomes. In Mobile Learning (Issue September). The Brookings Institution. 

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Accounting Principles (Twelfth). Wiley. 

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2018). Accounting Principles (Thirteenth). JohnWiley&Sons. 

Weygandt;Kieso; Kimmel. (2007). Pengantar Akuntansi.SalembaEmpat. 

Wiana, W., Barliana, M. S., & Riyanto, A. A. (2018). The Effectiveness of Using Interactive Multimedia Based on Motion Graphic in Concept Mastering Enhancement and Fashion Designing Skill in Digital Format. International Journal of Emerging Technologies in Learning, 13(2), 1–20. 

Wijaya, E. Y. (2016). Improving students’ critical thinkingthrough mobile learning in higher education. International Journal of Interactive Mobile Technologies (IJIM), 10(5),28–34.https://doi.org/https://doi.org/10.3991/ijim.v10i5.6087 

Wijaya, R., & Putri, W. H. (2023). Readiness of sustainability course in accounting curriculum at Indonesian Higher Education. IOP Conference Series: Earth and Environmental Science, 1181. https://api.semanticscholar.org/CorpusID:258739938 

Wong, L. (2013). Student Engagement with Online Resources and Its Impact on Learning Outcomes. Journal of Information Technology Education: Innovations in Practice, 12(1), 129–146. 

Wynd, C. A., & Schaefer, M. A. (2002). The Osteoporosis Risk Assessment Tool: Establishing Content Validity Through a Panel of Experts. Applied Nursing Research, 16(2),184–188.https://doi.org/10.1053/apnr.2002.34243 

Xerri, M. J., Radford, K., & Shacklock, K. (2018). Student engagement in academic activities: a social support perspective. Higher Education, 75, 589–605. https://api.semanticscholar.org/CorpusID:149239908 

Yang, S. (2012). Exploring college students’ attitudes and self-efficacy of mobile learning. Turkish Online Journal of Educational Technology, 11(4),148–154. 

Yorganci, S. (2017). Investigating Students’ Self-Efficacy and Attitudes Towards the Use ofMobileLearning. Journal of Education and Practice, 8(6), 181–185. 

Yu, G., & Liqiu, Z. (2019). The impact of Chinese Hukou reforms on migrant students’ cognitive and non-cognitive outcomes. Children and Youth Services Review, 101(April), 341–351.https://doi.org/10.1016/j.childyouth.2019.04.017 

Yu, J. C., & Wu, H. K. (2021). The effects of mobile learning on students’ self-efficacy and achievement: a meta-analysis. Journal of Educational Computing Research, 59(6),1295–1317. 

Yusoff, M. S. B. (2019). ABC of Content Validation and Content Validity Index Calculation. Education in Medicine Journal, 11(2), 49–54. https://doi.org/10.21315/eimj2019.11.2.6 

Yusri, I. K., & Goodwin, R. (2013). Mobile learning for ICT training: Enhancing ICT skillof teachers inIndonesia. International Journal of E-Education, e-Business, e-Management and e-Learning, 3(4), 293–296. https://doi.org/10.7763/ijeeee.2013.v3.243 

Zamani, M. H., Fatemi, R., & Soroushmoghadam, K. (2015). Comparing the Effects of Self-Controlled and Examiner-Controlled Feedback on Learning in Children with Developmental Coordination Disorder. Iranian Journal of Psychiatry and Behavioral Sciences, 9.https://api.semanticscholar.org/CorpusID:6017578 

Zheng, L., Li, X., & Chen, F. (2016). Effects of a mobile self-regulated learning approach on students’ learning achievements and self-regulated learning skills. Innovations in Education and Teaching International, 55, 616–624. https://api.semanticscholar.org/CorpusID:58147399 

Zhou, B. (2018). Fear of missing out, feeling of acceleratio, and being permanently online: a survey study of university students’ use of mobile apps in China. Chinese Journal of Communication, 0(0), 1–18. https://doi.org/10.1080/17544750.2018.1523803 

Zulham, M., & Sulisworo, D. (2017). Pengembangan Multimedia Interaktif Berbasis Mobile dengan Pendekatan Kontekstual pada Materi Gaya. Jurnal Penelitian Pembelajaran Fisika, 7(2). https://doi.org/10.26877/jp2f.v7i2.130