Evaluating the Effectiveness of a Cloud Computing-Based LMS in Developing Learning Skills in Accounting Major
Abstract
Purpose of the study: This study aims to evaluate the factors influencing student acceptance and satisfaction with SIPDA, a cloud-based Learning Management System (LMS), among accounting majors at the Faculty of Economics, Universitas Negeri Medan.
Methodology: A quantitative research design was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The study involved 213 accounting students from both regular and non-education programs, selected through a total sampling approach. Data were collected using structured questionnaires that measured five core constructs: instructor quality, content quality, perceived usefulness, satisfaction, and self-regulation. The collected data were analyzed using SEM-PLS to test the hypothesized relationships and assess model validity and reliability.
Main Findings: Of the seven hypotheses tested, six were found to be positive and statistically significant. Instructor and content quality had strong positive effects on perceived usefulness and satisfaction, while perceived usefulness significantly enhanced satisfaction. However, self-regulation showed an adverse indirect effect on satisfaction through perceived usefulness (β = -0.061), indicating that highly self-regulated students are more critical when the LMS fails to meet their expectations. The model demonstrated high predictive validity (R² = 0.790) and fulfilled all reliability and construct validity criteria.
Novelty/Originality of this study: This study reveals a counterintuitive relationship between self-regulation and satisfaction. While self-regulation typically fosters positive outcomes, students with greater autonomy and digital literacy are dissatisfied when LMS responsiveness and personalization are lacking. The findings emphasize the need for adaptive, learner-centered LMS designs tailored to self-regulated learners in higher education.
References
S. Jaiswal, V. Shrouty, J. C. Patni, P. Khandelwal, D. Nagarkar, and N. Shelke, “A Review of Cloud Computing Innovations for Learning,” 2024 5th International Conference on Intelligent Communication Technologies and Virtual Mobile Networks (ICICV), IEEE, Mar. 2024, pp. 298–303. doi: 10.1109/ICICV62344.2024.00051.
B. All Habsy, A. P. Nugroho, S. Z. Shofa, and S. Y. Nonitasari, “Sistem pendidikan di Indonesia pada masa ke masa [The education system in Indonesia across eras],” Jurnal Bima: Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra, vol. 2, no. 4, pp. 240–256, Nov. 2024, doi: 10.61132/bima.v2i4.1379.
H. Siregar and A. Arpan, “Rancangan bangun aplikasi pembelajaran online (e-learning) di smk tritech informatika medan berbasis web dengan metode waterfall [Design of an online learning application at smk tritech informatika medan using the waterfall method],” Jurnal Nasional Teknologi Komputer, vol. 5, no. 3, pp. 248–262, 2025, doi: 10.5678/jnastek.2025.003.210.
S. Khan and D. K. Singh, “Unveiling E-Learning’s potential: A Cloud-Based multidimensional approach,” In Cloud Computing for Smart Education and Collaborative Learning (pp. 60-77). Chapman and Hall/CRC, 2025, pp. 60–77. doi: 10.1201/9781003472537-6.
Q. Aini, U. Rahardja, A. H. Arribathi, and N. L. S. Puji, “Penerapan cloud accounting dalam menunjang efektivitas laporan neraca pada perguruan tinggi [Application of cloud accounting to support the effectiveness of balance sheet reports in higher education],” CESS (Journal of Computer Engineering System and Science), vol. 4, no. 1, pp. 250–261, 2019, doi: 10.25124/cess.v4i1.2019.
O. Usman and S. A. W. Azzah, “The influence of perceptions of usefulness, easy, and efficiency of using onlinelearning.UNJ.AC.ID LMS media on student learning outcomes,” SSRN Electronic Journal, pp. 1–32, 2021, doi: 10.2139/ssrn.3996309.
D. Amadiok, W. K. Abroampa, and E. O. Osei, “Correlates of factors on students’ use behavior of E-Learning management systems in ghanaian public universities,” Education and Information Technologies, vol. 5, Apr. 2025, doi: 10.1007/s10639-025-13544-2.
T. N. Fitria, “From chalkboard to dashboard: Utilization of sevima edlink in english language teaching (ELT) practices,” SKETCH Journal: Journal of English Teaching, Literature and Linguistics, vol. 5, no. 1, pp. 1–15, 2025, doi: 10.12345/sketch.v5i1.378.
M. A. H. Putra, M. Mutiani, J. Jumriani, S. Ramadhan, and R. Rahmatina, “Pemanfaatan Learning Management System (LMS) Ruang Guru untuk Guru di Banjarmasin [Utilization of the Ruang Guru Learning Management System for Teachers in Banjarmasin],” The Kalimantan Social Studies Journal, vol. 2, no. 1, pp. 31–40, Oct. 2020, doi: 10.20527/kss.v2i1.2461.
U. Chouhan, V. Tiwari, and K. K. Agrawal, “Optimizing Cloud-Based E-Learning Platforms: A Comparative Analysis of Server-Based and Serverless Deployment Strategies,” 2024 IEEE 9th International Conference for Convergence in Technology (I2CT), IEEE, Apr. 2024, pp. 1–8. doi: 10.1109/I2CT61223.2024.10543608.
P. K. Paul, “Fog computing and its emergence with reference to applications and potentialities in traditional and digital educational systems,” Fog Computing for Intelligent Cloud IoT Systems, Wiley, 2024, pp. 331–353. doi: 10.1002/9781394175345.ch14.
N. Sembiring, “Integrating technology to elevate the pedagogical skills of islamic religious educators,” Journal Evaluation in Education (JEE), vol. 6, no. 3, pp. 890–899, Jul. 2025, doi: 10.37251/jee.v6i3.1701.
S. Satriani, K. Kristiawati, M. R. Usman, and W. Wahyuddin, “Analisis kebutuhan pengembangan sumber belajar interaktif berbantuan geogebra melalui LMS Spada Unismuh [Needs analysis for developing interactive learning resources assisted by geogebra through Spada Unismuh LMS],” Journal Evaluation in Education (JEE), vol. 6, no. 3, pp. 916–923, Jul. 2025, doi: 10.37251/jee.v6i3.1630.
E. Rachmawati, B. Kurniawan, H. W. Arkew, and A. Singh, “Pengembangan media pembelajaran geografi berbasis web untuk siswa SMA [Development of Web-Based geography learning media for high school students],” Journal Evaluation in Education (JEE), vol. 5, no. 1, pp. 34–41, Jan. 2024, doi: 10.37251/jee.v5i1.824.
T. Nikitha, K. Prasuna, T. Sumanthi, and S. Anjimoon, “Designing cloud computing for electronic learning platform,” International Research Journal on Advanced Electronics and Computer Technology (IRJAECT), vol. 1, no. 1, pp. 39–50, May 2025, doi: 10.47392/irjaect.2025.01.
S. U. K. Mardiyah, D. W. Pratama, and R. A. Yusuf, “Perbedaan implementasi manajemen pembelajaran pendidikan jasmani berdasarkan lama kerja [Differences in physical education learning management implementation based on years of work],” FEADEF Journal of Physical Education, vol. 55, pp. 797–803, 2024.
A. Ikhwan, N. A. B. Rahmani, M. H. Aly, N. Aslami, M. D. Irawan, and I. Ahmad, “Application of expert system in determining diseases in potato plants,” Indonesian Journal of Information Systems, vol. 7, no. 2, pp. 194–203, Feb. 2025, doi: 10.24002/IJIS.V7I2.10213.
W. Wu and A. Plakhtii, “E-Learning based on cloud computing,” International Journal of Emerging Technologies in Learning (iJET), vol. 16, no. 10, pp. 4–17, May 2021, doi: 10.3991/ijet.v16i10.18579.
M. K. H. Kanchon, M. Sadman, K. F. Nabila, R. Tarannum, and R. Khan, “Enhancing personalized learning: AI-Driven identification of learning styles and content modification strategies,” International Journal of Cognitive Computing in Engineering, vol. 5, pp. 269–278, 2024, doi: 10.1016/j.ijcce.2024.06.002.
F. Bugis, M. K. Wirasti, and Y. Nurani, “Pemanfaatan learning management system untuk mengembangkan keterampilan berpikir kritis [Utilization of a learning management system to develop critical thinking skills],” Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme, vol. 5, no. 2, pp. 243–255, Jun. 2023, doi: 10.37680/scaffolding.v5i2.2191.
S. Lutfi, “Evaluating Tafsir Tarbawi Learning with the CIPP Model: A Study of Islamic Education Students in Tarbiyah Faculties,” Journal Evaluation in Education (JEE), vol. 6, no. 3, pp. 947–959, Jul. 2025, doi: 10.37251/jee.v6i3.1684.
S. T. Sumanti and M. Masysaroh, “Nurcholish Madjid’s thoughts on the modernization of Islamic education: Its relevance for the development of contemporary Islamic schools,” Journal Evaluation in Education (JEE), vol. 6, no. 2, pp. 642–650, May 2025, doi: 10.37251/jee.v6i2.1545.
R. Sajja, Y. Sermet, M. Cikmaz, D. Cwiertny, and I. Demir, “Artificial Intelligence-Enabled intelligent assistant for personalized and adaptive learning in higher education,” Information, vol. 15, no. 10, p. 596, Sep. 2024, doi: 10.3390/info15100596.
A. H. Nasution, R. A. Zunaidi, P. S. Putra, and D. B. Baskara, “Re-Design aplikasi knowledge management system berbasis situs web pada asosiasi dosen integrator desa dengan design thinking [Re-Design of a Web-Based knowledge management system for the village integrator lecturer association using design thinking],” Abdimas Awang Long, vol. 7, no. 1, pp. 46–54, Jan. 2024, doi: 10.56301/awal.v7i1.1141.
D. A. Kurniawan, A. Astalini, D. Darmaji, T. Tanti, and S. Maryani, “Innovative learning: Gender perception of e-module linear equations in mathematics and physics,” Indonesian Journal on Learning and Advanced Education (IJOLAE), vol. 4, no. 2, pp, 92-106, 2022, doi: 10.23917/ijolae.v4i2.16610.
P. William, S. Patil, A. Shukla, and K. Sharma, “An optimized framework for implementation of smart waste collection and management system in smart cities using IoT-based deep learning approach,” International Journal of Information Technology, vol. 16, no. 8, pp. 5033–5040, Dec. 2024, doi: 10.1007/s41870-024-02083-7.
O. M. Spirin, T. A. Vakaliuk, V. V. Ievdokymov, and S. I. Sydorenko, “Criteria for Selecting a Cloud-Based Learning Management System for a Higher Education Institution,” Information Technologies and Learning Tools, vol. 89, no. 3, pp. 105–120, Jun. 2022, doi: 10.33407/itlt.v89i3.4958.
T. Tanti, D. Deliza, and S. Hartina, “The effectiveness of using smartphones as mobile-mini labs in improving students’ beliefs in physics,” JIPF (Jurnal Ilmu Pendidikan Fisika), vol. 9, no. 3, pp. 387-394, 2024, doi: 10.26737/jipf.v9i3.5185.
C. C. Aydin and G. Tirkes, “Open source learning management systems in E-Learning and moodle,” IEEE EDUCON 2010 Conference, IEEE, 2010, pp. 593–600. doi: 10.1109/EDUCON.2010.5492522.
T. Tanti, A. Astalini, D. A. Kurniawan, D. Darmaji, T. O. Puspitasari, and I. Wardhana, “Attitude for physics: The condition of high school students,” Jurnal Pendidikan Fisika Indonesia, vol. 17, no. 2, pp. 126-132, 2021, doi: 10.15294/jpfi.v17i2.18919.
P. C. De Oliveira, C. J. C. de A. Cunha, and M. K. Nakayama, “Learning Management Systems (LMS) and E-Learning management: An integrative review and research agenda,” Journal of Information Systems and Technology Management, vol. 13, no. 2, pp. 157–180, Sep. 2016, doi: 10.4301/S1807-17752016000200001.
M. Á. Conde, F. J. García-Peñalvo, M. J. Rodríguez-Conde, M. Alier, M. J. Casany, and J. Piguillem, “An Evolving Learning Management System for New Educational Environments Using 2.0 Tools,” Interactive Learning Environments, vol. 22, no. 2, pp. 188–204, Mar. 2014, doi: 10.1080/10494820.2012.745433.
M. K. Asamoah and Y. Oheneba-Sakyi, “Factors influencing the willingness and reluctance of lecturers to embrace learning management systems in two selected Ghanaian Universities,” E-Learning and Digital Media, vol. 21, no. 4, pp. 387–405, Jul. 2024, doi: 10.1177/20427530231156172.
A. Aldiab, H. Chowdhury, A. Kootsookos, F. Alam, and H. Allhibi, “Utilization of learning management systems (LMSs) in higher education system: A case review for Saudi Arabia,” Energy Procedia, vol. 160, pp. 731–737, Feb. 2019, doi: 10.1016/j.egypro.2019.02.186.
L. Y. Chaw and C. M. Tang, “What makes learning management systems effective for learning?,” Journal of Educational Technology Systems, vol. 47, no. 2, pp. 152–169, Dec. 2018, doi: 10.1177/0047239518795828.
H. Coates, R. James, and G. Baldwin, “A critical examination of the effects of learning management systems on University teaching and learning,” Tertiary Education and Management, vol. 11, no. 1, pp. 19–36, Mar. 2005, doi: 10.1007/s11233-004-3567-9.
M. Shoaib, N. Sayed, J. Singh, J. Shafi, S. Khan, and F. Ali, “AI student success predictor: Enhancing personalized learning in campus management systems,” Computers in Human Behavior, vol. 158, p. 108301, Sep. 2024, doi: 10.1016/j.chb.2024.108301.
A. S. Akram, S. Abbas, M. A. Khan, A. Athar, T. M. Ghazal, and H. Al Hamadi, “Smart energy management system using machine learning,” Computers, Materials & Continua, vol. 78, no. 1, pp. 959–973, 2024, doi: 10.32604/cmc.2023.032216.
S. Sugiyono, Metode Penelitian Kualitatif: Untuk Penelitian yang Bersifat Eksploratif, Enterpretatif, Interaktif, dan Konstruktif [Qualitative Research Methods: For Explorative, Interpretative, Interactive, and Constructive Studies]. Bandung: CV Alfabeta, 2020.
J. F. Hair, G. T. M. Hult, C. M. Ringle, M. Sarstedt, N. P. Danks, and S. Ray, Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Cham: Springer International Publishing, 2021. doi: 10.1007/978-3-030-80519-7.
T. Tanti, W. Utami, D. Deliza, and M. Jahanifar, “Investigation in vocation high school for attitude and motivation students in learning physics subject”, Jor. Eva. Edu, vol. 6, no. 2, pp. 479-490, 2025, doi: 10.37251/jee.v6i2.1452.
D. Al-Fraihat, M. Joy, R. Masa’deh, and J. Sinclair, “Evaluating E-Learning systems success: An empirical study,” Computers in Human Behavior, vol. 102, pp. 67–86, Jan. 2020, doi: 10.1016/j.chb.2019.08.004.
M. J. Bonilla-Priego, M. Fernández-Giordano, and M. R. Pacheco-Olivares, “Evaluating the success of a learning management system for supplemental learning in accounting,” Accounting Education, pp. 1–26, Nov. 2024, doi: 10.1080/09639284.2024.2424269.
T. Tanti, D. Darmaji, A. Astalini, D. A. Kurniawan, and M. Iqbal, “Analysis of user responses to the application of web-based assessment on character assessment,” Journal of education technology, vol. 5, no. 3, pp. 356-364, 2021, doi: 10.23887/jet.v5i3.33590.
N. Barbalios, I. Ioannidou, P. Tzionas, and S. Paraskeuopoulos, “A Model-Supported interactive virtual environment for natural resource sharing in environmental education,” Computers & Education, vol. 62, pp. 231–248, Mar. 2013, doi: 10.1016/j.compedu.2012.10.029.
M.-C. Lee, “Explaining and predicting users’ continuance intention toward E-Learning: An extension of the expectation–confirmation model,” Computers & Education, vol. 54, no. 2, pp. 506–516, Feb. 2010, doi: 10.1016/j.compedu.2009.09.002.
D. Turnbull, R. Chugh, and J. Luck, “Learning management systems: A review of the research methodology literature in Australia and China,” International Journal of Research & Method in Education, vol. 44, no. 2, pp. 164–178, Mar. 2021, doi: 10.1080/1743727X.2020.1737002.
N. Cavus, “Distance learning and learning management systems,” Procedia - Social and Behavioral Sciences, vol. 191, no. 2, pp. 872–877, Jun. 2015, doi: 10.1016/j.sbspro.2015.04.611.
G. Shmueli, S. Ray, J. M. V. Estrada, and S. B. Chatla, “The elephant in the room: Predictive performance of PLS models,” Journal of business Research, vol. 69, no. 10, pp. 4552-4564, 2016, doi: 10.1016/j.jbusres.2016.03.049.
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European journal of information systems, 17(3), 236-263, 2008.
Copyright (c) 2025 Choms Gary Ganda Tua Sibarani, Tri Effiyanti, Jabal Ahsan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and acknowledge that the Integrated Science Education Journal is the first publisher licensed under a Creative Commons Attribution 4.0 International License.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work.
.png)
.png)
