Investigating Lecturer and Students’ Perception on Mobile Learning Application (MLA) for Accounting Subjects in Indonesian Higher Education

The objective of this research is to examine the perception of students and lecturers concerning the importance of the Mobile Learning Application (MLA) as a support for accounting learning activities. This is a survey research with a cross-sectional design that employs a questionnaire and is distributed to lecturers and students to determine their perceptions of MLA. Purposive sampling was used as a sampling technique. This study's samples included lecturers and students from three universities in Indonesia, Universitas Gunung Rinjani (representing eastern Indonesia), Universitas Muhammadiyah Sumatera Utara (representing western Indonesia), and Universitas Muhammadiyah Surakarta (representing the central part of Indonesia). The information gathered from the questionnaire was then analyzed descriptively. Based on the needs analysis findings, students and lecturers explained that the presence of MLA as a support for accounting learning activities is essential in order to improve learning quality and adapt to the changes of education in the era of society 5.0. They also want MLA to have learning outcomes, videos, sounds, and a colorful design. As a result, learning application developers should be able to produce applications that pay close attention to these aspects in order to support MLA and make it more appealing and in line with learning objectives.