The Use of Sistem Pembelajaran Daring (SIPDA) as an Online Learning Management System on Learning Outcomes of Financial Accounting Subject: A Mediation Effect of Learning Motivation

This study aims to determine the effect of SIPDA on Learning Outcomes through Student Learning Motivation
taking the Financial Accounting subject. This study population was 70 students in the Accounting Education
Department of Faculty of Economics of Universitas Negeri Medan (UNIMED) and used as respondents. The
questionnaire consisted of 18 items for SIPDA and 6 question items for learning motivation. This study applies
the outer model test, the inner model test, the direct influence hypothesis test, and the indirect hypothesis test
using the SmartPLS 3.0 program. The result of data analysis shows that: (1) There is a negative and significant
influence between the use of SIPDA on the learning outcomes of accounting class 2019 students with a path
coefficient of -0.371 and P-value <0.05, which is 0.025 and the value of T Statistics > 1.96 namely 2.243; (2)
There is a positive and significant influence between the use of SIPDA on students' learning motivation for
Accounting Education Class of 2019 with a path coefficient of 0.743 and a P-Value <0.05 which is equal to 0.000
and a value of T Statistic> 1.96 which is 13.568; (3) There is a positive and significant influence between learning
motivation on student learning outcomes of Accounting Education Class of 2019 with a path coefficient of 0.373
and a P-Value <0.05 which is equal to 0.029 and a value of T Statistics> 1.96 which is 2.188. (4) There is a
positive and significant influence between the use of SIPDA on learning outcomes through students' learning
motivation for Accounting Education Class of 2019 with a value of 0.277 with a P-Values <0.05, which is equal
to 0.045, and a Statistical T value> 1.96 which is 2.014.