TINJAUAN LITERATUR TENTANG PENGGUNAAN APLIKASI DIGITAL MYOB DALAM PEMBELAJARAN AKUNTANSI

Abstract

The development of information technology has transformed learning practices in accounting education, particularly through the integration of digital accounting applications such as MYOB (Mind Your Own Business). The use of MYOB in accounting learning is considered important because it enables students to understand accounting processes more practically and systematically through direct digital-based practice. This study aims to analyze the use of the MYOB digital application in accounting learning and identify its supporting factors, benefits, and implementation constraints in educational settings. The research employed a qualitative approach using a literature review method by examining 15 relevant national and international scientific journal articles related to the implementation of MYOB in accounting education. Data were collected through systematic literature searches, document analysis, and critical review techniques, then analyzed descriptively through processes of comparison, interpretation, and thematic categorization of findings. The results indicate that the MYOB application contributes positively to improving students’ understanding of transaction recording, financial statement preparation, learning outcomes, and classroom engagement. However, several obstacles were identified, including limited computer laboratory facilities, students’ low mastery of basic accounting concepts, inadequate technological skills, and difficulties in understanding English terminology within the application. These findings demonstrate that the effectiveness of MYOB-based learning depends not only on technological availability but also on pedagogical readiness and students’ foundational competencies. This study contributes to strengthening the understanding of digital accounting learning practices and provides practical implications for teachers and educational institutions in developing more interactive, technology-based accounting instruction