THE EFFECT OF USING SOCIAL MEDIA AS A LEARNING MEDIA ON THE COGNITIVE LEARNING OUTCOMES OF ACCOUNTING EDUCATION STUDENTS, FACULTY OF TEACHER TRAINING ANDD EDUCATION UMSU

Abstract

This article is based on the situation and conditions of Accounting Education students at FKIP UMSU, that many students use gadgets to access social media, so it needs to be utilized optimally to develop cognitive learning outcomes. This research is quantitative with a regression analysis model. The sample of this research was 60 students of Accounting Education FKIP UMSU. The instrument used was a questionnaire with a scale model. From the results of the validity test at a significance level of 5%, N = 60 people with a critical value of 0,25, 25 valid items were obtained. For the reliability test, an alpha coefficient of 0.807 was obtained, which means that the instrument reliability is high. From the results of a simple linear regression test with a significance level of 5%, the significance value obtained in the anova table was 0.000 which means that there is an influence of the use of social media as a learning medium on students cognitive learning outcomes. The correlation value is 0,672, which indicates a strong and positive relationshipbetween the independent variable and the deopendent variable. The r Square value is 0,452, which means the influence of the variable use social media as a learning media for students cognitive learning outcomes 45,2%. Based on the results of this study, it is recommended that study program leaders increase the effectiveness of using social media as a learning medium by improving lecturers skill in developing online-based learning modules and increasing students digital literacy.