This study aims to determine the most effective accounting learning
methods among face-to-face learning methods, web-based learning, and blended
learning at universities throughout Indonesia, especially on the island of Java. The
sample used in this study were 385 active students of accounting study programs
throughout Indonesia who have learned accounting in both offline and online.
Data collection method in this study used a survey method. The technique
used to test the hypothesis is analysis of variance. The results of this study
indicate that online accounting learning method has not been able to replace
traditional face-to-face learning on campus. However, online learning that can
continue to be developed and applied is blended online learning
