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The development of information and communication technology in the current digital era is growing very rapidly and affects many aspects of human life, including aspects of children's education. The influence of these technological developments also brings changes to modern lifestyles that have both positive and negative impacts on all levels of society, including the lives of children. The COVID-19 pandemic that has occurred since 2020 also affected the life of the education world, namely changing learning methods of the teaching and learning process in schools. The online learning method is starting to be applied for schools that are ready with this online learning system, which requires a lot of media, such as cellphones, laptops, computers and of course the availability of a good internet network. This government policy came into effect in several provinces in Indonesia on Monday, March 16, 2020, which was also followed by other provincial areas. The changing era and the influence of the development of technology and information can affect children's lives. These are a challenge for a teacher because the teacher's role is very important in the child's education process. This role can be interpreted as individual behavior that is important for the social structure of society. While facing all challenges, the teacher has important role to instill the right character values for students to anticipate all negative influences that can be caused and affect their lives, especially for PAK teachers in carrying out their main duties.

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Classification is one of the most widely used techniques in machine learning. Text classification is the process of classifying data according to pre-determined groups or classes. Where in most cases, text classification uses labeled training data to obtain the rules used to classify test data into predefined groups. In this study, it is proposed to use CountVectorizer for Indonesian text classification which will be compared with TF-IDF Term Weighting and its three feature levels, namely Character Level, Word Level and N-gram Level as feature extraction which is implemented together with Naive Bayes classification and the BPPPTIndToEngCorpusHalfM dataset. To compare the classification performance, this study uses 10-Fold Cross Validation and Split Data using a ratio of 90:10, while to evaluate the accuracy of the authors using the F1-Score and AUC with the hope that this study will get good accuracy results so that it can be used as a reference to be developed using another method. The F1-Score accuracy obtained in this study was 0.93 and the AUC score was 0.95.