The research that has developed so far, the use of virtual laboratories in learning is only widely used for exact science groups such as mathematics, physics or chemistry, while in non-exact science groups it has not been widely done. Therefore, the purpose of this study is to determine the effectiveness of the use of virtual accounting laboratories on student learning outcomes in taxation courses which are non-exact science groups. This type of research is Quasi Experimental research using Nonequivalent Control Group Design. The results of the study showed that the post-test scores in classes that used virtual accounting laboratories increased higher when compared to classes that did not use virtual accounting laboratories. The contribution that is an important finding in this study is the use of virtual accounting laboratories for taxation courses which are non-exact science fields has been proven to be able to improve student learning outcomes.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.