Pembelajaran Kognitif Melalui Pemanfaataan Enterprise Resource Planning (ERP) Simulation Game


  • Ang Prisila Kartin Universitas Katolik Soegijapranata
  • Alexandra Adriani Widjaja Universitas Katolik Soegijapranata
  • Vena Purnamasari Universitas Katolik Soegijapranata



simulation game, technology acceptance model, cognitive learning


ERP simulation game is used to learn the basic concepts of data processing in an ERP system and become a learning tool for decision making. This study aims to examine what factors influence individual attitudes towards ERP simulation game used in the learning process by using the theory of Technology Acceptance Model (TAM) approach. The research involved 167 students of accounting undergraduate program of Soegijapranata Catholic University Semarang as respondents who answered the e-questionnaire via Google-form. Hypothesis testing in this study was conducted using WarpPLS software. The results indicate that perceived of usefulness, perceived ease of use and perceived enjoyment have a positive impact on individual cognitive learning. It can be concluded that simulation games have become one of the popular learning tools in the learning process, and in selecting simulation games to be used it is better to consider the factors of usefulness, ease of use and enjoyment of the user so that they can provide optimal results in the ERP learning process


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How to Cite

Kartin, A. P., Widjaja, A. A., & Purnamasari, V. (2024). Pembelajaran Kognitif Melalui Pemanfaataan Enterprise Resource Planning (ERP) Simulation Game. Perspektif Akuntansi, 7(1), 99–121.