YouTube As a Learning Tool: An Analysis of YouTube Receipts and Usage to Learn Accounting Apps

YouTube is one of the learning media that is widely used by students because it is flexible, easy to understand and can be accessed at any time.This study aims to identify the influence of perceived ease of use, perceived usefulness and behavioral intention on the actual use of YouTube in learning accounting applications.This study uses a descriptive quantitative approach with a purposive sampling method and a total of 100 respondents, which is determined using the Lemeshow formula.Data collection was carried out through questionnaires, and data analysis using the Structural Equation Modeling Partial Least Square (SEM-PLS) method with the help of Smart PLS software.The results show that perceived ease of use and behavioral intention have an effect on YouTube actual usage, while perceived ease of use does not have a direct effect on YouTube actual usage, but has a direct effect through behavioral intention.These findings confirm the importance of providing short, applicable, and interactive learning video content to increase the effectiveness of YouTube use in learning accounting applications