IJIET 2026 Vol.16(4): 1089-1102
doi: 10.18178/ijiet.2026.16.4.2578
doi: 10.18178/ijiet.2026.16.4.2578
Media Richness with Individual and Environmental Characteristics to Enhance Accounting Students’ Cognitive Absorption
Muhammad Roy Aziz Haryana1,*, Hendri Hermawan1, Rudi Prasetya Timur2, and Rochmat Susanto3
1. Department of Business and Finance, Faculty of Vocational, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia
2. Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
3. MTs Taruna Al Qur’an, Yogyakarta, Indonesia
Email: royazizharyana@uny.ac.id (M.R.A.H.); hendrihermawan.2020@student.uny.ac.id (H.H.); rudiprasetyatimur@gmail.com (R.P.T.); susantogolpdp15@gmail.com (R.S.)
*Corresponding author
2. Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
3. MTs Taruna Al Qur’an, Yogyakarta, Indonesia
Email: royazizharyana@uny.ac.id (M.R.A.H.); hendrihermawan.2020@student.uny.ac.id (H.H.); rudiprasetyatimur@gmail.com (R.P.T.); susantogolpdp15@gmail.com (R.S.)
*Corresponding author
Manuscript received August 27, 2025; revised September 22, 2025; accepted November 4, 2025; published April 22, 2026
Abstract—The Merdeka Belajar–Kampus Merdeka (MBKM) program has accelerated digital transformation in Indonesian
education, shifting learning from teacher-centered to
student-centered approaches supported by emerging
technologies. This study investigates how individual
characteristics (personal innovativeness and playfulness) and
environmental characteristics (compatibility and familiarity),
together with media richness, influence cognitive absorption in
vocational high school students using e-learning systems. It also
examines how cognitive absorption affects belief construction,
reflected in perceived usefulness and ease of use of the system.
Data from 222 students were analyzed using independent
sample t-tests and Partial Least Squares (PLS). Results show
that media richness and environmental characteristics enhance
cognitive absorption, while familiarity has no significant effect
in low-media environments. Higher cognitive absorption
strengthens students’ beliefs in the e-learning system. These
findings suggest that integrating media-rich processes can
improve learning engagement and support belief formation in
e-learning adoption.
Keywords—e-learning, cognitive absorption, media richness, personal innovativeness, playfulness, compatibility, familiarity, belief construction
Copyright © 2026 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
Keywords—e-learning, cognitive absorption, media richness, personal innovativeness, playfulness, compatibility, familiarity, belief construction
Cite: Muhammad Roy Aziz Haryana, Hendri Hermawan, Rudi Prasetya Timur, and Rochmat Susanto, "Media Richness with Individual and Environmental Characteristics to Enhance Accounting Students’ Cognitive Absorption," International Journal of Information and Education Technology, vol. 16, no. 4, pp. 1089-1102, 2026.
Copyright © 2026 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).