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 ,
Rochmat Susanto3
- 1Department of Business and Finance, Faculty of Vocational, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia
- 2Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
- 3MTs Taruna Al Qur’an, Yogyakarta, Indonesia
- Manuscript receivedAugust 27, 2025
- revisedSeptember 22, 2025
- acceptedNovember 4, 2025
- publishedApril 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
How to 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. https://doi.org/10.18178/ijiet.2026.16.4.2578
Copyright & License
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).