I.

Learning Factors

According to Almaiah (2020), the successful usage of e-learning systems relies on

understanding the adoption factors as well as the main challenges that face the current e-

learning systems. There is a lack of agreement about the critical challenges and factors that

shape the successful usage of e-learning systems during the COVID-19 pandemic; hence, a clear

gap has been identified in the knowledge on the critical challenges and factors of e-learning

usage during this pandemic.

Confidence and Independence

According to Kusumaningrum (2020), accuracy and foresight are defined as forms of

student independence in carrying out the learning process. Independent learning is a learning

activity that does not depend on others where these students have their ideas and initiatives to

determine goals, methods, learning resources, and evaluation of learning outcomes, and are

responsible for themselves. On the other hand, it was also stated by Panen that students who

can learn independently are students who can control themselves, have high learning

motivation, and believe that they have broad and flexible insights. Apart from having the ability

to control themselves well, students must also have a high motivation to learn to have good

independence.

Also according to Akbari (2020), competence knowledge and performance are

interrelated concepts and they are the key to success for an individual in their career. Due to

the lack of each one can face many challenges their lives. Students with the lack of any of these

may face various challenges in achieving intended outcomes which have been set out by their
respected institutions or the goals they have for themselves. The lack of self-confidence in

students may not only create problems for students but for institutions’ areas of thereof and

ineffective implementation of the curriculum.

Knowledge and Understanding

According to Stevanović (2021), it would be important to examine students' perceptions

and their experience during distance learning in such a changing educational environment more

in detail. Understanding of students' perceptions has important implications for the quality of

the learning process, as it affects students' engagement in learning, helps educators rethink the

principles of the learning design, and further improves the developed programs.

Although higher education institutes were the early adopters of remote learning

through virtual, synchronous classrooms during the pandemic, the efficacy of this medium has

received mixed reactions. Engaging online learners still remains a major challenge for

instructors and institutions in general. Amidst the variety of distractions at home, achieving

positive learning outcomes and student engagement during the class is imperative for a quality

learning experience. Achieving the same level of success with online learning requires

overcoming the barriers of the modality while promoting collaboration, discussion, and

engagement, which encapsulate the essence of a great learning ecosystem. This demands our

attention to acquiring a comprehensive understanding of student engagement with online

learning. Namboodiri (2022).

Skills and Strategies

flexibility, adaptability, observation, empathy, creativity, innovation, learning how to learn.

Many of the skills are inherently metacognitive and fractal, demonstrating the same basic

principles at various levels of detail and knowledge. He also stated that online education and

training may be equally affected. As fast as we translate subject matter onto digital platforms

(complete with interactive experiences, metrics, testing, and certification), it is likely to become

obsolete. A carefully structured curriculum from last year may include the wrong elements in

the wrong order. Unlearning outdated material could become almost as important as learning.

The strategies of time management, metacognition, effort regulation, and critical

thinking were positively correlated with academic outcomes, whereas rehearsal, elaboration,

and organization had the least empirical support. Peer learning had a moderate positive effect,

however, its confidence intervals crossed zero. Although the contributors to achievement in

traditional face-to-face settings appear to generalize to the online context, these effects appear

weaker and suggest that (1) they may be less effective, and (2) that other, currently unexplored

factors may be more important in online contexts Broadbent (2015).

Use or Prior Emerging Experiences

Barbour and LaBonte (2017) estimated that even in countries where online learning is

growing rapidly, such as USA and Canada, less than 10% of the K-12 student population had

prior experience with this format. Maladaptation to online learning could expose inexperienced

students to various vulnerabilities, including decrements in academic performance (Molnar et

al., 2019).
 Famularsih (2020) stated that most of the students considered the utilization of online

learning applications in English learning to be effective and efficient in this emergency situation.

However, the obstacles in using online learning applications in the English classroom were slow-

speed internet connection, so many tasks, not all teaching material can be taught through

online learning, and lack of interaction between lecturer and student. In this pandemic

situation, the most favorite online learning application among students is WhatsApp Group

because it takes a bit of internet quota. Therefore, students can save their internet quota in this

condition.

Critical Reflection

We heed caution in the ongoing reliance on digital technologies and virtual learning that

strip accounting education of its richness and complexity. Although the virtual learning

environment brings with it benefits of accessibility and flexibility, it fails to replace the

complexity of human connection, authenticity, and informal spontaneity found in face-to-face

learning. We further contend that COVID-19 presents an opportunity to rethink accounting

education. We encourage educators to embrace this opportunity as a force for educational

transformation; to reimagine an accounting education that embraces change, ambiguity, and

humanistic qualities such as empathy, compassion, and humility. Powell, McGuigan (2020).

II. Digital Capabilities

According to Jisc, Digital capability is the term we use to describe the skills and attitudes

that individuals and organizations need if they are to thrive in today's world. At an individual
level, we define digital capabilities as those which equip someone to live, learn and work in a

digital society.

Cultural Understanding

According to Berti (2020), language learners can experience the foreign culture by

exploring authentic and contextualized learning environments. To date, there is a lack of

studies investigating the use of highly immersive virtual reality for cultural understanding as

well as learners' attitudes toward its implementation in the language classroom.

Cross-cultural learning took place in the 3C online environment. Folk games, learning

activities, were interesting, drew students’ attention, and stimulated their motivation. The

students and the instructor positively perceived the 3C online environment as it created an

authentic learning environment by connecting students from different cultures. Educational,

technical, and communicative types of communication in the 3C environment were derived;

however, only communication of the educational type could facilitate cross-cultural

understanding. (Shadiev et al., 2015).

Effective Communication

According to Salamondra (2021), schools are complex, dynamic systems that require

effective communication to meet the diverse needs of their stakeholders. Communication is

essential to maintain healthy relationships between the students, faculty, and parents.

Establishing effective communication practices in a school requires understanding the

characteristics of communication, including the benefits and common barriers. The three
critical components of effective communication -- trust, transparency, and active listening --

build the relationship necessary to engage in challenging conversations.

Creativity

Creativity implies more than simply involving imagination or fancy. It signifies and brings

along novel, original and valuable outcomes for the individual or society. While the imaginative

person is a dreamer, the creative person moves the world forward. To this effect, (s)he needs to

have a powerful background of information and education, a powerful basis of differentiated

assessment systems, whereby the production of values should be possible and assessable

(Suciu, 2014). He also states that the creative person stands out by his/her enormous work

capacity and mental minimization of the effort; patience, associated with long-term interests; a

great curiosity turned into the motor of all existence; good control of emotions, the large

energy consumptions of the creative process being obtained by focalization and redistribution;

high tolerance to ambiguity.

III. Academic Competence

Academic competence reflects the skills, attitudes, and behaviors that contribute to

students’ academic success. These skills and attitudes fall within two broad domains – academic

skills and academic enablers. Academic skills include basic and complex skills such as reading,

writing, mathematics, and critical thinking skills. Academic enablers are the skills, attitudes, and

behaviors that facilitate a student’s learning.

Mastery of Academic Skills and Content

(21st century) skills, such as collaborating and presenting. In rubrics, performance indicators on

different levels of mastering a skill (e.g., novice, practiced, advanced, talented) are described.

However, the dimensions used to describe the different mastery levels vary within and across

rubrics and are in many cases not consistent, concise, and often trivial, thereby hampering the

quality of rubrics used to learn and assess complex skills. (Rusman, et al., 2017).

According to Turiman (2019), 21st-century skills are much demanded in the

advancement of our current world that greatly relies on Information and Communication

Technology (ICT). The mastery of 21st-century skills becomes pivotal for individuals to be

competitive in the workplace and ICT is the focus of their development. He also stated that one

of the challenges in the education sector nowadays is the enhancement of 21st-century skills

among the students.

High-Quality Work

According to Smirnova (2016), It should be noted that students’ classwork is active

mastering of knowledge, understanding of the material with the teacher’s participation, this

work is particularly typical for junior courses of studies.

Lecturers' reflections on this visibility and found evidence that suggests making

students' work visible to others creates opportunities for learning and teaching but also

introduces conflict. On the one hand, lecturers were enthused about the social learning,

community building, and motivational benefits that occurred when students were able to share

their work with each other or with an external audience. On the other hand, there were
concerns about students' fear of copying, poor online conduct, and the risk that students may

feel exposed when publishing their work online. These findings provide empirical evidence that

highlights the tension between the collaborative and participatory nature of the social web, and

the competitive and individual nature of university assessment in formal education. (Waycott J.,

et al. 2013).

Character

According to Dewi (2020), the application of digital literacy becomes a finding of a

model in the transformation of student character education that is inseparable from the role of

teachers in learning activities applied in line with their vision, responsibility, social sensitivity,

logical ability and honesty to produce a well-prepared output to face global digital with the flow

of developmental applications, technology and to be able to compete at the international level.

Sopacua (2020), stated that the influence of globalization has at least pushed the

character and character of students who experience drastic changes to produce a generation

that can face the global cultural clash that confronts the younger generation. The learning

process must be able to support students to become humans who face the development of the

times. Today's ongoing globalization leads to post-modern culture. The development of science

and technology makes the world seem limitless so this condition impacts the lives of people,

the nation, and the state. Also, it affects the mindset, attitude patterns, and behavior in society.