Several accounting education institutions have adopted an experiential learning model
through business game simulation to enhance students' ability in understanding course
material and increase their competence. MonsoonSIM is a platform that provides business
simulations packaged in the form of web-based games that offer students the experience
of running a business virtually. This research examines the effectiveness of using
MonsoonSIM in increasing student competency in the Accounting Information Systems
(AIS) course from the perspective of TAM and UTAUT theory. This study is quantitative
research with a survey approach. The sample for this research was 102 students who
used MonsoonSIM as a learning medium for the AIS course. This study confirms that
Perceived Ease of Use, Facilitating Condition, and Social Influence regarding the
use of MonsoonSIM have a positive significant influence on Students’ AIS competence.
Then, the higher student’s competence in AIS, the better Students’ Learning Outcome.
However, Perceived Usefulness and Perceived Enjoyment of MonsoonSIM do not affect
significantly on Students’ AIS Competence. This study support of the use of business
game simulation in accounting education institutions to enhance the better understanding
of AIS.
