Practical Session Quality and Perceived Learning Outcomes in an ERP Odoo Point-of-Sale Practicum: An Empirical Study in Computerized Accounting Education

Abstract

This study examines the relationship between practical session quality and perceived learning outcomes in an enterprise resource planning (ERP) Point-of-Sale (PoS) practicum using Odoo at Politeknik Negeri Semarang, Indonesia. A quantitative, cross-sectional design was employed using questionnaire data from 50 respondents. Practical session quality was assessed through indicators concerning the clarity of instructions, ease of following practical activities, independent operation of the PoS module, adequacy of practical-session time, and relevance of assigned tasks. Perceived learning outcomes were measured through students’ self-reported understanding of ERP concepts and PoS processes, ability to complete practical activities, and perceived achievement of learning objectives. The analysis used descriptive statistics, preliminary measurement assessments, standardized composite scores, and bootstrap resampling. The estimated association was positive but statistically nonsignificant (β = 0.103, p = 0.430). The model explained approximately 1.1% of the variance in perceived learning outcomes (R² = 0.011), indicating limited explanatory power for the specified predictor. An independently calculated heterotrait–monotrait ratio of 0.195 provided preliminary evidence of construct distinction. These findings do not imply that ERP practical sessions are ineffective; rather, they indicate that perceived practical-session quality alone did not explain students’ perceived learning outcomes in this sample. The study contributes an exploratory account of ERP-based learning in computerized accounting education and highlights the importance of combining student perceptions with objective assessments of practical competence. The findings are limited by the single-institution sample, cross-sectional design, self-reported measures, and composite-score analytical approach.