Evaluation of the Successful Implementation of a Learning Management System with the ISSM Model in Accounting Supplementary Learning at the Faculty of Economics, State University of Medan

LMS plays a vital role in supporting educational activities conducted outside the traditional classroom environment. This study seeks to evaluate the effectiveness of LMS implementation using the Information Systems Success Model framework designed by DeLone and McLean. This study used a total sampling of 213 students from the Department of Accounting, consisting of the Accounting Education and Accounting Science study programs at the Faculty of Economics, Medan State University, from 2022 to 2024. The data collection process used a structured questionnaire, with analysis conducted using the application (PLS-SEM). The analysis procedure included testing the PLS algorithm, bootstrapping, and hypothesis testing based on p-values and t-statistics. This study tested five hypotheses related to the relationship between five main constructs: information content and instructor quality, learner self-regulation, perceived usefulness, and overall satisfaction with LMS use. Based on the results of the analysis, it shows that five hypotheses have a positive and significant influence: (1) instructor quality on perceived usefulness (β = 0.317), (2) instructor quality on satisfaction (β = 0.234), (3) information content quality on perceived usefulness (β = 0.450), (4) information content quality on satisfaction (β = 0.345), (5) perceived usefulness on satisfaction (β = 0.191). All p values are below 0.05 and the t statistic value exceeds 1.96, this indicates statistical significance.