Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia.

Purpose: This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic. Design/methodology/approach: A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes. Findings: The paper shows the personal, faculty and external challenges in indigenous students' learning activities during university closures because of COVID-19. The interrelated challenges included students' struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students' economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing. Research limitations/implications: The findings can inform the importance of integrating accounting students' learning challenges and needs into curriculum development. Originality/value: This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students. [ABSTRACT FROM AUTHOR]