Purpose: The purpose of this study is to examine the acceptance factors of e-learning among students in high schools. In this study, researchers used a combination of system acceptance models, namely UTAUT2 and TOE. The UTAUT2 framework is used to explore technology acceptance from the context of individual behavior, while TOE is used to understand technology acceptance from the organizational context based on the perspective of students, as it results in a better choice to anticipate the relationship between the acceptance of technological innovation in high schools. Design/methodology/approach: This study used quantitative methods. The sample in this study amounted to 212 people who were high school students who had just tried using SIDEK-Edu. This study uses Partial Least Square-Structural Equation Modeling (PLS-SEM) to analyze the measurement model and structural model with WarpPLS version 6 software. Findings: Based on the results of the tests carried out, out of a total of 16 hypotheses, 6 hypotheses were accepted and 10 hypotheses were rejected. Research findings from the individual context show that performance expectancy, social influence, and learning value have a positive and significant effect on behavioral intention to use SIDEK-Edu innovation technology. Furthermore, judging from students' perceptions in the organizational context, only relative advantage has a positive and significant effect on behavioral intention, while compatibility, ICT resources, and competitive pressure do not. Research limitations/implications: The limitations of this research are that this research uses a homogeneous sample of high school students, this research only focuses on the high school level, this research is limited to the dominant variables in measuring the acceptance of SIDEK-Edu innovation technology. Practical implications: Input to the high school, both the organization, teachers, and also decision makers in the organization. This makes it easier for all parties to design and implement the system they have so that it is as expected, In addition, the existence of SIDEK-Edu also provides a new learning method experience in learning accounting which is very beneficial for high school students, especially vocational high school. Originality/value: SIDEK-Edu is a new innovative technology to research and is an LMS that focuses on accounting learning (theory room and practice room in one learning media). In addition, the model used in the study is a combination of models (UTAUT2-TOE) to identify e-learning acceptance.