Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

Author(s):  
Syaiful Hifni ◽  
Akhmad Sayudi ◽  
Rano Wijaya ◽  
Moh Yamin

Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning - teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well as with the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper: Empirical. JEL Classification: Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest

Author(s):  
Syaiful Hifni ◽  
Akhmad Sayudi ◽  
Rano Wijaya ◽  
Moh Yamin

Purpose: The purpose of this research article is to examine classical theorie for an implementation theory in designing a contingent e-learning model on accounting education. To explore and develop insights on how it can be applied to current changes in the new normal era. Design / methodology / approach: We conducted research of 360 (three hundred and sixty) accounting students in the accounting department. respondents are Diploma 3 students, undergraduate students, and accounting master students who have attended lectures for accounting courses with e-learning (odd semester and even semester 2019/2020). By measuring behavioral aspects (engagement within regulatory compliance; student self-interest), organizational aspects (relevant learning methods, outcomes based education curriculum ), contingent e- learning model (stability personal information technology systems, organizational information and communication technology systems) and effective learning outcomes ( knowledge and competence). By using path analysis to obtain measurement results of 2 (two) relevant structural equations to be specified through by process model into the contingent e-learning model. Findings: In this study, showed both of two structural equation models form of research has relevance to be as predictive model of development. With a significant determinant framework on the behavioral aspects of self-interest and a stability personal information technology system. Originality: The insights of this research contribute to supporting the accounting education process taking place in the new normal era after the Covid-19 crisis, where several other models have been adopted and implemented in both synchronous and asynchronous tool models, all as a necessity. which must be fulfilled, because of the importance of technical communication. The fulfillment of the results of this study is in line with the perspective of education and health interests in the new normal era, with a model that meets the suitability as a contingent change expected by the user (Student). Keywords: Contingent E- Learning Model, Accounting Education, New Normal Era.


2016 ◽  
Vol 7 (5) ◽  
pp. 1369-1372
Author(s):  
DIETER GRASEDIECK

The advantage of presence learning is the ability to spontaneously discuss issues and problems with students face to face. Individual learning can be improved by changing teaching methods, for example through project work or tele -tutoring. by combining presence learning with phases of e-learning and also intensive telephone counselling. The following question is the focus of the report: What guiding principles for learning should the teachers at schools or universities stri ve for in the digital age and how can they implement these guidelines in the work assignments? "The belief that education can, in any case, be replaced by a computer program is a myth. Human contact and mentoring make a significant difference in the learning outcomes", says Sebastian Thrun (Professor at Stanford University and vice president of Google). He looks at both educational traditions, which see the trust and the relationship between the teachers and the pupils or students as the basis of learning, as well as at the results of empirical research on learning. "Even for the digital technology and new media the educational primacy applies: Man is and remains the teacher of man" (Lankau, 2014).


2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.


2021 ◽  
Vol 5 (2) ◽  
pp. 241
Author(s):  
Julius Eldorado Antupenka Sulis Omega Putra ◽  
Tanti Listiani

<p>During the Covid-19 pandemic, learning was carried out online. It takes student activeness with the right approach and method to provide maximal learning experiences and learning outcomes. The purpose of this paper is to describe the application of the facilitated e-learning approach combined with the 5E method on student activeness in learning. This paper used the descriptive qualitative research method. Students are imagebearers of God so a teacher should view students as special and valuable. Students have reason and ability so it can be said that they are active individuals. Therefore, a teacher should always encourage their activiteness during the learning process. Implementing the facilitated e-learning approach with the 5E method is the right solution because the students carry out learning activities independently with the teacher in the role of facilitator.  This has the potential to encourage student activeness in online learning so that students can get the maximum learning experience and learning outcomes and teachers can provide God-centered learning. In applying these approaches and methods, a teacher needs careful and measured preparation in order to provide the maximum learning experience even though it is carried out online.</p><p><strong>BAHASA INDONESIA ABSTRACT: </strong>Selama pandemi covid-19, pembelajaran dilaksanakan secara daring. Dibutuhkan keaktifan siswa dengan pendekatan dan metode yang tepat untuk tetap memberikan pengalaman belajar dan hasil belajar yang maksimal. Tujuan penulisan dari penelitian ini untuk memaparkan penerapan pendekatan <em>facilitated e-learning</em> dikolaborasikan dengan metode 5E terhadap keaktifan siswa dalam pembelajaran. Penelitian ini disusun dengan metode penelitian kualitatif deskriptif. Hasil pembahasan dari penelitian, siswa merupakan gambar dan rupa Allah sehingga seorang guru hendaknya memandang siswa istimewa dan berharga. Siswa memiliki akal dan kemampuan sehingga siswa dapat dikatakan sebagai pribadi yang aktif. Maka dari itu, seorang guru hendaknya dapat selalu mendorong keaktifan siswa dalam proses pembelajaran. Kesimpulannya, menerapkan pendekatan <em>facilitated e-learning </em>dengan metode 5E merupakan solusi yang tepat karena siswa melakukan aktivitas pembelajaran secara mandiri dengan guru memiliki peran sebagai fasilitator yang berpotensi mendorong keaktifan siswa dalam pembelajaran daring sehingga siswa dapat mendapatkan pengalaman belajar dan hasil belajar yang maksimal serta guru dapat memberikan pembelajaran yang berpusat pada Allah. Disarankan seorang guru dalam menerapkan pendekatan dan metode tersebut perlu memberikan persiapan yang matang dan terukur agar dapat memberikan pengalaman belajar yang maksimal meskipun dilaksanakan secara daring.</p>


Author(s):  
Martha A. Gabriel

This chapter explores the role of instructors and the perspectives they bring to teaching in e-learning environments. It suggests that when instructors are developing e-learning courses, instruction is more effective if individual perspectives on teaching, as well as the principles of good teaching, are taken into consideration. Congruence between principles, perspectives, and practice enhance e-learning pedagogy. The model—reflect on the teaching approach, apply the principles of good teaching throughout the course, choose appropriate learning outcomes and activities, and review choices—is proposed as a guideline for effective teaching in e-learning environments.


2011 ◽  
Vol 57 (3) ◽  
pp. 1919-1929 ◽  
Author(s):  
Abbas Keramati ◽  
Masoud Afshari-Mofrad ◽  
Ali Kamrani

2021 ◽  
Vol 14 (1) ◽  
pp. 48-54
Author(s):  
Muhammad Tamrin ◽  
May Vira Dwiyana

This study aims to analyze online-based learning during the Covid 19 pandemic and the role of parents during the online learning process. This research was conducted at private SD Yaspenhan-1 Medan Marelan. This research uses qualitative research methods based on descriptive studies. The data was collected by means of interview techniques, observation and documentation study. Data analysis through data presentation techniques and drawing conclusions. Test the validity of the data using tringulation and methods. The results showed that online-based learning at the Private SD Yaspenhan-1 Medan Marelan made effective online-based learning media such as what app, e-learning, Google Class Room, zoom and other applications. The role of parents in online-based learning is very significant to improve learning outcomes. This role is in the form of supervision of children's learning activities at home. Without supervision, it will be difficult to maximize children's learning outcomes.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Khalid Abed Dahleez ◽  
Ayman A. El-Saleh ◽  
Abrar Mohammed Al Alawi ◽  
Fadi Abdel Muniem Abdel Fattah

PurposeThis research explores the effect of e-learning Moodle-based system usability on students' learning outcomes with the possible intervening role of teacher's behavior and online engagement.Design/methodology/approachIn this research, the authors followed a quantitative methodology and a deductive research approach. Data were collected from 433 students at different study levels and academic specializations in higher education institutions (HEIs) in Oman. The data have been analyzed using partial least squares structural equation modeling via Smart-PLS.FindingsThe findings of this research show that e-learning system usability affects students' learning outcomes. Moreover, the relationship between these two variables is mediated by teacher behavior and students' online engagement.Originality/valueThis study is important as it adds to the understanding of the role of e-learning system usability in predicting student outcomes. From practical perspectives, especially during the spread of the COVID-19 pandemic, this study also helps practitioners at private HEIs use e-learning systems more efficiently and effectively to improve students' engagement and learning outcomes.


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