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This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.

Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapkan dapat dicapai. Anggaran merupakan rencana perusahaan yang dinyatakan dalam satuan moneter sebagai panduan pelaksanaan pekerjaan. Manajemen Baby Fynn Sass sebagai mitra pengabdian kepada masyarakat belum membuat anggaran, khususnya anggaran harga pokok produksi. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan bimbingan teknis penyusunan anggaran harga pokok produksi bantal bayi. Manajemen Baby Fynn Sass dibimbing dalam penyusunan anggaran bahan baku, anggaran tenaga kerja langsung, dan anggaran overhead sampai dapat menyusun anggaran harga pokok produksi bantal bayi. Penyusunan anggaran harga pokok produksi ini sangat bermanfaat bagi manajemen berupa; sebagai dasar menentukan harga jual dan melakukan pengendalian biaya produksi.

The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government. The research was conducted on all SKPD, with 83 respondents who are the team of SKPD financial report compilers. To determine the effect of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports, multiple linear regression models and t-test to examine the hypothetical tests processed with SPSS Statistics 25 were used. The results showed that the competence of human resources and the government's internal control system had a significant effect on the quality of SKPD's financial reports.

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017

Jurnal Ekonomi dan Bisnis. Vol. XVII, No. 3, Desember 2014, p. 55 - 78 This study aims to examine: (1) the influence of procedural fairness to participative budgeting; and (2) the influence of procedural fairness to participative budgeting through organization commitment. The purpose of descriptive research method used in this study is to obtain a description of the characteristics of the variables and then verification is applied to determine the relationships between variables through hypothesis testing. The population in this research is 165 officers in 55 Local Government Unit Agencies (SKPDs) in West Java Province. Validity and reliability of questionnaires are tested before examining the hypotheses. Structural Equation Modeling (SEM) is used as the analysis technique in this research. The research findings are as follows: (1) procedural fairness has a positive effect on the participative budgeting; and (2) procedural fairness has a positive effect on the participative budgeting through organization commitment