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PERCEPTIONS OF LECTURERS AND STUDENTS TOWARDS THE ONLINE LEARNING PROCESS IN THE SPECIAL REGION OF YOGYAKARTA Anastasia Susty Ambarriani; MG. Fitria Harjanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5 No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3050

Abstract

This study aims to investigate the perceptions of lecturers and students towards the online learning method. Lecturers' perceptions of the online learning process are revealed through the perspective of (1) their readiness towards the online learning process, (2) the essence of the material; (3) the students' response, and (4) online learning facilities. Meanwhile, the students' perceptions of the online learning method are depicted from their (1) adaptability; (2) lesson understanding; (3) preference for online learning, and (4) supporting facilities. The results of the study explain that lecturers and students do not experience any significant difficulties in the online learning method during the pandemic. Although they did not encounter any significant difficulties, lecturers and students still preferred face-to-face interaction compared to online learning. The difficulty of online learning faced by lecturers and students is more because of the limited communication network caused by the limited internet access Keywords: Covid-19 pandemic, the higher education learning method
PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU Anastasia Susty Ambarriani Sunaryo; Ch Wiwik Sunarni; Pratiwi Budiharta
Bina Ekonomi Vol. 27 No. 1 (2023): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v27i1.5700.12-29

Abstract

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.