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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.

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Objective - The economic growth of a country isvery importantbecause it reflects the country's economic development and success. This study's objective is to examine how accounting students' perceptions of the public accounting profession are taken into account in facingthe AEC 2015. In that regard, this study gauges how Indonesian companies can fulfil their needs to be more competitive in meeting the goals of the AEC 2015. Methodology/Technique - This study is qualitative in nature thus analysis will be descriptive. Questionnaires were distributed to currently activestudents of accounting in Indonesia. The samples were extracted from a nonprobability sampling technique. The 339 respondents were selected based on a set of basic considerations. In this context, the participants must have knowledgeof the AEC 2015 and are currently studying in public accountancy as a profession All were from Indonesia. Findings - Results drawn from the respondents indicate that they do not deeply understand the description of the AEC 2015.Majority of the respondents (27.4%) understood that the implementation of the AEC 2015 will make goods and services flow freely and majority (39.8%) also feel that they have a good ability in speaking with almost half of them assuming that they also write well in English. With regards to their competence in accountingafter graduation, more than half (52.2%) of the respondents agreethat the competence of public accountants from the host country will not be able to compete with those from ASEAN countries. Novelty - This paper enables accounting students to understand the challenges they face ahead,especially for those who are prospective successors to the Indonesian nation. Type of Paper: Empirical Keywords: AEC 2015, Public Accounting Profession, Accounting, Accounting Students Perceptions

The mathematics learning outcomes of accounting study program students in Bandung are still low. For this reason, efforts are needed to improve the mathematics learning outcomes of accounting study students in Bandung. One of the efforts that was taken was by increasing the ability of students' mathematical connections. In order for students' mathematical connection capabilities to increase, an alternative learning is needed namely learning using a problem-solving approach. The population in this study were students of study program in Bandung, while the sample in this study was the first semester students at Widyatama University who were randomly selected according to class. The instrument used in this study is a mathematical connection ability test in the form of a description, and a Likert scale of student attitudes. From the results of the test of the mathematical connection ability test, it was found that the test had high reliability. The validity of the item is high, the distinguishing power is quite good, and the difficulty level is moderate. Based on the results of the analysis of research data, it is known that students who obtain learning with a problem-solving approach have better connection capabilities when compared to students who obtain conventional learning. In general, student responses are positive.