This study aims to examine the influence of the learning community on computer-based statistic acceptance. Acceptability is measured with perceived usefulness variables, perceived ease of use, perceived enjoyment, and reuse intention. This study used quasi-experimental design. To selecting the respondents, researchers used cluster random sampling and a questionnaire to collect the data. Respondents consisted of 207 accounting students of which 86 were engaged in the learning community while 121 were not. One-way ANOVA analysis result showed that students who participated in the learning community have better computer-based statistic acceptance than the students who did not. The learning community was found to be able to facilitate the transfer of knowledge among students more freely than in the classroom. Further research can consider true-experimental design or lab experiment with more rigorous manipulation for controlling bias from another variable that may consist.

The transition from the pandemic to the post-pandemic period does not necessarily change the learning process that has been used to it before. Therefore, the purpose of this study is to evaluate online entrepreneurship learning from the point of view of the teaching team. Research that uses a logical model approach in evaluating the implementation of online entrepreneurship learning. In its implementation, this logic model has four main components, namely input, activity, output and outcome. The data collected were analyzed quantitatively and qualitatively. The results showed that entrepreneurship teachers had low acceptance of online learning. There are several contributing factors, including the lack of social presence and a sense of teaching during the learning process. The absence of standard entrepreneurship curriculum standards in institutions is one of the obstacles faced. The findings of this study could be a solution for the entrepreneurial learning process in the post-pandemic era. This study recommended that policy makers in an educational institution needed to consider social presence and a sense of teaching to be things that need to be developed. In addition, entrepreneurship learning must also be able to touch the sense of empathy from humans themselves as an entry point for the formation of a validated business plan.

Good Governance has become a hot discussion in the last two decades. The concept of good governance is expected to increase the competitiveness of schools to produce quality students. At the same time, schools face challenges in budget management. Sources of school funding from various parties, for example, the community (students), the government, and donors create challenges for accountability. This study aims to 1) examine the effect of good governance practices on school budget performance. The principle of good governance is seen as being able to control the performance of school management which is observed from its budget performance. The research subjects were teachers who assessed good governance practices and school budget performance. The survey was conducted using a Likert scale questionnaire. Data were collected from private schools in Medan City, Binjai City, and Deli Serdang Regency (Me Field). With the random technique, the researchers collected 168 data ready to be analyzed. Researchers used Structural Equational Modeling (SEM) to test the hypothesis. The results showed that the three dimensions of good governance observed positively affected school budget performance. The three dimensions are accountability, participation, and transparency. The findings of this study are strategic because the dynamics of governance in schools have not been studied entirely and specifically refer to budget management oriented toward learning. This research bridges three aspects such as the principles of good governance, strategic elements of organizational leadership, and school budget performance. This finding can be a reference for policymakers to establish strategies to provide corridors for schools to achieve good budget performance. The corridor, of course, refers to the principles of good governance.

This study examined the three dimensions that should exist in a learning community, namely Student Cohesiveness, Integration, and Task Orientation, related to their influence on attitude toward computer-based statistics. Attitude toward computer-based statistics itself is measured using constructs of the revised Technology Acceptance Model (TAM). This study was designed to justify the value of information systems (IS) in overcoming accounting students' statistical problems. The use of IS probable to reduce the pressure in dealing with statistics so that there is an opportunity to increase accounting students' competitive advantage. The respondents consisted of 105 undergraduate accounting students. The data was collected using a 5-scale Likert questionnaire then analyzed using Structural Equational Modelling (SEM). With purposive sampling, this study was collected 105 responses obtained from private and state universities. The results indicate that task orientation is the key indicator of the learning community, affecting attitude toward computer-based statistics. Meanwhile, the second-order factors show that all three predictors were essential in explaining attitude toward computer-based statistics and significantly impacted Reuse Intention. This study also suggests implementing an informal learning community to build learning dynamics that are more independent but still controllable so that the learning topic is integrated with certain subjects.