Pandemics that hit the world including Indonesia had an impact on all sectors, including the education sector. This has an impact on the introduction of distance learning with an online learning system. Because of this distance system the lecturer is required to be able to convey the course material well to students. This study aims to determine whether online learning carried out by lecturers at INSTIKA and UPN East Java can increase students' interest in studying the courses they take. The sample used in this study were 278 students. The analytical tool used was IBM SPSS Version 21. The results showed that the attitude of internet use, perception, experience, financial condition significantly influenced students' interest in learning. While the ability to learn independently does not have a significant effect on student interest in learning during online lectures.

This study aims to explore the perceptions of accounting lecturers on academic fraud in terms of the theory of moral development and the professional code of ethics of lecturers. This study uses qualitative methods with an interpretive approach, using interviews and observation as data collection techniques. The accounting lecturer for ethics courses was chosen as a resource person to obtain his opinions regarding moral values and academic fraudulent activities in the university environment. The findings of this study indicate that the perceptions of accounting lecturers are aligned with the theory of moral development and the professional code of ethics of lecturers, but the problems of the campus internal system are the main problem in fixing cultural culture of deviant behavior. In conclusion, the balance of soft skill and hard skills education must be grown with religious teachings and character by educators.

The rapid development of ICT and the digital world has changed many things. Education in the new normal era must innovate to integrate ICT. This study aims to determine the digital literacy competence of Accounting students FEB UPN Veteran East Java; and Formulating strategies to improve digital literacy competencies for Accounting students of FEB UPN Veterans East Java. In addition to digital infrastructure, it is necessary to design learning models such as curriculum that is integrated with digital literacy (Stein and Graham, 2014). European Commission Digital Competency Framework 2.1 (Carretero, Vuorikari & Punie, 2018), covers five aspects, namely information/data literacy; communication/collaboration; digital content creation; security; and problem solving. This research method uses mixed methods (survey/interview). Quantitative and qualitative data analysis. The results showed that from the five aspects of digital literacy competence, Accounting students of FEB UPN Veteran Jatim were categorized both in the aspects of Information/data literacy and Communication/collaboration. Next is the aspect of creating digital content; Security; and Troubleshooting, need improvement. Strategies to improve digital literacy competence are to direct students to: think critically; using digital media; manage online identity; managing digital distractions; digital experience practice; and get out of your comfort zone.

Penelitian ini bertujuan untuk menyusun model kompetensi kewirausahaan pada industri kreatif (klaster industri makanan dan minuman) untuk mendukung pariwisata desa berkelanjutan. Metode penelitian yang digunakan adalah metode kualitatif pendekatan deskriptif. Lokasi penelitian yaitu Kota Batu Jawa Timur. Hasil penelitian in diketahui bahwa model kompetensi kewirausahaan pada industri kreatif (klaster industri makanan dan minuman) untuk mendukung pariwisata desa berkelanjutan adalah sebagai berikut. a) Managerial skill. Pelaku industri kreatif harus mampu menjalankan fungsi perencanaan, pengorganisasian, penggerakkan dan pengawasan agar bisnis yang dijalankannya dapat mencapai tujuan yang diinginkan.b) Conceptual skill. Kemampuan untuk merumuskan tujuan, kebijakan dan strategi bisnis yakni merupakan landasan utama menuju pelaku industri kreatif sukses. c) Human skill. Supel, mudah bergaul, simpati dan empati kepada orang lain adalah modal keterampilan yang sangat mendukung kita menuju keberhasilan berbisnis. d) Decision making skill. Sebagai seorang pelaku industri kreatif, seringkali dihadapkan pada kondisi ketidakpastian. e) Time managerial skill. Keterampilan mengelola waktu dapat memperlancar pelaksanaan pekerjaan dan rencana yang telah digariskan.

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