The purpose of this research is to determine whether online learning has a negative impact on communication between lecturers and students, whether online learning affects students' productivity levels, and to evaluate and suggest ways to improve effective online communication between lecturers and students. This study employed a quantitative research design, with a semi-structured online survey administered to the entire class of 2019 Business Administration Study Program. The results revealed that the vast majority of students still prefer classroom classes over online classes due to the numerous issues they face when taking online classes, including a lack of motivation and understanding material, a decrease in communication levels between students and lecturers, and a sense of isolation caused by online classes. According to the findings of this study, online learning has a detrimental impact on communication and its effectiveness between lecturers and students. This study only looked at the influence from the perspective of students because the sample was made up entirely of students.

This study seeks empirical data as to whether the audit opinion criteria have had a major influence on audit views on local government financial statements in Indonesia. Internal control system (ICS) deficiencies, noncompliance with laws and regulations, compliance with Government Accounting Standards (GAS), and BPK's recommendations are considered when forming an audit opinion. The deficiency in internal control is evaluated according to the number of findings in three categories: the number of weaknesses in the internal control structure, the deficiency in the controlling system of revenue and expenditure budget realisation, and the weakness in the accounting and reporting controlling system. The number of administrative finds and the ratio of administrative finding value to the overall value of expenditures for regional losses, projected regional losses, and revenue shortfall define conformity with Government Accounting Standards (GAS). The examination of the financial accounts of local governments for the 2019-2020 fiscal year.

e-SPPT is an online application for PBB-P2 (Rural and Urban Land and Building Taxes) which is used to register new data, mutations for combining tax objects, mutations for splitting tax objects, printing copies of SPPDT (Regional Tax Returns Payable), and data correction. There are not too many users of the e-SPPT application, so this study was conducted to measure the confidence of taxpayers in accepting the e-SPPT application. The model used in this study is the Technology Acceptance Model (TAM) with the addition of the trust variable. The data used are primary data obtained through distributing questionnaires to 180 respondents using e-SPPT in Samarinda City, where the implementation of the results of the research on the main respondents aged 35-45 years. The questionnaire was designed with a Likert scale of 1 to 5, namely 1 = strongly disagree, 2 = disagree, 3 = neutral, 4 = agree, 5 = strongly agree. The data were analyzed by multivariate linear regression using the AMOS program package. There are five variables used in this study, namely perceived usefulness, perceived ease of use, intention to use, application use, and trust. The results obtained are Perceived Usefulness and Perceived Ease of Use have a significant influence on Attitude Toward Using to use the e-SPPT application. The Attitude Toward Using variable has a significant effect on Behavioral Intention To Use, and the Trust variable has a significant influence on Perceived Usefulness, Perceived Ease of Use, and Behavior Intention to Use. This means that Trust affects the use of e-SPPT online services every day and in the future.

Background: Quick Response Code Indonesian Standard or commonly abbreviated as QRIS is the unification of various QR types from various Payment System Service Providers (PJSP) using a QR Code, QRIS can accept all payments from anywhere, both Bank and Non-Bank (Fintech), The Regional Revenue Service of Samarinda City applies QRIS as one of the means of payment of The Rural and Urban Land and Building Tax. Aim: This study was conducted to measure the confidence of taxpayers in accepting QRIS for The Rural and Urban Land and Building Tax Payment. The model used in this study is the Technology Acceptance Model (TAM) with the addition of the trust variable. Method: The data used are primary data obtained through distributing questionnaires to 180 respondents using QRIS as a means of paying The Rural and Urban Land and Building Tax in Samarinda City, where the implementation of the results of the research on the main respondents aged 25-45 years. There are five variables used in this study, namely perceived usefulness, perceived ease of use, intention to use, application use, and trust. Findings: The results obtained are Perceived Usefulness and Perceived Ease of Use have a significant influence on Attitude Toward Using. The Attitude Toward Using variable has a significant effect on Behavioral Intention To Use, and the Trust variable has a significant influence on Perceived Usefulness, Perceived Ease of Use, and Behavior Intention to Use. This means that Trust affects the use of QRIS every day and in the future.

The COVID-19 pandemic has had an impact on the use of social media for most people in Indonesia. This study aims to analyze and prove the influence of e-quality, e-trust, and the perceived benefits of e-satisfaction and e-loyalty of WhatsApp users during the Covid-19 pandemic in Samarinda. The data used are primary data obtained through the distribution of questionnaires to 105 respondents of WhatsApp users in Samarinda. The questionnaire was designed with a Likert scale of 1 to 5, namely 1 = strongly disagree, 2 = disagree, 3 = neutral, 4 = agree, 5 = strongly agree. The data were analyzed by multivariate linear regression using the AMOS program package. The results of the study show that e-service quality, e-trust, and perceived usefulness directly have a significant positive effect on esatisfaction and have no significant effect on e-loyalty.The implication of the results of the study on the main respondents aged 20-30 years and social media objects that are dynamic is that loyalty cannot be formed directly through the variables of e-service quality, etrust, perceptions of the usefulness of the WhatsApp application, but is formed from consumers who are satisfied with the WhatsApp application. Social media users are the main target for every business entity to realize in order to maintain business sustainability. Satisfied consumers will encourage the creation of loyalty to the products/services used.