The new coronavirus disease that was first identified in Wuhan, China, is referred to as the 2019 coronavirus disease pandemic (COVID-19). The impact of this pandemic has affected various fields, one of which is education, and one of the consequences is the implementation of online teaching and learning processes. In this digital era, Telkom University is implementing CeLOE LMS as an E-Learning medium. CeLOE Learning Management System (LMS) is an online learning platform for regular and distance education study programs at Telkom University. For the application of CeLOE LMS, there has been no report that contains user acceptance of the use of CeLOE LMS that tested with an integrated model. Therefore, the solution offered by this research was to conduct an analysis to determine user acceptance of the application of the CeLOE LMS system by using the Unified Theory of Acceptance and Use of Technology (UTAUT) Model at Telkom University to produce report that can be used as a basis for further decision making by Telkom University in managing its services as the UTAUT Model attempts to clarify the intentions of students to use an information system and the usage actions of students. From this research, it was found that the CeLOE LMS has been accepted and used by Telkom University students with all hypotheses accepted, Performance Expectancy as the variable with the greatest influence, and it needs improvements related to technical infrastructure, organizational infrastructure, and socialization of CeLOE LMS due to the influence of Facilitating Conditions variable was the lowest.

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Small and medium enterprises or commonly referred to as SMEs in Indonesia are business activities that are in great demand after the economic crisis which resulted in the termination of employment (PHK) experienced by most companies. The role of SMEs in the Indonesian economy has now been recognized by the wider community. However, many SMEs in Indonesia are still running their business processes separately, especially in the accounting system, so that the business processes are running poorly, financial transactions that are still recorded and reported manually and separately, sales/purchase account items that are still recorded manually, and there's no system that supports the accounting process for SMEs.The output from this research is an Open Source ERP-based Smart SME system design in the accounting module by embedding the "smart" feature, namely analytic accounting. This design expected to be the standard and best practice in the SME accounting system so that SME's actors can create and get more structured financial reports and can design an integrated system that supports a real-time data management system.The research method used in this research uses the Service Oriented Architecture (SOA) approach. This method also refers to certain services on one platform such as services for making payments, transferring payments, and checking the status of a bank account in one application. In general, all the research processes carried out refer to the step by step of SOA and there must be input and output in designing the business model. This method is used to design business process models and services based on the accounting system problems experienced by SMEs.

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