Recent advances in mobile devices have opened up opportunities for every individual to be able to communicate and obtain information quicker. Users of mobile devices in Asia now account for 49% of mobile device users in the world. This growth is partly supported by the rapid development of the Internet use. Indonesia has a potentially huge market in the use of mobile devices and Internet. The extent of utilization of mobile devices by the students pursuing higher education, especially at Universitas Terbuka (UT), is an important component of this development. This study seeks to develop an understanding of the following issues: (1) the types of the mobile devices that are used by students, (2) the types of learning and information accessed through mobile devices, (3) the time used to access learning through mobile devices, (4) the degree of students’ satisfaction in using the mobile devices for learning, and (5) the effectiveness of using mobile devices for learning. The data of this research were collected by using an online questionnaire containing 26 questions. The questionnaires were distributed to UT students from four faculties and the Graduate Programs from all UT’s regional offices at 38 locations spread across Indonesia, including UT’s regional office for overseas student. Overall, there were 767 respondents. The results of this research show that the utilization of mobile devices, especially in the use of smartphones to access UT’s online learning, seems to have great potential.

he Covid-19 pandemic forced all universities in Indonesia to divert their learning process from face to face to online mode within a limited resource and in a very short time. The approach, methods, and mechanisms of learning process, which have to be adjusted, during the Covid-19 are extremely varied within university. The study was conducted to explore the implementation of online learning in Indonesia during Covid-19 pandemic. In order to get information on how the institution, lecturers and students face this situation, an online survey was conducted. The questionnaire contained some aspects of approaches, methods and mechanisms of online learning; provisions of learning materials; resources such as devices for accessing online learning, internet connection, the cost of the internet connection; as well as the usability of online learning after the Covid-19 pandemic. There were 828 respondents participating in the survey. The participants involved in the survey were lecturers (51.21%) and students (35.39%) from various universities and the rest 13.41% from other institutions in Indonesia. A case study of Universitas Terbuka on the strategies, methods, and techniques of organizing online learning during the Covid-19 pandemic was discussed specifically to enrich the information. Based on the information from online survey and a case study of Universitas Terbuka, the learning strategies, methods and technics in online learning in the future, after the Covid-19 pandemic have been addressed.

Purpose: Community service activity by Lecturers of Accounting Study Program of Universitas Terbuka (UT) aims to provide training for the community of Micro, Small, and Medium Enterprises (MSMEs) in making financial reports in accordance with accounting standards for MSMEs. This is conducted to solve the problems faced by MSMEs who still have a lot of difficulties in recording and reporting financial statements, which ultimately has an impact on the difficulty of obtaining credit from financial institutions. Method: This activity was attended by MSMEs from Banten Province and consisted of several stages, namely (1) planning, through discussions with MSMEs, (2) presentation from speakers, answering questions and discussions through web seminars in the Zoom application as well as live streaming in UT's youtube channel and (3) mentoring the making of financial reports to five participants who answered the quiz. Result: The results of community service activities show that MSMEs are able to enable the preparation of SAK ETAP MSME financial statements in the form of general journals, adjustment journals, ledgers, balance sheets, working papers, income statements of MSME actors ready to develop and successfully get capital assistance from financial institutions. Conclusion: This exercise is highly valuable for participants and stimulates them, according to the comments received from them. And it is believed that with the help of financial statements, banks, and non-bank financial institutions would be able to give loans to MSMEs.

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This study aimed to examine the effect of corporate governance indicators, e.g., the board of directors, audit committee, and audit quality on bank's performance. This study used 30 banks listed on the Indonesia Stock Exchange (IDX) in the year of 2009-2010 as samples. The results reveal that the board of directors as one of the corporate governance indicators has a significantly positive correlation to banks' performance. As for the audit committee indicator, the result reveals a positive but insignificant effect on banks' performance. Meanwhile, a corporate governance indicator of audit quality has a significant positive relationship to the performance of the bank. This is consistent with the previous studies. It is concluded that the higher or better functioning the board of directors, audit committee and audit quality in the bank, the better the performance of the bank.