E-LEARNING-BASED TRAINING MODEL FOR ACCOUNTING TEACHERS IN EAST JAVA

The improvement of teachers competencies have been implemented through conventional training or “class” training. The model demands on high cost and limited participants. The survey result in East Java reveals that the majority of teachers seldom involve in training activities, meanwhile Information and Communication Technology (ICT) has been accessible and affordable in cell‟s coverage area. The availability of ICT facilities provides opportunities to implement e-learning-based training for teachers. This research aims to use a development research and a test model of effectiveness by using an action research. The result of development signifies that e-learning model should concern in the capabilities of participants in ICT (Direct and Indirect Model). In common, both models contains component of online class orientation, training session and learning evaluation. The result of study shows this model is able to improve the teachers‟ capabilities in Financial Accounting. Teachers with high capabilities in ICT are more easily adapted with e-learning, hence all processes might be implemented in online basis. Conversely, teachers with low abilities in ICT are vulnerable for failures in online training. Accordingly, an indirect training might be executed through a phase of ICT orientation and orientation of online class before conducting further phases in online training. The improvement of effectiveness in independent learning process requires a comprehensive content in e-learning and should be performed in sequential basis. Additionally, it is prominent to implement training at the same time with school schedule. Despite of the availability of ICT facilities at school, an academic sharing might be easily comprehended. Keywords: E-Learning, Teacher Training, Accountin