Stages of Research Model of Dick and Carey design can be found in Appendix 2.

2477 construction of e-learning model, the next phase was construction of e - learning database based on contents originated from results of analysis. The database was subsequently assembled by using Entity Relationship Diagram ERD and resulted in e-learning database. This database would be a basis in implementing e-learning. The above overall stages could be made into table of input-process-output as can be found in Appendix 5.

CHAPTER IV  RESULTS AND DISCUSSION

4.1. Overview of Information System of Ac counting Department of Airlangga University

Information system of Airlangga University was interconnected to information systems of respective faculties, one of them was Faculty of Economy of Airlangga University. Information system of Faculty of Economy was employed concomitantly by four departments: Accounting, Economics, Management, and Islamic Economy. Facilities of information system resource of Faculty of Economy, a mong others, included Internet access terminal, computers for academic activities, bandwidth, and server. Hence, Accounting Department together with other three departments received facilities of information system in order to provide services: 1. SMS for ascertaining academic reports, semester credit units to be programmed, and accumulative number of semester credit units. This 2478 program was available to students by means of cooperation of Faculty of Economy and a cellular phone provider. 2. Hot spot within buildings of Faculty of Economy of Airlangga University capable of being used by all academicians by means of laptop with wi-fi facilities. 3. Inter-computer network available to facilitate process of data collection. The network was equipped with a security sys tem in order to prevent access by other illegal parties. 4. An online study plan programming used by undergraduate students of Accounting in order to program subjects of study. 5. Class lectures using computers or laptops, and LCD where computers in every class had its own server containing instructional materials. Faculty of Economy as one of faculties with the greatest number of students in Airlangga University certainly needed to contemplate on what strategies that needed to be devised or developed in order to fulfill user demands, including lecturers and students. Indeed, those strategies needed to be initiated from respective unitsdepartments in Faculty of Economy, one of them was Accounting Department. Rationale for selection of the setting only in Acco unting Department was in order to initiate designing e -learning in a smaller scope by utilizing the available university website. Content of e -learning was searched for