Conclusion and Suggestion Model of Dick and Carey design can be found in Appendix 2.

2489 into computer programs and constantly utilized the Internet in its applications. Suggestion provided in order to obtain adequate outcomes are: 1. Strategies of direction priority and objectives of learning in Accounting Department need to be re-devised and then executed. Training of human resource and an integrated management information system must be priorities. 2. In addition to lecturers and students as users of e-learning, administration staff is highly desirable for the success of e -learning. 3. Lecturers as main sources of learning were obliged and must have e -mail. 4. E-learning server needs to be supplemented in Accounting Department.

5.2 Implication

The constructed e-learning model shall be used as basis for determining an e - learning model in a higher scope faculty or university. The e-learning model shall be flawless when it is translated into programming language or software. References Adri, Muhammad. 2008. Pemanfaatan Teknologi Informasi dalam Pengembangan Media Pembelajaran. Komunitas eLearning Ilmu Komputer.com 2490 Agostinho, Shirley. 2005. Naturalistic Inquiry in E-learning Research. Faculty of Education. University of Wollongong. NSW. Australia Arifin, Dafris. 2007. Pemanfaatan Teknologi Informasi dan Komunikasi dalam Dunia Pendidikan dan Bisnis. Berbagai Makalah Sistem Informasi. Sistem Informasi. Penerbit Informatika. Bandung. Botturi, Luca and Lorenzo Cantoni. 2008. Fast Prototyping as A Communication Catalyst for E-Learning Design Dick, Walter and James O Carey. 1990. The Systematic Design of Instruction. University of South Florida Effendi, Empy dan Hartono Zhuang. 2005. e-learning Konsep dan Aplikasi. Penerbit Andi. Yogyakarta Erdani, Yuliadi. 2007. Pengembangan Software Aplikasi Untuk Pendistribusian Diktat Kuliah. Berbagai Makalah Sistem Informasi. Sistem Informasi. Penerbit Informatika. Bandung Herridge, The Group. 2004. The Use of Traditional Instructional Systems Design Models for E-Learning. The Herridge Group Inc Kurti, Erdelina. 2008. Students’ experiences on eMesimi; an e-learning system in University of Prishtina, Kosova. School of Matemathics and Systems Engineering. Nurhayati, Tety S,dkk. 2008. Model-Model E-Learning. UPN Veteran. Yogyakarta. Rosenberg, M.J., 2001. E-Learning. McGraw-Hill. New York Setiawan, Djoni K. 2005. Instructional Design dalam Pengembangan Media Electronic-Learning. Sistem Informasi. Penerbit Informatika. Bandung. Siragusa, Lou. 2008. Quality E-Learning: An instructional design model for online learning in higher education. Curtin University of Technology Suryani, Arie Ardiyanti, dkk. 2007. Pengembangan Model Information Technology IT Governance pada Organisasi Pendidikan Tinggi . Berbagai Makalah Sistem Informasi. Sistem Informasi. Penerbit Informatika. Bandung. Thompson, Ganzglass and Simon. 2000. The State of E-Learning In The States