<![CDATA[Abstractâ Nowadays many universities in the world apply technology enhanced learning in order to help learning activities. Due to the potentials technology enhanced learning offers, recent education using it and universities in particular are trying to apply it. One of the subjects of this research is The Accounting Department of Airlangga University in Surabaya. The idea of this research is to investigate the students about how they know deeply about e-learning system and learning objectives as a first step to conduct e-learning model. After the model completed, the next step is to prepare database learning. Entity Relationship Diagram (ERD) can help to explain the model. The purpose of this research was done by using Dick and Carey Design Model. There are nine steps to conduct e-learning model. All steps can be categorized into three steps research: first is the introduction or empirical study, the next step is the design and the last is the feedback after the implementation. The methodology used in this research is using Qualitative Exploratory, by using questionnaire and interviews as data collection techniques. The analysis of the data shows organization requires information about e-learning content, user as a learning subject and information technology infrastructures. E-learning model as one of the alternative learning can help users to optimized learning. Keywordsâ E-learning Content, Database Learning, Entity Relationship Diagram, Dick and Carey Design, E-learning model and Optimize learning]]>
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