The advantages of e-learning serve as an attempt to minimize the pattern that has been applied in the training so far. E-learning can be only a dream if there is no willingness on the part of the participants, instructors, and education and training institutions to change the training pattern. However, it can be the best solution in the future as an efficient and effective training pattern. | International Journal of Computer Networks and Communications Security C VOL. 1, NO. 5, OCTOBER 2013, 195–200 Available online at: ISSN 2308-9830 N C S E-Learning-Based Trainings for Expenditure Treasurers Rahmawati1 and Mila Mumpuni2 1 A Lecturer at economics Faculty Sebelas Maret University Surakarta 2 A Trainer at the Finance Education and Training Center E-mail: 1grahmaw2005@, 2edelweis36@ ABSTRACT The fulfillment of the functional personnel as Expenditure Treasurers becomes the target of not only central government offices but also local government offices. The legal foundation of the reform of the government’s financial management making a treasurer a functional position opens an opportunity for the development of a civil servant’s career. The pattern of trainings for expenditure treasurers in education and training centers is still oriented to classroom learning. The target of fulfilling functional personnel through training in terms of quantity and quality has to be attained immediately. The development of information technology in the field of education makes information-technology-based training patterns possible. An elearning model can become a form of training for treasures in the future. The advantages of e-learning serve as an attempt to minimize the pattern that has been applied in the training so far. E-learning can be only a dream if there is no willingness on the part of the participants, instructors, and education and training institutions to change the training pattern. However, it can be the best solution in the future as an efficient and effective training pattern. Keywords: Education and Training, Expenditure Treasurer, E-learning. 1 INTRODUCTION According to Act Number 17 Year 2003 Article 35 Clause 2, a treasurer is a person whose duties are to accept, keep, pay and/or give money or bonds or the government’s belongings. Further, UUKN Article 35 Clause 3 states that it is obligatory for .
