Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
59 articles
Proceedings Article
Role of Independent Commissioner in Moderating Factors That Affect Earnings Response Coefficient
Siti Azizah, Linda Agustina, Kuat Waluyo Jati
This research aims to examine the influence of Corporate Social Responsibility (CSR), accounting conservatism, growth opportunities, and default risk on Earnings Response Coefficient (ERC) with independent commissioners as moderating variables. The population of this research is the manufacturing companies...
Proceedings Article
Product Quality, Sales Promotion, Distribution Channel and the Effect on the Level of Sales Volume Oyster Mushrooms in Kutalimbaru Subdistrict, North Sumatera Indonesia
Fauziah Agustini, Sabda Dian Nuraini Siahaan, Agus Rahmadsyah, Sulaiman Lubis
The purpose of this research is to find out the influence of product quality, sales promotion, and distribution channel on the level of oyster mushroom sales volume in Kutalimbaru district, North Sumatra, Indonesia. Samples in this study amounted to 50 producers of oyster mushrooms. Data obtained through...
Proceedings Article
The Analysis of Determinants of Qualified Audit Opinion on Manufacturing Companies Listed in Indonesia Stock Exchange Period 2016-2018
Anggriyani, Ade Riski Ramadhan, Nasirwan
In audit opinion there are 4 types: Unqualified opinion, qualified opinion, adverse, and disclaimer. A public accountant can only conduct financial statement audits company for 3 (three) years in a row. This study aims to determine the effect of Certified Public Accountant Reputation, Auditee Characteristics,...
Proceedings Article
Perceived University Support: How Does It Build the Entrepreneurial Intention?
A Case from Indonesia
Ririn Alfianti, Kemal Budi Mulyono, Firda Nurhidayati
The growing number of new entrepreneurs is an urgent target that must be met by universities. However, support from universities to create new entrepreneurs is often less than optimal. Therefore, this study explores and tests the extent to which student’s perceived university support can increase the...
Proceedings Article
An Analysis of Factors Influencing the Income Level of Cattle Ranchers on Kabupaten Serdang Bedagai
Arwansyah, Eko Wahyu Nugrahadi, Muhammad Yusuf, Joko Suharianto
One of sectors present a main contribution improving district net income on Kabupaten Serdang Bedagai is on agricultural with husbandry sub-sector, which sub-sector has a closed chain from upstream to down compared to another sector. The objective of this study is to determine the value influence of...
Proceedings Article
The Effect of Internationalization and Learning Orientation on the Quality of Accounting Learning with Self-Direct Learning as a Moderating Variable
Firda Nurhidayati, Dwi Puji Astuti
This research aims to find out the influence of internationalization, learning orientation on the quality of learning. As well as the role of self-direct learning variables as moderation variables to strengthen the influence of digital literacy variable, internationalization, learning orientation to...
Proceedings Article
The Relevance of E-Module Based on Problem Based Learning in the Era of the Industrial Revolution 4.0
Devi Cahyaningrum, Ahmad Jaenudin
This study aims to test the socio-cognitive theory by implementing e-module economic learning based on problem-based learning to improve student learning outcomes. The design used in this study was a quasi-experimental design with a pretest - posttest control group design model. In this study, collecting...
Proceedings Article
Small-Medium Enterprises Stickiness on the Traditional Accounting Systems
Jufri Darma, Taufik Hidayat, Haryani Pratiwi Sitompul, Dedy Husrizal Syah, Gaffar Hafiz Sagala
This study aims to identify the causes of the limited absorption of the accounting information system (AIS) in SMEs that are members of the UPPKS (Upaya Peningkatan Pendapatan Keluarga Sejahtera -in English: Business to Increase Prosperous Family Income) Program in Medan City. This research is necessary...
Proceedings Article
Analysis of Regional Disparity Among Regencies/Cities and the Correlation with Economic Growth North Sumatera in 2010-2019
Armein Daulay, Muhammad Yusuf, Indra Maipita
This research is aimed to find out the level of regional disparity, the effects of government expenditure, natural resources, and the investment toward regional disparity among regencies/cities in North Sumatera Province, and the relationship between the inequality and economic growth of North Sumatera...
Proceedings Article
The Determinant Analysis of the Indonesia’s Foreign Exchange Reserves in 2008 – 2018
A.L Merry Indriany, MA Dijirimu, Haerul Anam, Yunus Sading, Ika Rafika
This study aims to analyze the effect of exports, imports, rupiah/US Dollar exchange rates, direct foreign investment, foreign debt and inflation on the Indonesia’s foreign exchange reserves in 2008 – 2018. The method used in this study is the ARCH/GARCH, with the GARCH model (2.1) selected, stationary...
Proceedings Article
The Effect of Local Apparatus Competence, Financial Reporting Compliance and Internal Control Environment on Fraud Prevention: The Role of Local Assistants as Moderation Variable
Saparman, Ridwan, Muhammad Din, Jamaluddin, Supriadi Laupe, Mohammad Iqbal, Betty
The aims of this research are to inspect and investigate the impact of the competence of village officials, compliance with financial reporting, and the internal control environment on fraud prevention and to test the effectiveness of the role of village assistants to strengthen or weaken. This research...
Proceedings Article
Policy Implementation of Midwife’s Work Performance Assessment at the Community Health Center of South Tangerang City Indonesia
Erialdy, Maruf Akbar, Bedjo Sujanto
This study aims to evaluate the implementation of the Puskesmas Midwife’s Work Performance Assessment policy in South Tangerang City. Evaluation is a systematic process of collecting, analyzing and presenting information, viewed by comparing with evaluation indicators, implementation is an activity to...
Proceedings Article
The Impact of Student Engagement Towards Computer Accounting Competence of Accounting Education Student in Indonesia
Damas Gianluigi Alrizqi, Fahmi Ibnu Ibad, Kusmuriyanto, Muhammad Feriady
This study aimed to examine whether self-efficacy (SLF), self-regulated (SRG), computer attitude (CMPT), and student engagement (S.E.) were the factors forming the competency of student accounting computers (ACC). This research was also motivated by I-E-O Astin’s theory with the empirical conditions...
Proceedings Article
Investigating the Dynamic Relationship Among JKSE, S&P 500, Cryptocurrencies and Gold Price After Covid-19 Outbreak
Didik Gunawan, Mangasi Sinurat, Lukito Cahyadi, Rico Nur Ilham
This study aims to examine the dynamic relationship between the JKSE, S&P 500, gold prices, and bitcoin prices after WHO declared Covid-19 a global pandemic. The data used is daily data from March to November 2020 which follows trading days in the Indonesian capital market. Furthermore, this research...
Proceedings Article
The Analysis of Locus of Control and Managerial Skills on the Competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Pangkalpinang City
Hamsani, Dian Prihardini Wibawa, Ayu Wulandari
The fact shows that Micro, Small and Medium Enterprises (MSMEs) play a very important role in economic growth, even MSMEs are the only micro institutions that have not been swayed by the monetary crisis that began in 1988 and until now. However, as one of the mainstay sectors of society, especially the...
Proceedings Article
President Election and Dividen Policy in Indonesia
Fitriana Hanif, Robert Andreago, Aldi Andalas, Pratiwi Azizah, Tri Prasetyo
This paper discusses the impact of the presidential election in Indonesia on company dividend payment policies. The presidential election years 2009, 2014, and 2019 were taken to examine their effects on dividend policy. The data used is taken from the IDX (Indonesia Stock Exchange) with the period 2009-2019....
Proceedings Article
Integrating XBRL Technology Into Accounting Curriculum: A Survey of Accounting Lecturers in Medan City
Khairunnisa Harahap, Tapi Rumondang, Pasca Dwi Putra, Jumiadi Abdi Winata
The purpose of this study is proposing how to apply an ideal XBRL-related curriculum and depth in course. Extensible Business Reporting Language (XBRL) is a significant new information technology for the electronic communication of business and financial data. XBRL has been a widely accepted standard...
Proceedings Article
The Influence of Learning Method Make a Match on the Mastery of Chinese Language Vocabulary of the Pupils at Dr. Wahidin Sudirohusodo Primary School
Eddy Harianto, Jimmy Thomas
This study aims to know how much the influence of cooperative learning method “Make a match” on the mastery of Chinese language vocabulary of the pupils at Dr. Wahidin Sudirohusodo primary school. This study uses quantitative research method, a type of quasi experimental design, with pre-test and post-test....
Proceedings Article
Strategic for Increasing Economic Value Added in the MSME Sector in the North Sumatra Region with the Acceleration Board Method and Initial Public Offering
Mangasi Sinurat, Rico Nur Ilham, Willy Cahyadi
The Covid-19 pandemic that occurred globally of course had an impact on various sectors, especially in the economic sector and of course also had a significant impact on tourism, the trade sector, industry including Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Creative products have great...
Proceedings Article
Asetpedia.id as a Start-Up Based Technology Benchmarking Innovation for Beginning Companies in the North Sumatera Region
Mangasi Sinurat, Rico Nur Ilham, Cia Cai Cen
In the current era of globalization, the development of information technology will be able to increase business activities both locally and internationally. This is marked by the emergence of several companies that are just developing and offering products or services that have never been offered to...
Proceedings Article
The Influence of Taxpayers’ Awareness and Compliance in Generating Local Revenue Moderated by the Government: A Case Study on the Government of Regional Mandailing Natal
Azizul Kholis, Sutrisno, Renny Maisyarah
This study aims to determine the influence of taxpayers’ awareness and compliance in generating local revenue moderated by the government. Data were collected from 64 Mandailing Natal Regency taxpayers from hotels, restaurants, and bird nest businesses using cluster sampling. The obtained data were analyzed...
Proceedings Article
The Research on the Model of SOE Corporate CSR Budget Management for Optimizing Disaster Management
Covid-19 Case Study in North Sumatra Province
Azizul Kholis, Dedy Husrizal Syah, Sulaiman Lubis, Lukitaningsih
In Indonesia, disaster management is regulated in Law number 24 of 2007 concerning Disaster Management. Three levels or phases of emergency situations have been defined in order to identify the level of impact and response required for both disaster preparedness and disaster emergency depending on the...
Proceedings Article
The Effect of Entrepreneurship Learning and Emotional Intelligence on Entrepreneurial Intention
Kurjono, Leni Yuliyanti, Saripudin
The study aims at identifying the effects of entrepreneurial learning and emotional intelligence on entrepreneurial intentions and the differences of entrepreneurial intentions based on the gender aspect. This study employed an explanatory survey method involving 560 accounting education students from...
Proceedings Article
Role of Member Participation, Service Quality and Business Environment on the Success of Sharia Loan and Financing Cooperative (KSPPS) Business
Siti Listyaningsih, Arlenia Syahila, Indri Murniawaty, Ubaedul Mustofa
This research aims to determine the direct and indirect influence of member participation, service quality, and business environment on the success of the KSPPS business case study at Baitul Maal wat Tamwil Bina Ummat Sejahtera (BMT BUS) at Lasem. The population in this study was a member of KSPPS BMT...
Proceedings Article
The Effect of Profitability on Share Prices Through Capital Structure as an Intervening Variable in Indonesia’s Automotive Sectors Listed Companies
Putri Kemala Dewi Lubis, Deni Adriani
The purpose of this study is to determine whether there is an influence between profitability (Return On Equity) on stock prices through the capital structure (debt to equity ratio) as an intervening variable on automotive sector companies listed on the Indonesian stock exchange (BEI) 2013 - 2017 period....
Proceedings Article
The Development Structure of the Merdeka Belajar Curriculum in the Industrial Revolution Era
Indra Maipita, Muhammad Bukhori Dalimunthe, Gaffar Hafiz Sagala
In early 2020, the Ministry of Education and Culture released the Merdeka Belajar policy to innovate higher education learning in Indonesia. Its policy aimed to bridge the gap between business, industry, and higher education. So that higher education institutions can produce greater human resources to...
Proceedings Article
Economic Valuation of Forests as a Natural Tourism Service Provider by Using Travel Cost Method in Ecotourism in Kampung Nipah Sei Nagawalan Village Serdang Bedagai Regency
Malahayati, Zahari Zein, Fitrawaty
Mangrove ecosystems have the potential to serve as a tourist attraction. The use of mangrove forests as a tourist attraction can develop the economy of the surrounding community. This study aims to analyze the economic value of the Mangrove tourism in Kampung Kampung Nipah Sei Nagalawan based on the...
Proceedings Article
The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance
Noldy Chandra, Moh. Dharma Halwi, Rahma Masdar, Tampang, Muhammad Din, Nuraela Mapparessa, Lucyani Meldawati
This Research aims to determine and analyze the influence of taxpayer awareness, taxation knowledge, and the application of modern taxation administration system to taxpayer compliance. The theory used in this research is the taxpayer owner of the Land Transportation Bureau located in Palu City. The...
Proceedings Article
Does the Implementation of Corporate Governance Moderate the Relationships of Ownership Structure, Capital Structure and Firm Values of Listed Manufacturing Companies in Indonesia?
Munajat Mubaraq, Sri Mangesti Rahayu, Muhammad Saifi, Ari Darmawan
This study aims to examine corporate governance’s role as a moderating variable in determining firm value, such as ownership structure and capital structure. Indonesian stock exchange manufacturing companies from 2014 to 2018 were used in this study. The data used was panel data, with data analysis carried...
Proceedings Article
Barriers and Drivers to Sustainable Sea Fishery Management in Togean National Park-Sulawesi, Indonesia
Muslimin, Nudiatulhuda Mangun, Elimawaty Rombe, Edhi Taqwa, Maskuri Sutomo, Suryadi Hadi
Coastal areas and small islands have great potential resources that need to be protected and used for the people’s greatest benefits, so they need to be established both in social, economic, cultural, environmental, and as a buffer for the sovereignty of the country. The goal of this study is to identify...
Proceedings Article
Ownership Structure and Dividend Policy at LQ45 Companies of the Indonesian Stock Exchange
Abdul Chotib Nasih, Gatra Gumilang, Alkhomah, Siti Nurrohmah, Dwi Endah
This study aims to examine the effect of ownership structure on dividend policy. The independent variable used in this study is the ownership structure which is divided into managerial stock ownership (MSO) and institutional stock ownership (INST). The dependent variable used is the dividend policy measured...
Proceedings Article
The Effectiveness of Using Online Learning Methods Based on Video Conference in the Course of an Introduction to Microeconomics
Akmal Huda Nasution, Faisal Rahman Dongoran, Johnson, Dedy Husrizal Syah
The purpose of this study was to investigate the effectiveness of online learning methods based on video conferencing compared to non-video online learning methods in the Microeconomics Management course in the Faculty of Economics, State University of Medan. This research method uses experimental research...
Proceedings Article
Research-Based Learning to Improve Students’ Critical Thinking Skills in Studying Business Ethics
Umi Nuraini, Nurika Restuningdiah, Eka Ananta Sidharta, Helianti Utami
Research-Based Learning as a form of educational technology innovation can be applied to facilitate the teaching of 21st-century skills such as critical thinking, communication, creativity, and collaboration. This study applies research-based learning to business ethics subjects. The focus of research...
Proceedings Article
The Analysis of the Effect of Interest Rate, Inflation, and Gold Prices on the Deposit Amount at PT. Bank Mandiri
Retta Melida Pasaribu, Fitrawaty, Muhammad Yusuf
The aims of the research are to analyze (1) the effect of interest rates on the amount of deposits at PT. Bank Mandiri KCP Ahmad Yani Medan period 2016-2019, (2) the effect of inflation on the amount of deposits at PT. Bank Mandiri on the branch office of Ahmad Yani in Medan period 2016-2019, (3) the...
Proceedings Article
The Impact of Entrepreneurial Interest and Knowledge on the Pharmaceutical Business Success in Medan Pestisah Subdistrict, North Sumatera, Indonesia
Khafi Puddin, Ali Fikri Hasibuan, Sri Rezeki
The objective of this study is to find out the impact of Entrepreneurial Interest and Knowledge on Business Success of Pharmaceutical Business in Medan Petisah Subdistrict, North Sumatera, Indonesia. The population used in this study is the owner of Pharmacy Business in Medan Petisah Subdistrict as many...
Proceedings Article
The Influence of Empowerment of Human Resources, Good Governance, Monitoring and Evaluation of the Quality of Employee Services in Public Hospital of Fatimah Embung Area in Batam City
Rizki Eka Putra, R. Madhakomala, Hamidah
This research is aimed at determining the influence of empowering human resources, good governance, monitoring and evaluation, and service quality of the employees. This research applied a quantitative approach with survey method. A path analysis was used to analyze the collected data. The population...
Proceedings Article
The Introduction to Accounting Digital Book for Online Course in Responding Learning Activities During Covid-19 Pandemic
Nurika Restuningdiah, Hartatiek, Rr. Poppy Puspitasari
This research aims to develop a digital book to support online learning of the Introduction to Accounting course. The development of the digital-book expects to support online and self-learning during Covid 19 pandemic. The development process consists of three stages: Analysis Stage, Design Stage, and...
Proceedings Article
The Passenger Loyalty of National Ships on the Routes Along the Java Sea, Indonesia
Prasadja Ricardianto, Bobby Bimantara, Honny Fiva Akira Sembiring, Mustika Sari, Lis Lesmini
The purpose of this study to examine perceived value and complaint handling affect passenger satisfaction which, in turn, has an impact on passenger loyalty of some national ships with a capacity of 2,000 people. The problems that arise in the shipping on the routes along the Java Sea, Indonesia from...
Proceedings Article
The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX)
Eko Wahyu Nugrahadi, Muammar Rinaldi
This study aims to determine whether the significant influence of the Capital Intensity and Inventory Intensity Against Tax Avoidance in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. The population in this study is the food and beverage sub-sector...
Proceedings Article
Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City
Johnson, Muammar Rinaldi
This study aims to determine the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Individual Taxpayers in Medan City. The population in this study is an individual taxpayer in the city of Medan. The results of the research analysis showed that Taxpayer Awareness and Tax Sanctions...
Proceedings Article
Measuring the Financial Performance Prior and After the Initial Public Offering (IPO) of Companies Listed in the Indonesian Stock Exchange (IDX)
Dudi Rudianto
IPO or Initial Public Offering is securities offering for the first time to the general public through the capital market. After becoming a public company, the community hopes that there will be an increase in the company’s performance including its financial performance. This study aims to find out...
Proceedings Article
An Attempt to Improve the EViews-Based Econometrics Learning
A Case Study of Economic Education Study Program, State University of Medan
Putri Sari M J Silaban, Dede Ruslan, Joko Suharianto
This study is a development research which aims to improve and produce Econometrics textbook based on EViews application and portfolio of 6 Indonesian National Qualification Framework (KKNI) assignments. This book was designed to improve students’ ability at mastering Econometrics, whether manually or...
Proceedings Article
The Effect of Education Level and Poverty on Economic Growth in Serdang Bedagai Regency
Faishal Amri Siregar, Muhammad Fitri Rahmadana, Eko Wahyu Nugrahadi
Economic growth as a process of increasing output over time is an important indicator to measure the success of a country’s development. Economic growth is only influenced by the stock of capital, labor and technology which are exogenous in nature. Economic growth is one indicator of the success of development...
Proceedings Article
Development of Indonesian Correspondence Teaching Materials Based on High Order Thinking Skills (HOTS) to Improve Students Competency Towards the Revolution 4.0 Era
Ellys Siregar, Efendi Napitupulu, Sri Mutmainnah, Rotua SP Simanullang
Teaching materials are all forms of material that are designed and arranged systematically to enable students to learn independently and be adapted to the applied curriculum. This study aims of this research to design Indonesian Correspondence teaching materials that can are expected to improve students’...
Proceedings Article
Developing Learning Material Book of Statistics Based on Statistical Application (SPSS) and Task Portfolio
Joko Suharianto, Muhammad Yusuf, Eko Wahyu Nugrahadi, Choms Gary G.T. Sibarani
This research is a research of development to develop and create a textbook of statistics based on SPSS application book had signed to improve students’ ability to master statistics both manually and through SPSS. This employed the Research and Development method for developing and validating product...
Proceedings Article
Studentpreneur Innovative Behavior
How Does Creativity Boost The Behavior? A Case From Indonesia
Aprilia Susanti, Kemal Budi Mulyono, Siti Listyaningsih
Innovative behavior is very important for students, especially studentpreneur, because innovative behavior plays an important role in the student entrepreneurial process. This study aims to analyze the extent to which internal factors such as creativity can encourage innovative behavior, and examine...
Proceedings Article
The Development of Taxation Learning Media Based on Articulate Storyline
Dedy Husrizal Syah, Eko Wahyu Nugrahadi, Taufik Hidayat, Azizul Kholis
This study aims to (1) develop interactive learning media based on articulate storylines in tax courses; (2) test the feasibility of learning media developed based on the validation/assessment of expert teams and students; and (3) test the effect of the use of learning media developed on academic performance....
Proceedings Article
Issues, Challenges and Strengths of Sustainable Tourism Supply Chain After Covid-19 in Togean National Park-Sulawesi, Indonesia: A Preliminary Findings
Harifuddin Thahir, Suryadi Hadi, Femilia Zahra, Irdinal Arif, Mohammad Ali Murad, Mashur H. Lolo
This study aims to determine the extent of the issues, challenges, and strengths of the tourism sector, which is a mainstay industry for almost every country in creating foreign exchange. However, since the implementation of social restrictions to deal with COVID-19, the tourism sector has been severely...
Proceedings Article
Implementation of the HOT FIT Model in the Evaluation of Education and Learning During the Pandemic Covid-19
Yulita Triadiarti, Taufik Hidayat, La Ane, Choms Gary G.T Sibarani
This study aims to develop HOT FIT Model; this model is very suitable for evaluating E-Learning, namely the distance learning method used during a pandemic. The HOT Fit model is used in technology and information-based systems, which are needed during this Pandemic. This study using method of three factors...
Proceedings Article
Understanding Locus of Control on Emerging Adults Financial Behavior
A Case Study in the Management Department, Faculty of Economics, State University of Medan
Muhammad Andi Abdillah Triono
This study seeks to test empirically, conceptually, and theory in terms of the Locus of control that builds financial decision behavior, where financial decision behavior will be proxied through variables economic action with the object of Department of Management Students as emerging adults. Through...
Proceedings Article
An Analysis of Willingness to Pay on Visitors of Mangrove Forest at Sicanang - Belawan Ecotourism
Eka Putri Wardani, Saidun Hutasuhut, Rahmat Mulyana
The aims of this research are to calculate and analyze influence of travel cost, income, distance, education, age and facilities to the number of tourist visit at Sicanang Belawan Mangrove Forest Ecotourism. The research samples conducted using by the random sampling method was choosing in a random from...
Proceedings Article
Chinese Expatriates in Indonesia Studies
The Problems and Conflict Managements of Cross Culture
Zhang Yan
As is known, China has become the largest source of foreign human resources in Indonesia. According to the official data of Indonesia, there are more than 20,000 Chinese expatriates working in Indonesia now. We hope to find out the management situation of Chinese companies and institutions through exploring...
Proceedings Article
Determinants of Income Inequality in Yogyakarta Province
Rizka Yuliani, Yozi Aulia Rahman, Dini Nuraini, Khusnul Khotimah
The purpose of this study is analyze the effect of population, GRDP, human development index, and district/city minimum wages on income inequality in Yogyakarta Province. This research uses quantitative methods with panel data, which is a combination of cross-section data from 5 regencies/cities in Yogyakarta...
Proceedings Article
Switching Behavior Customers of Sharia Banks in Indonesia
Andi Ainil Mufidah Tanra, Nadhira Afdalia, Latifah Sukmawati Yuniar, M. Ikbal Abdullah, Tenripada, Abdul Kahar, Erwan Sastrawan
The rapid growth of Islamic banks shows great consumer interest in Islamic banks. This research was conducted to analyze the factors that cause consumers to switch from conventional banks to Islamic banks. The population in this study were users of Bank Sharia Mandiri, BNI Sharia, BTN Sharia, and BRI...
Proceedings Article
Analysis of Higher Education Readiness in Implementing Independent Curriculum – Independent Campus for Entrepreneurship Program
Yusnadi, Nani Barorah Nasution, Husna Parluhutan Tambunan
One of the very classic issue of the nation is the imbalance of employment compared to the number of job seekers. Entrepreneurship is an alternative solution to overcome this problem. Therefore, Higher Education has a role to embrace students to become new entrepreneurs who are competent in their fields...
Proceedings Article
Factors Affecting Muzakki in Distributing Zakat on the Amil Zakat Board in North Sumatra Region
Muhammad Yusuf, Eko Wahyu Nugrahadi
This study aims to test empirically the effect of the legitimacy of BAZDA (zakat collection system, zakat distribution system and zakat utilization system), income and religion on Muzakki’s trust to pay zakat at the North Sumatra amil zakat agency. This study uses primary data, data collected based on...
Proceedings Article
The Effect of the Adoption of Government Accounting Standards, Apparatus Competence and Accounting Information System on the Quality of Local Government Financial Reports
Dewi Muliyati, Andi Mattulada Amir, Femilia Zahra, Ridwan, Nina Yusnita Yamin, Muhammad Ilham Pakkawaru, Masruddin
The purpose of this review is to analyze the influence of government accounting procedures, apparatus and accounting information structures on the quality of local government financial statements. This research uses a multi-linear regression analysis approach. Data collection is carried out by distributing...
Proceedings Article
The Use of Sistem Pembelajaran Daring (SIPDA) as an Online Learning Management System on Learning Outcomes of Financial Accounting Subject: A Mediation Effect of Learning Motivation
Andri Zainal, Tessa Aprilia Marantika Tampubolon, Rini Herliani, Sondang Aida Silalahi, Jufri Darma
This study aims to determine the effect of SIPDA on Learning Outcomes through Student Learning Motivation taking the Financial Accounting subject. This study population was 70 students in the Accounting Education Department of Faculty of Economics of Universitas Negeri Medan (UNIMED) and used as respondents....
Proceedings Article
The Effect of Leadership Effectivity, Education and Training and Career Development to the Performance of Lecturers at University of Riau Kepulauan Batam
Ramon Zamora, R. Madhakomala, Hamidah
This research to determine and analyze the factors Leadership Effectivity, Education and Training and Career Development on Employee Performance at Unversity of Riau Kepulauan Batam. Results Data collection obtained sample of 117 respondents. Respondents in this study were Lectures of Unversity of Riau...