This study aims to analyze the differences in efficiency, asset quality, and stability in Islamic banks (Ib) and conventional banks (Cb) in Southeast Asia. To measure the efficiency, it uses DEA analyzing of input and output of Ib and Cb, namely input (total deposits, personnel expense, and fixed assets)...

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers...

Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness,...

This research aims to determine the effect of perceived ease of use, usefulness perceptions and user attitudes towards the acceptance of E-Audit applications at the BPK RI of North Sumatra. The data source of this research is primary data taken directly at the office of the BPK RI of North Sumatra. Data...

This research aims to prove the independence among auditors in private and public sector in Padang, West Sumatera, Indonesia. The population is all auditors in Padang, consists of auditors in private sector (internal auditors and public accountants) and auditors in public sector (auditors of inspectorate...

This research was conducted in Medan SMEs totaling 105 respondents in 21 districts. This study examines the comparative level of financial literacy of SMEs Medan seen from the demographic ie gender, age, duration of effort and education. To sexes divided into 2 groups: male and female. For the age of...

This research aims to see whether there are differences in the code of ethics for professional accountants in term of gender and educational level. Data obtained by collecting questionnaires as many as 250 accounting student consisting of 120 undergraduate student and 130 bachelor degree student. Measurements...

There are many cases of creative accounting both abroad and in Indonesia which involved well-known Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative...

The International Accounting Standards Board (IASB) published a rule to regulate agricultural activities, named IAS 41: Agriculture. Measurement of agricultural activities based on IAS 41 is stated using fair value which is considered better because it can show that the transformation process immediately...

This study aims to determine perceptions and differences in perceptions between accounting students to earnings management. Research was done in some of University in West Sumatera. The data used in this study are the primary data. The population in this study are accounting students in University in...

Previous study have attempted the chairmen on board and senior manager implemented the earnings management based on their professional knowledge and educational background of accounting. Motivated by this findings, this study aimed to examine the effects of accounting knowledge on unethical decision...

The present study aims to empirically prove some independent variables that influence audit quality. These independent variables are auditor rotation, workload, and auditor specialization. The population of this study was the Indonesian banking company registered in Indonesia Stock Exchange year 2011-2015....

Accountancy profession plays a major role in detecting and reducing corruption, and accountancy profession is a crucial part of strong national governance architectures that confront corruption, in partnership with good government and strong business. Professional ethics and education are the key in...

Responsibility accounting is part of management accounting which aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of Responsibility Accounting, both partially and individually. Data collection methods used in this study are using...

The portfolio is a collection of financial assets in a unit that is held or created by an investor, investment company, or financial institution. Investors can invest their funds in the form of a portfolio (a collection of financial assets such as stocks, bonds, and mutual funds traded on the exchange)....

This study aims to provide deeper insights on tax knowledge of medical doctors in Padang, West Sumatera, Indonesia. This is a descriptive study to describe the medical doctors as individuals on a particular characteristic, namely, their tax knowledge. Data for this study were collected by conducting...

This study examines the association between abusive earnings management and annual report readability. The sample of this study consisted of 200 manufacturing companies listed on the Indonesia Stock Exchange. Using the Fog Index to measure readability, the results of the study indicate that abusive earnings...

This research aims to evaluate, describe and mapping the level of inequality of tax revenues using the Williamson’s Index between cities in West Sumatera Province for the period of 2014-2016. The research was conducted in all cities in West Sumatra Province. The method is by analyzing tax revenues using...

This study aims to analyze: 1) the influence of managerial ownership on firm value, 2) the influence of institutional ownership on firm value, 3) the influence of debt policy on firm value, and) the influence of dividend policy on firm value. This study used quantitative research. The population in this...

This study aims to provide an overview to the public whether the publication of increasing the status of BPK opinion from qualified to unqualified opinion on district and city government financial reports in West Sumatera province is directly proportional to the consistency of district and city governments...

This study aims to look at the reasonableness of the expenditure budget for technical guidance, outreach and training activities carried out by 11 sub-district offices in West Pasaman Regency in 2017-2018 using an activity based costing approach. The number of research objects was 24 activities, which...

This research aims to analyze 1) tax potency in Bungo Regency 2) prompt strategy applied in increasing tax potential in Bungo Regency. Descriptive analysis is used to development of local tax by using secondary data. The result of thi s research is the development potency of local tax in Bungo Regency...

The management or development of TNKS nature tourism in addition to taking economic benefits, must also simultaneously preserve the environment and, bring benefits to the surrounding community. The development of nature tourism (ecotouriem) in KSNP will support the preservation of the area and is expected...

This study aims to determine the effect of economic growth, employment opportunities, economic development and income inequality on poverty in West Sumatra Province. The model used is panel analysis with the population used is the district/city in West Sumatra Province with a time span from 2012 to 2017....

The purpose of this study to prove ROE, ROA, DER, PBV have partially and simultant a significant effect on tax. The population in this study were 17 banking companies listed on the Indonesia Stock Exchange with using a purposive sampling technique, for five years from 2014 to 2018. Secondary information...

The study aims to explain the relationship between poverty and unemployment districts in West Sumatra. In addition, to explain the effect of health toward poverty, education toward poverty, education toward unemployment and the amount of unemployment people at District in West Sumatera. The study used...

Indonesia Composite Index (ICI) is a lump of stocks traded on the Indonesian Stock Exchange. In some literature, it was found that the movement of ICI was influenced by domestic factors and global factors. This study used monthly time series secondary data 2011M01-2019M01, consisting of ICI, BI rate,...

Research aims to analyze the impact of the transition of payment equipment to real currency in Indonesia for the period 2015:07-2019:01. Real currency used in this research is the result of real money outside the commercial bank and BPR per consumer price index. The payment tool in this study represented...

This study aims to determine the effect of macroeconomic variables (inflation, economic growth, interest rates, exchange rates) and United States economic crisis both simultaneously and partially to the LQ 45 Index on the Indonesia Stock Exchange. The sample in this study uses the LQ 45 Stock Price Index...

This study investigates the influence of macroeconomic variable interventions on monetary stability in Indonesia. The analysis model used is cointegration of Johansen-Juselius and error correction model (ECM). Data is used by time series from 1988 to 2018. The findings in the study show that in the long...

This study aims to analyze the transformation of Gowa’s economic structure and determine the potential sectors by using the GDP of Gowa and South Sulawesi in 2010-2017. The analysis technique used is shift-share analysis and Location Quotient (LQ).The results of the shift-share analysis show that there...

This article aims to explain the influence of domestic import and production, price level, and income per capita to domestic consumption. Furthermore, the influence of domestic consumption, domestic product, exchange rate, and income per capita to domestic import is also analyzed. The data time series...

This study aims to examine the short-term relationship and the long-term stability of the real exchange rate of emerging market countries in ASEAN. The data used in this study is panel data of emerging market countries in ASEAN, namely Indonesia, Malaysia, the Philippines, Vietnam and Thailand. This...

Most ASEAN countries are producing agricultural commodities in the form of; rice, maize, soybeans, sugar cane (sugar products) and cassava. However to meet domestic needs, almost all ASEAN countries import agricultural commodities. The purpose of the research is to analyze; effects of nominal exchange...

Regional autonomy shows the ability of local governments to finance their own government activities which also illustrates the level of community participation in regional development, the more independent a region is, the higher the community participation in paying taxes and levies, which is a major...

One of the main indicators of successful development is the decline in the number of poor. This study aimed to analyze the influence of education, health and unemployment on poverty levels in the province of West Sumatra in 2014-2018. This research is quantitative. Data used in this research is secondary...

This study aims to examine the effect of the exchange rate (ER), the money supply (M2) and interest rates (IR) to the composite stock price index (CSPI). The data used are monthly data from January 2010 to December 2017 and data collected from Bank Indonesia. In processing data using the Vector Auto...

This study entitled Analysis Influence of Quality of Human Capital, Gross Fixed Capital Formation, Infrastructure Expenditure Budget Allocation, and the economy openness on Indonesia’s Economic Growth aims to analyze the influence of these macroeconomic variables on Indonesia’s economic growth both in...

Virtual currency has been a hot topic for discussion lately. One of the popular virtual currencies is bitcoin which has a status as a commodity in Indonesia today. The purpose of this study is to determine whether there is influence and causality between bitcoin and monetary variables in Indonesia. The...

This study aims to analyze the factors determine foreign direct investment in ASEAN consists of 10 countries (Indonesia, Myanmar, Laos, Philippines, Vietnam, Brunei, Brunei Darussalam, Singapore, Malaysia and Thailand), period 2000-2016. The data analysis method is panel data regression with fixed effect...

Sustainable development is a comprehensive and balance concept to achieve a human quality of life all the time and generation. The sustainable development concept is a correction of the classical model of economic development that concentrates on economic growth despite failing to attain public welfare....

Given a large number of economic activities around Lake Maninjau, it is considered to have water resource potential. The many floating net cages around Lake Maninjau are able to revive the economy in the surrounding community. At this time, Lake Maninjau is not only used for fish cultivation, but also...

This research aimed to: 1) analyze the characteristics of unemployment in the regencies/cities in Jambi province, 2) analyze the aspects of affecting unemployment in the regency/city in Jambi province, and 3) analyze the profile and description of job seekers in regencies/ cities in1 Jambi Province....

Consumptive behavior among adolescents is one of the phenomena that occur, in urban and rural areas. The tendency of adolescents to spend more money on their needs without thinking about the benefits of these goods. Teenagers often buy goods not because of the main needs in life, but lifestyle needs...

Such rapid technological development will affect the absorption of labor in the industry and have an impact on increasing unemployment. Indonesia is among those who have to think the most about the impact of the technological development because in the next 15 years the population could reach 280 million,...

This study aims to determine and analyze the factors that influence foreign debt in Indonesia with influencing variables including economic growth, inflation, and foreign interest rates. This type of research is associative descriptive research, where the data used are secondary data from 1970 to 2017...

This paper analyses the monetary transmission mechanism in Indonesia. Transmission channels can be classified into five sections, namely interest rate channel, assets price channel, exchange rate channel, credit channel and expectation channel. It tries to answer to the question: how is the behavior...

This study aims to analyze the effect of education, unemployment, poverty and income inequality on crime in Indonesia both partially and simultaneously. The form in this study is data of research in 31 provinces in Indonesia from 2013-2017. This research method uses panel data multiple regression techniques....

The differences in inflation rates among several cities in North Sumatra still occur even though local governments have been struggling to control it. There are many conditions and uniqueness in North Sumatra that may bring the unique figure of inflation. This research aims to analyze the factors causing...

This study analyzes the influence of United States GDP, cinnamon export prices, cinnamon production, and the exchange rate on Indonesia’s cinnamon exports to the United States, both partially and simultaneously. The data used in this study are time series data from 1989-2018. The data obtained were analyzed...

Development is carried out to improve the welfare of the community, so that increased economic growth and equitable income distribution are needed. Rapid economic growth that is not matched by equity, will lead to regional disparity. The purpose of this study is to; (1) analyze the factors causing the...

The development of people is not only thinking about eating and drinking, traveling has become a basic need of every person, so that new tourism objects are popping up like epidemics in every country, but those who are able to attract tourists are those who are able to provide quality services in accordance...

As a concept and practice of development, the concept of participation began to be discussed in the 60s as various international institutions promoted participation in the method of planning, implementation, and evaluation of development. The importance of the community in rural development is to remind...

Traditional markets have a crucial function in society, as a center for the distribution of goods and services. In connection with this vital function, the management of traditional markets is expected to increase the competitiveness of traditional markets. On the other hand, the increasing number of...

Education in the SDGs is contained in the 4th Goal or SDG4 which is to ensure the quality of education that is inclusive and equitable and increases lifelong learning opportunities for all (UN, 2016). Education is the key that enables the objectives of other SDGs to be achieved by 2030. This study will...

The era of the industrial revolution 4.0 has entered the field of education, so that the education sector is demanded to produce competent human resources. Teachers are currently required to be able to use technology in the learning process, one of which is to use digital learning media. Therefore, there...

The purpose of this study is to determine whether the values of Minangkabau culture possessed by the people of West Sumatra has been used as a learning resource economics by high school teachers in West Sumatra. This research is qualitative method with case study research design, which means that the...

This study aims to develop learning media analysis of financial statements based on mobile learning; and testing the feasibility of learning media developed based on validation / assessment of expert teams and students. Media Validation was carried out by the Media Expert Lecturer Team and was trialed...

This study aims to describe 1) using group discussion method in teaching worksheet, 2) the average of students’ worksheet achievement before and after using group discussion method, and 3) there is a significant influence of using group discussion in teaching worksheet on students’ worksheet achievement....

This research is based on the problem of lack of learning achievement at universities in Padang Pariaman. Based on the results of observations and documentation, several factors are the cause are low-income parents, facilities and infrastructure, creative learning and learning motivation. The purpose...

Education is a very interesting world to be discussed and studied. Various problems both practical and theoretical, more and more days are emerging. This is inseparable from the growing development of human thought in seeing the phenomena that occur and the more conscious people of the importance of...

Research aims to know the extent of emotional intelligence, the competence of teachers and self-efficacy simultaneously and partially towards learning achievement students boarding school Madrasah Aliyah Pondok pesantren Nurul Yaqin Ambung Kapur Regency of Padang Pariaman. This type of research is quantitative...

Business competition among universities that provide study programs in Economics in Pekanbaru is quite competitive. Several universities that are popular among prospective students are Lancang Kuning University (UNILAK), Riau Islamic University (UIR), Riau Muhammadiyah University (UMRI), Pelita Indonesia...

This Research and Development (R&D) design aims to produce learning outcome evaluation products that are based on KKNI curriculum in order to improve student’s critical thinking skills. Specifically, the research tries to describe (1) validity, practicality, and the effectiveness of teaching materials...

This study aims to find out the effect of Edutainment learning using Beach Ball Method to the learning achievement of students in the economic subject at SMA Negeri 2 Indralaya Utara. The study is experimental research which uses pre experiment design with One Group Pretest-Postest Design. The population...

Various studies have shown that the value of Minangkabau culture began to erode along with the era. Several points that affect this case are due to globalization and the lack of local culture used in the learning process at school. The studies that were conducted show that globalization gives a negative...

This study aims to: 1) To see the negative influence of the use of social media on digital native learning motivation. 2). To see the positive effect of using digital learning resources on digital native learning motivation. 3). To see the positive in effect of the use of social media on digital native...

Fillecya (Financial Literacy) Board adopts the idea of financial literacy education for the community, where the need for people to have better knowledge, confidence, and skills in financial management, where experts believe that financial literacy knowledge is significantly related to individual financial...

A combination of increasing student and lecturer competencies related to digital literacy skills needs to be done to face global challenges. This study aims to analyze the level of digital literacy skills of students in the entrepreneurship course. The study population was all students who took the entrepreneurship...

The purpose of this paper is to explain the relationship of economic learning with culture in the era industrial revolution’s 4.0 and its role in building student character. Culture-based economic learning becomes a forum for developing character in the era industrial revolution 4.0. The paper is a literature...

The Flipped Learning is a learning strategy that reverses the traditional learning process. Learning begins with the provision of learning resources to be studied by college students outside the classroom. Lecturers provide learning resources such as materials in the form of powerpoints, modules, questions...

The presence of professional teachers is one of the most important elements of education. Professional teachers are the deciding factor in the quality education process. Teachers are expected to perform their duties to educate, teach, and evaluate the students in achieving quality education. The Government...

Technology improvements have an impact on the development of accounting programs. One of them is an accurate accounting program. Accurate programs have been widely used by companies in managing finances. For this reason, Vocational High Schools should answer the challenges of the times by introducing...

This research aims to investigate the current position of government accounting education in universities as a part of regional management reforms. The purpose of this study to investigate the current position of government accounting subject in the accounting curriculum; the level of lecturers and students...

This study aims to know the cause of long defining factor for undergraduate students’ term of study in Economic Faculty of Padang State University or Universitas Negeri Padang (UNP) and what the most dominant factors affect it. It is descriptive research where data are obtained from observation and documentation....

This study aims to analyze 1) The influence of family environment on students’ entrepreneurship knowledge of Islamic Education Management program, 2) The influence of entrepreneurship knowledge on students’ entrepreneurship motivation of Islamic Education Management program, 3) The influence of family...

The purpose of this research is to find out, 1) The effect of learning entrepreneur, self-efficacy and creativity together on student entrepreneurial interest, 2) The effect of entrepreneur learning on student entrepreneur interest, 3) Effect of self-efficacy on student entrepreneurial interest, 4) Effect...

This study aims to analyze 1) The influence of parents’ socioeconomic status on entrepreneurship interests of Senior Vocational High School 2 (SMK N 2) students in Padang, 2) The influence of adversity quotient on entrepreneurial interests of SMK N 2 students in Padang, 3) The effect of self-efficacy...

This study aims to analyze 1) The effect of Family Environment on the creativity of students of the Faculty of Economics of Universitas Negeri Padang, 2) The effect of intelligence an emotional on the creativity of students of Faculty of Economics, Universitas Negeri Padang, 3) The effect of family environment...

This study aims to analyze the influence of locus of control, need for achievement and campus environment on students’ entrepreneurship interest of Universitas Negeri Padang. The type of this research is Associative Descriptive with research population are students of Universitas Negeri Padang in Academic...

The formation of student entrepreneurial attitude and culture can be done by integrating the attribute of the entrepreneurial spirit in the lecturing process.To support these efforts, it is necessary to conduct relevant studies to extract the character of the entrepreneurial spirit into a dominant factor...

Production Unit Activities in Vocational High Schools is an effort to get students accustomed to carrying out productive practices with the real feel of the industry. Basically the Production Unit is an effort to improve the quality of schools that is designed as a forum to create graduates with entrepreneurial...

Each region has a potential to be developed as an effort to increase the economy and development growth in each region, so that the area can develop independently through its autonomous rights. One of the sectors that can function as a driver of the regional economy is the tourism sector. Padang city...

This study aims to produce a website-based village administration system in Malang Regency which tested for feasibility by validator and tested effectiveness by village officials. This type of research is Research and Development which consists of eight steps, namely Potential and Problem, Data Collection,...

This study was aimed at explaining the effect of discount price on purchase intention and consumer’s perceived risk as mediator. This study was using Explanatory Research and Quantitative approaches. The variables of this study were discounted price, purchase intention, and consumer’s perceived risk....

This study aims to examine the effect of workload and work-family conflict on emotional exhaustion. The population of this research are all the emergency room (ER) nurses of all the private general hospitals in Padang. The sample size is 67 people. The sample was classified by using proportional cluster...

Entrepreneurial orientation is a determining factor for business success, entrepreneurial orientation has the characteristics of risk taking, proactive towards change and innovation to enhance the competitiveness of companies. For small and medium-sized companies, relationships and networks are important...

This Research aims to analyze the effect of destination perceived quality, perceived value on tourist’s words of mouth with satisfaction as an intervening variable. The population of this study is tourists who had came to Mifan Waterpark and Resort whether stay overnight or one day trip. The sampling...

This research analyzes the financial management behavior of productive age groups in Bukittinggi. Samples of this study are 100 people of productive age community from 18 to 55 years old obtained by snowball sampling technique. The data analysis method is Structural Equation Modeling (SEM) using the...

The current era of Industrialization 4.0 has caused many new companies to emerge, including logistics companies. One of them is PT. XYZ, a state-owned company engaged in freight forwarding and warehousing services. Constraints in the placement of goods in the warehouse, namely, the goods stored are sometimes...

This study aims to analyze the effect of training, motivation, self-concept, and work experience on the performance of Wali Nagari in Sijunjung District. The population in this study were all Wali Nagari in each Nagari in Sijunjung District. Sampling uses total sampling technique. The samples in this...

This research was conducted to examine the company’s growth, profitability, liquidity, guarantees, bond age, company size and auditor’s reputation on the bond rating of companies listed on the Indonesia Stock Exchange.

The purpose of this study was to determine the effect of 1) the influence of prices on purchasing decisions, 2) the effect of product quality on purchasing decisions, 3) the influence of location on purchasing decisions, 4) the influence of brand image on purchasing decisions, 5) the effect of word of...

The purpose of the study was to determine the effect of competencies and job stress on work engagement with job satisfaction as a mediating variable in the Employees of theBukittinggi City Government. This type of research is explanatory. The population of this study is the employees of the Bukittinggi...

The main objective of this study to test the effect of work environment, organizational support, and intrinsic motivation on organizational commitment in OPD (Organisasi Perangkat Daerah) Bukittinggi. This study using multiple linear regression analysis. The sampling method in this study is the total...

The purpose of the study was to determine the effect of career development, compensation, work environment and satisfaction on work engagement in the Employees of the City Government of Bukittinggi. This type of research is explanatory. The population of this study is the employees of the City Government...

The research objective was to analyze the affect of; 1) Transformational leadership has a significant effect on the performance of employees of the Royal Denai Group Hotel Bukittinggi. 2) Work climate has a significant effect on the performance of employees of the Royal Denai Group Hotel Bukittinggi....

The study was aimed to investigate: 1) The Brand Image effect on Satisfaction, 2) The Service Quality effect on Satisfaction 3)The Relationship Marketing effect on Satisfaction, 4) The Brand Image effect on Loyalty, 5) The Service Quality effect on Loyalty, 6) The Relationship Marketing effect on Loyalty,...

This research analyzed the influence of employee creativity on innovation in the hospitality industry in West Sumatra Province. This research is confirmatory. The samples are 96 employees in five hotels in West Sumatra. The number of samples was determined using purposive sampling technique. This research...

The purpose of this study is to 1) Analyze the relationship of service quality to customer satisfaction in OLX stores, 2) Analyze the influence of site quality on consumer satisfaction in OLX stores, 3) Analyze the effect of prices on consumer satisfaction in OLX stores, 4) analyze the influence of brand...