Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City. Keywords : Strategic Management Accounting, Continuity, MSME

DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE

Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth

Developing the Project based Learning using Mobile Media Application among Vocational High School Students in Sumatera Utara Province, Indonesia

This study determines the feasibility and effectiveness of the media mobile application project-based learning on service company materials. This type of research is development research using the Borg and Gall product development model combined with the Dick and Carey design model. This research was conducted on Sei Suka Vocational High School, Batubara Regency. The method used in this research is a quasi-experimental method. The research sample of 62 students consisting of 31 students as an experimental class who was taught using media mobile application based on Project Based Learning and 31 students as a control class who was taught using conventional media. The results of the hypothesis test prove that there is a significant difference between the results of student Service Company Accounting material taught using the media Mobile Application based Project Based Learning and the results of Service Company Accounting used in conventional media. This is indicated by the data acquisition, namely t-stat was 4.43 while t-table was 1.67 and significant level of 0.05 through the interpolation of table was 1.63. We concluded that the effectiveness of media mobile application-based Project Based Learning with Service Company Accounting material is higher than using conventional media

Factors Affecting to Accounting Fraud Tendencies: Study of South Tapanuli District North Sumatera Province

The aims of this research are to know the influence of: 1) Effect of Internal Control Effectiveness on Tendency Accounting Fraud in Local Government Institution of Tapanuli Selatan. (2) Effect of Composition Satisfaction on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan (3) Effect of Compliance to Accounting Rules on Tendency of Accounting Fraud Local Government Institution of Tapanuli Selatan. (4) Influence of Internal Control Effectiveness, Composition Satisfaction, and Compliance to Accounting Rules on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan. The method of collecting data used in this research is questionnaire. The population in this research consited of 90 employees of in Local Government Institution) of Tapanuli Selatan who were still actively working. The questionnaire had been tested validity and reliability. Test requirements analysis included tests for normality, multi-co-linearity test, heteroscedasticity test, linearity test. Analysis of the data used to test the hypothesis was to use the technique of multiple regression analysis. The results of this study are: (1) internal control compliance negatife and significant effect on accounting fraud tendency (2) Satisfaction Compensation positive and not significant effect on accounting fraud tendency (3) Compliance to Accounting Rules significant negative effect on Accounting Fraud Tendency. (4) Simultaneously Internal Control Compliance, Satisfaction Compensation and Compliance with Accounting Rules

Uji Validitas dan Efektivitas Buku English For Business Berbasis Multimodality di Prodi Kewirausahaan Universitas Negeri Medan

Prodi Kewirausahaan Universitas Negeri Medan (UNIMED) adalah salah satu lembaga pendidikan yang berperan aktif dalam menyelenggarakan pendidikan Kewirausahaan. Prodi ini memiliki visi untuk menghasilkan Entrepreneur. Salah satu keahlian yang dituntut bagi seorang pengusaha adalah kemampuan berbahasa internasional. Permasalahan yang terjadi di Prodi Kewirausahaan ini adalah kemampuan bahasa Inggris masiswa yang  masih rendah, hal ini tercermin dari rendahnya hasil belajar mereka. Permasalahan ini mungkin disebabkan oleh kurangnya buku bahasa Inggris bisnis yang dimiliki dosen sehingga berdampak pada tidak optimalnya penyampaian pembelajaran di kelas. Selama ini, materi yang diberikan masih berupa materi adopsi yang dirangkum secara umum tanpa menyesuaikan dengan kebutuhan mahasiswa terhadap peningkatan kemampuan berbahasa internasional. Dosen tidak memiliki buku ajar sendiri sehingga dosen tidak memiliki panduan yang jelas dalam mengajar. Ketidaktersediaan bahan ajar mengakibatkan pengajaran yang kurang variatif dan tidak terarah. Berdasarkan hal tersebut, dosen pengampu mata kuliah Business English perlu menciptakan buku sendiri karena harus bisa sekreatif mungkin membantu mahasiswa dalam memahami Bahasa Inggris Bisnis. Jenis penelitian ini adalah pengembangan (Research and Develompment (RnD)). Metodologi penelitian ini menggunakan model pengembangan empat dimensi (4-D) yang terdiri dari empat tahap: (1) pendefinisian, (2) perancangan, (3) pengembangan, dan (4) penyebaran. Ada dua jenis metode analisis data yang digunakan dalam penelitian yaitu validitas dan efektivitas. Berdasarkan hasil penelitian, buku yang dihasilkan termasuk kategori sangat sesuai dengan skor validitas sebesar 91,12%. Berdasarkan uji keefektivan, rata-rata nilai mahasiswa sebelum tes lebih rendah dibandingkan nilai postes, dan nilai signifikansi yang diperoleh sebesar 0,00