In the financial industry, the innovations of financial technology (FinTech) is vital to provide convenience to the public to access financial products and transaction facilities. Nevertheless, FinTech is recently growing in the non-financial industry and has been able to improve financial inclusion...

This research focuses on the accountability of the monetary Allocated Village Fund and the factors which inhibit the good management of the Fund by village leaders. The main contribution of this research is to outline the process of the management of Allocated Village Fund by village leaders and to ensure...

This paper aims to analyze the value chain and to identify activities that have the highest economic value-added to the chips that are owned by the Small and Micro Enterprises (SMEs) of Pematang Serai Village, Langkat District. Value chain activities analyzed include: 1) supply of raw materials; 2) production...

This study investigates the relationship between pre-IPO firms’ earnings quality that is proxied by accrual quality (AQ) prior to the IPO, and their underpricing degree in their early days of trading. Our main argument is that pre-IPO AQ is one source of information risk that affect the degree of information...

The expected results of this study are to obtain empirical evidence of the causes of financial report quality through the implementation of internal audits that are moderated by the effectiveness of the internal control system. The benefit of this research is to contribute scientifically to the science...

Risk disclosure, especially financial risk disclosure, is useful for providing information to stakeholders about how the risk arises, as well as how management handles risk and the impact of such risks. Risk disclosure is also used to reduce agency conflict and asymmetry information problems. This research...

Higher education industry in Indonesia is currently undergoing a significant transformation driven by contemporary technology. Unfortunately, little attention has been given to the intersection between digital innovation, organizational capabilities, and higher education institutions. This paper examines...

Research on renewable energy is an appropriate action to accommodate high needs of energy and to maintain economic stability. Experimental Power Reactor is a Hot Temperature Gas Reactor developed in Indonesia that utilizes steam to fulfill needs of electricity in isolated areas. Helical coil is the steam...

This article seeks to present a new framework in the performance measurement model of Islamic banks based on the Maqasid Syariah concept. Considering that until now the Islamic Bank performance measurement model still uses conventional measurements such as Camels, Value Added, BSC which are substantially...

IT has an important role in education. The increase of interest in the use of e-learning into teaching and learning become a crucial part. Edmodo is one of the learning media platforms that can be accessed for free. Edmodo is known as “The Facebook of Education”. This study aims to explore the implementation...

SMEs are an important segment of the Malaysian economy and contribute significantly to the country’s economic growth. Nonetheless, SMEs are riskier and associated with a high failure rate. Hence, the aim of this study is to develop a failure prediction model for SMEs in the hospitality industry by using...

Creative industry (CI) is the most important thing in the global economy. Companies, which operate in the creative sector, represent the most innovative businesses. This research is intended to consider the influence of inventiveness, novelty and competitive advantage on the result of the creative industry....

Agriculture Trade Liberalization has been one of the crucial issues in Indonesia. It was indicated with increasing international trade, both export, and import. Indonesia as a country with an agriculture basis still has pro and contra about agriculture trade liberalization. The purpose of this research...

This study aims to provide an instrument assessment of internal performance factors in retail businesses in traditional markets in South Tangerang. The sample was chosen by purposive sampling as many as 210 retail traders in 7 traditional market locations. Simple random sampling is done in selected retailers...

This study aims to provide an instrument assessment of internal performance factors in retail businesses in traditional Small and medium enterprises in Indonesia have a very important and strategic role to create a strong business structure. The government is trying to improve the ability of small and...

Working abroad is an alternative strategy to change the quality of life by the poor family. Working as migrant workers is an alternative for some people to change their lives. After a long time of migration, many migrant workers return to their regions and they do not have a sustainable income again....

Many countries face the problems of aging farming population. Solutions include reducing labor needs and improving managerial efficiency through formal education and technical training or extension services. Higher education institutions need to show that they engage in knowledge creation and sharing,...

Digital disruption does not only occur in the sector of goods and services industry, but also in education. One way to deal with digital in education is to make improvements in learning activities. This study aims to explore students’ perceptions of digital disruption in their classrooms. This phenomenological...

The purpose of this study is to see how the influence of leadership style and motivation on the performance of employees at the Department of Employment Langkat. The approach in this study is associative by looking at their relationship or influence between independent variables and the dependent variable....

This research is intended to determine whether there is influence of Ownership variables Managerial, Institutional Ownership, Profitability, Asset Structure, Company Size, and Business Risk on Debt Policy on company LQ-45 Non-financial which is listed on the Indonesia stock Exchange. Based on the results...

The operations and success of the business have been influenced by internet technology and social media. The interaction between seller and buyer has been changed since social media influencing the way of marketing. When the sellers know how to maximize their facilitation in behaviors, social media will...

Incorporating technology into an auditing curriculum is an ongoing challenge for accounting and auditing educators. This study examined the effect of an intervention to develop technology competence. The intervention involved redesigning a course on the basis of Constructive Alignment (CA). The primary...

In order to obtain an unqualified opinion, several instruments that are used as a standard for achieving opinion are required, including the application of government accounting standards and sufficiently good internal controls so that the management of financial statements can be accounted for in accordance...

This study discusses the impact of technology adoption in companies on prospective workers in Semarang city. 230 respondents consisted of graduates of colleges, high schools and vocational high schools using a simple regression model with smartPLS. The results showed that deskilling, wage, unemployment,...

One of the requirements for business is funding. On the other hand, this is often not owned especially by groups of poor. The government have been made such policy to overcome the poverty. One of the efforts is revolving loans of the National Program for Urban Community Empowerment (PNPM Mandiri Perkotaan)....

The purpose of this study is to uncover the principal-agent behavioural problem caused by conflicts of interest. The focus of this research is to find answers to behavioural problems that occur between principal and agent in the village fund management institutions. The method design uses an interpretive...

The purpose of this study is to identify the effect of student perceptions of teachers’ teaching methods and the use of instructional media on student accounting learning motivation. 139 people were involved as the respondents of the study. Then, the explanatory survey method was used as the research...

Increasing unemployment in high school graduates becomes a special problem. For this reason, a solution is needed to improve the entrepreneurial spirit of students, as a provision for students when they graduate from high school. This research aims at examining the influence of business plan competition...

This research aims to: 1) find out the effects of undefined self-efficacy of student entrepreneurship on students’ entrepreneurial intentions, 2) find out the effect of undefined entrepreneurship education on student on entrepreneurial intentions, 3) find out the effect of self-efficacy on entrepreneurship...

The purpose of this study is to identify the effects of industrial work practices (Prakerin), family environment, and self-efficacy on student Work-Readiness directly and indirectly. The number of samples involved in this study was 175 students taken by Slovin formula. The ex-post-facto research was...

The aim of this research is to analyze the empowerment of rural communities through the establishment of BUMDes based on creative economy; to analyze the optimization of village funds. This study uses qualitative methods with a case study approach. The case study was conducted at BUMDes Barokah in Putukrejo...