This study aims to analyze the strategy and development of the halal industry in the province of Aceh. This research is qualitative research, using a literature review approach from various previous studies. This study uses secondary data obtained from journals, documentation, books, and reports from related parties such as the literally Central Agency on Statistics, LPPOM MPU, LPPOM MUI, Aceh Culture and Tourism Office, and related parties.The results of the study found that Aceh Province is one of the provinces that implement sharia in all sectors. The application of Islam is not only in banking but is also applied to tourism, food, and other halal industries, however, the optimization of the halal industry cannot be felt optimally. The development of a halal industry strategy needs support from the local government. One strategy that must be done is to issue a halal certificate easily but professionally. In addition, to maximize the halal industry, especially halal tourism, local governments must also pay attention to the existing infrastructure. With the maximum development strategy carried out, it is expected to increase the halal industry, especially halal tourism in Aceh Province

This study investigates the relationship between leverages, earning per share (EPS) and earning management. Using discretionary accrual as a proxy for earning management. For measuring Accrual Earning Management (AEM), revenue discretionary model and revenue model (model stubben) are used in the study. The sampling technique used purposive sampling and a regression method for panel data, namely fixed effect based on the Hausman test result. Panel data regression models are applied for the period from 2016-2018 on a sample size of 31 companies listed on Indonesia stock exchange, taking LQ 45 index as a benchmark. The data analysis testing employed Eviews (Econometric View). The result showed leverage affect on the earning management negatively and earning per share (EPS) affect on the earning management positively.

This study aims to see whether organizational readiness, technology readiness, external environment influences e-commerce adoption, and also aims to see whether ecommerce adoption plays a role in improving performance in small, micro and medium enterprises in Medan City. This research is a quantitative research using primary data collected through questionnaire surveys. The sample technique uses random sampling, with 222 samples. The analytical method uses descriptive method with multiple linear regression statistical analysis. Hypothesis testing using t-test, as well as F test with a significant level of 5%. The results of the study found that organizational readiness, technology readiness, external environment, e-commerce adoption simultaneously had a significant positive effect on financial performance. While partially the organizational readiness and technology readiness have a significant positive effect while the external environment has a positive and insignificant influence on e-commerce adoption, and ecommerce adoption has a significant positive effect on financial performance.

Penelitian ini bertujuan untuk mengukur tingkat kinerja personil pemakai sistem informasi akuntansi personil sebelum dan sesudah dia mengikuti pelatihan sistem informasi akuntansi pada Kepolisian Daerah Aceh (Polda Aceh). Populasi dalam penelitian ini adalah seluruh personil pemakai sistem informasi akuntansi pada setiap satuan kerja (satker) yang ada di Polda Aceh. Polda Aceh memiliki 15 satker dan disetiap satker memiliki 2 personil pemakai sistem informasi akuntansi. Jadi populasi yang diambil adalah 30 personil pemakai sistem informasi akuntansi dengan syarat sudah mengikuti pelatihan.Pengumpulan data dan informasi yang diperlukan dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang dipakai adalah data primer, yang diperoleh secara langsung dari subjek penelitian dalam bentuk persepsi responden dengan cara mengedarkan daftar pertanyaan dalam bentuk kuesioner tertutup kepada 30 responden. Hasil penelitian ini menunjukkan bahwa, terdapat perbedaan antara kinerja sistem informasi akuntansi pada Polda Aceh sebelum dengan sesudah pelatihan personil pemakai sistem informasi akuntansi pada Polda Aceh.

Accounting has an important role in the business world where accounting provides financial information that can be used by economic entities to stakeholders (both internal and external parties. Each economic entity must present its financial information to all stakeholders. To facilitate economic entities in making records in financial transactions, and to make it easier for stakeholders to understand financial information conveyed by economic entities, there must be uniformity in accounting.The Golden Rule of Accounting brings uniformity and to be able to present transactions correctly.The important rules contained in the Golden Rule of Accounting form the basic equation accounting and accounting in pairs (double entry). Keywords: Double entry, Accounting   Abstrak Akuntansi memiliki peran penting didalam dunia bisnis di mana akuntansi memberikan informasi keuangan yang dapat digunakan oleh entitas ekonomi kepada para pemangku kepentingan (baik pihak internal maupun pihak eksternal). Setiap entitas ekonomi harus menyajikan informasi keuangannya kepada semua pemangku kepentingannya. Untuk memudahkan entitas ekonomi dalam melakukan pencatatan dalam transaksi keuangannya, serta untuk memudahkan pemangku kepentingan untuk memahami informasi keuangan yang disampaikan oleh entitas ekonomi maka harus ada keseragaman dalam akuntansi. Golden Rule Of Accounting membawa keseragaman dan untuk dapat menyajikan transaksi dengan benar. Aturan penting yang terdapat di dalam Golden Rule Of Accounting membentuk persamaan dasar akuntansi dan pembukuan akuntansi secara berpasangan (double entry). Kata kunci: Double entry, Akuntansi.