This research was conducted to investigate the factors that influenced student interest to choose carrier in audit sector.The research used quantitative method with the population are sharia accounting students of Islamic Economics and Business Faculty at Islamic State Institute Lhokseumawe. The sample was elected by simple random sampling and resulted 58 sample for this research. The data used in this research are primer data and it analyzed by multiple regression analysis. The results of this research concluded that: (1) simultaneously,audit knowledge, financial appreciation, and professional training have influence on student interest in audit carrier, (2) partially, audit knowledge and professional training have influence on student interest in audit carrier, while financial appreciation have no influence on student interest in audit carrier. Keywords: Student interest, Audit Carrier, Audit Knowledge, Financial Appreciation, Professional Training Abstrak Penelitian ini bertujuan untuk mengetahui faktor yang berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Penelitian ini menggunakan metode kuantitatif dengan populasinya adalah mahasiswa prodi akuntansi syariah di IAIN Lhokseumawe. Pemilihan sample dilakukan dengan metode acak sederhana, sehingga didapatkan sebanyak 58 mahasiswa sebagai sampel dalam penelitian ini. Data yang digunakan adalah data primer dan dianalisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menyimpulkan bahwa : (1) secara bersama-sama, pengetahuan tentang audit, penghargaan finansial dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit, (2) secara terpisah, pengetahuan tentang audit dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit sedangkan penghargaan finansial tidak berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Kata Kunci:Minat Mahasiswa, Karir Audit , Pengetahuan Audit, Penghargaan Finansial, Pelatihan Profesional
Online loans are digital financial service innovations that are very touching to people in need, especially during the Covid-19 pandemic. September 2020 data shows online loans have disbursed Rp. 417.6 billion to the people of Aceh. So that research on the impact of pinjol during the pandemic for the people of Aceh is important. This study uses a qualitative research type by using a literature study type of research. The results of this study indicate that online loans have a good impact in helping the difficulty of funds for the people of Aceh. However, this study also found that online loans have negative impacts that must be watched out for, including: the rise of illegal online loans, high interest rates and acts of terror and defamation that stalk users of this service
The Covid-19 pandemic has forced various parties to use technological innovations in the lecture process so that students can continue to receive knowledge safely and vice versa with lecturers. Unfortunately, the use of technology in lectures has various negative impacts for students and other users. For this reason, the service team disseminates the use of learning applications that can minimize the negative impacts that exist through the use of the Edlink application. This activity was carried out using the Edlink usability socialization method, practice of using it, and question-and-answer discussions about this application. This activity was attended by residents of the FEBI IAIN Lhokseumawe campus consisting of students and lecturers who attended in person or virtually, considering the progress that had to be carried out. The results of this activity are felt to be very useful for lecturers and students in particular. With various features and conveniences in the Edlink application, this application is believed to be able to facilitate the lecture process. This application is also integrated with the Siakad application which has been used in the lecture process, so that the lecture process is more effective and efficient. The Edlink application can also be accessed freely via a computer, laptop or mobile phone and is free. Thus eliminating the limitations that exist in other applications and reducing internet costs for students.
Corona Virus Disease (Covid-19) that hit Indonesia has had a negative impact on many sectors. The biggest impact is on the decline in economic capacity felt by various business sectors. The economic downturn will also affect the company's financial performance. More specifically, the impact on the company's financial performance is on the company's profitability ratios. This study aims to examine the impact of the Covid-19 pandemic on the financial performance of companies listed on the Jakarta Islamic Index (JII). The research population is 30 companies registered with JII. The sampling technique used is purposive sampling by setting criteria and selecting four companies that meet the criteria set by the author. The overall sample used is the Consumer Goods Industry sector which has remained in JII for 3 consecutive years. Data analysis in this study used the Wilcoxon Signed Rank Test. The results showed that there was a significant difference in Return on Assets before the Covid- 19 pandemic compared to during Covid-19. On the other hand, there is no significant difference in Return on Investment before Covid-19 compared to during Covid-19.
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