The research objective is to evaluate the teacher professional training (TPT) programs using context, input, process, and product (CIPP) models. 80 teachers who had completed the TPT programs in Faculty of Economics, Universitas Negeri Medan, participated as the respondents. The researchers collecting the data using survey-based questionnaire and analyze it using descriptive statistics. The results of this evaluation study indicate the dominant aspects of the implementation of TPT programs as follows (1) Context aspect shows that TPT programs are useful in teacher professional development;(2) Input aspect shows that schools are qualified and cooperative in implementing field experience in the sub of TPT programs;(3) Process aspect shows that material content of performance tests are relevant to the criteria of teacher on pedagogical and professional competence; and (4) product aspect shows that the TPT programs affect changes in teaching methods in schools.

Realization of regional economic development requires policies that are endogenous development. Each region has a base sector as the main driving force in economic growth. The base sector must have resilience between other sectors and have a high contribution to the formation of total regional economic output. North Sumatra is one of the provinces in Indonesia which has a tendency towards economic structure in the agricultural sector. Viewed from the field of business, the agricultural sector provides the highest contribution in the formation of GRDP. North Sumatra has 25 districts with a variety of geographical conditions having varied natural resources that need to be intensified and explored. The purpose of this study is to analyze the leading commodities of the agricultural sector and find out how much the impact of the leading sector on the growth of North Sumatra GRDP in the period 2014 - 2018. The method of analysis in this study uses the Location Quotient (LQ) analysis, Revelead Comparative Advantage (RCA) analysis, and Panel Data Regression Analysis. The estimation results show that the agriculture, livestock, hunting and services sub-sectors, the forestry sub-sector and the fisheries sub-sector have a positive and significant effect on the economic growth of the province of North Sumatra. The economic growth variables can be explained by 89 percent by the variables of the agriculture, livestock, hunting and service subsectors, the forestry subsector and the fisheries subsector while the rest are explained by variables not included in this study.

Berkaitan dengan pelaksanaan kurikulum yang tidak berjalan dengan baik dan tidak menghasilkan kompetensi lulusan sesuai dengan profil lulusan, maka maka diterbitkan Peraturan Pemerintah No. 08 Tahun 2012 dan UU Perguruan Tinggi No 12 Tahun 2012 tentang kurikulum S1 Berbasis Kerangka Kualifikasi Nasional Indonesia (KKNI) yang mengacu pada capaian pembelajaran profil lulusan. Dengan adanya KKNI diharapkan dapat perguruan tinggi dapat menghasilkan lulusan sesuai kebutuhan pasar dan dapat bersaing secara lebih luas. Penelitian ini dilakukan dengan metode diskusi kelompok (focus group discussion), angket dan studi kepustakaan. Sedangkan alat analisis yang digunakan adalah statistik deskriptif kuantitatif. Dari hasil analisis diperoleh gambaran sebagai berikut: (1) secara keseluruhan terdapat dosen pengampu mata kuliah yang tidak memberikan secara lengkap 6 (enam) jenis tugas (4.41%) dan tugas RI merupakan jenis tugas yang banyak jumlah tidak diberikan dosen, (2) Ditinjau dari masing-masing prodi, terlihat bahwa hanya program studi Pendidikan Ekonomi dan Manajemen yang dosennya secara lengkap telah memberikan 6 (enam) jenis tugas, (3) Secara keseluruhan dosen dalam menjelaskan cara mengerjakan tugas dikategorikan pada level dipahami mahasiswa (90,8%), demikian juga keadaannya apabila dilihat berdasarkan masing-masing prodi, (4) Secara keseluruhan sumber referensi yang diberikan dosen pada saat perkuliahan berlangsung dikategorikan relevan (92,8%), demikian juga keadaannya apabila dilihat berdasarkan masing-masing prodi, (5) Secara keseluruhan dosen menjelaskan rubrik penilaian pada saat perkuliahan berlangsung dikategorikan pada tingkat dipahami (83,8%), demikian juga keadaannya apabila dilihat berdasarkan masing-masing prodi, (6) Secara keseluruhan masih terdapat dosen yang belum secara jelas menetapkan waktu pengumpulan tugas, sedangkan ditinjau dari masing-masing prodi hanya dosen-dosen prodi Manajemen yang ntelah memberikan kejelasan waktu pengumpulan tugas. Keywords: KKNI, Profil Lulusan, Perguruan Tinggi

Inequality in Indonesia shows this quite moderate. This inequality is not just talking about income inequality, but also occurred in the inequality of access to education. Access to education in the poor be interesting to do the analysis. The purpose of this research study analyzes the inequality in access to education to the poor. The model used is the inequality of econometric panel data models for the provinces in Indonesia and specify on the island of Sumatra. The results of data processing showed inequality in access to education is influenced by income per capita, local government spending on education, income inequality and aged between 15-65 years. Per capita income of Lampung province has the most powerful influence on educational inequality decrease the average length of schooling of the population is poor. Government spending in education, the increase in per capita income, a decrease in income inequality into a powerful instrument for pressing educational inequality average length of schooling of the population is poor. If this effort is congested, then the threat of the low quality of human resources certainly facing the nation and much of the produce of labor which is not relevant to the development of technology or drowned by this disruption era.

This study aims to determine whether the significant influence of the Capital Intensity and Inventory Intensity Against Tax Avoidance in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2014 -2018. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2014 -2018 as many as 18 companies. The research sample in this study as many as 10 companies by purposive sampling technique. The result of the analysis showed that the Capital Intensity has no effect and not significant on Tax Avoidance partially. The result of the analysis showed that the Inventory Intensity has effect and significant on Tax Avoidance partially. The result showed that Capital Intensity and Inventory Intensity have effect and significant on Tax Avoidance simultaneously. The results of this study are supported by the value of R Square which means variable Tax Avoidance can be explained by the variable Capital Intensity and Inventory Intensity, while the remaining is explained by the influence of other factors or variables outside the model such as Corporate Social Responsibility, Leverage and Company Size.