The objective of the research was to analyze the factors influencing accounting students to understand accounting with spiritual quotient as the moderating variable (an empirical study on Students of

The purpose of this paper is to develop learning media for Android-based Budget Accounting; and testing the feasibility of learning media developed based on validation or assessment from media experts and students. Media feasibility validation was conducted by the learning technology lecturer and was tested on 50 students at the Accounting Study Program of one of the campuses in North Sumatera. In broad outline, the results of the validation of the media from the material and media aspects were classified as Very Feasible (VF) that is 89.06% and 89.88%, as well as the results of the validation of student trials from aspects of validity of concept, material preparation and implementation potential are Very Feasible (VF), that is 85.12%, 87.90% and 81.55%. The learning media products that are produced are files in the android package (apk) format.

The study aims to investigate and analyze how Corporate Social Responsibility (CSR), Profitability—which includes Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Good Corporate Governance (GCG), which includes Managerial Ownership, Institutional Ownership, Board of Directors, and Audit Committee—affect stock prices in real estate and property in Indonesia and Malaysia. 21 firms were utilized as examples out of the 178 that was listed on the Indonesia Stock Exchange and Malaysia Stock Exchange between 2013 and 2021. Panel Data Regression was used to examine the data. The study's findings suggested that institutional ownership and return on equity both had a small but substantial impact on stock prices in Indonesian and Malaysian property and real estate businesses. Contrarily, the variables Managerial Ownership, Board of Directors, Return on Asset, Net Profit Margin, and Audit Committee had no impact on the stock price.