-This study aims to formulate a suitable model in developing the capacity of entrepreneurs in informal sector at Medan City. More specifically, the research conducted through several steps including 1) to identify the condition of human capital, social capital and organizational capital within informal sector entrepreneurs in Medan City as well as to determine their entrepreneurship orientation; 2) to propose the best fit model that enabling the entrepreneurs of informal sector in Medan city to optimize their performance by considering the condition of their current intellectual capital and entrepreneurship orientation. The research was carried out using ex-post facto approach. Data were collected using questionnaires. The sample of the research consists of 100 entrepreneurs involving in the informal sector in Medan which was categorized based on the location factor and the type of business they are being managed. Data analysis in this research uses descriptive analysis and hypothesis test using t test. The result of the t test shows that t-count for Hypothesis 1, 2 and 3 are 2.18; 1.99; 2.43 respectively and are significant with < 0.05. This data analysis result underlines that the human capital, social capital and organizational capital influence the entrepreneurship orientation of entrepreneurs of the informal sector in Medan city significantly. It can be concluded that the low condition of each human capital, social capital and organizational capital of informal sector actors have the potential risk of decreasing their orientation of entrepreneurship leading to their low entrepreneurship performance.

This study aims to determine the application of accounting digital learning at vocational high schools to obtain an appropriate model for optimizing digital learning at the vocational level, especially in the field of accounting. The research was carried out in public and private vocational schools in North Sumatra. Samples of 102 teachers, 300 students, and 15 principles spread over 10 districts/cities. The analytical technique used is Structure Equation Model to examine all variables that affect the strengthening of digital accounting learning. The results of the study indicate that the role of teachers, student support, and principal support affect various factors for strengthening accounting digital learning. The limitation of this study is that it only tests accounting subjects so that limited generalizations. Recommendations for further research to expand subjects and increase the number of research samples. The contribution of this research is on strengthening digital learning and increasing digital literacy at the vocational high school level.

The purpose of the research to determine the effect of corporate social responsibility disclosure on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of profitability on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of sales growth on the Indonesia Stock Exchange (IDX) in 2017-2020 and to determine the effect of corporate social responsibility diclosure, profitability and sales growth simultaneously on the performance of automotive companies on the Indonesia Stock Exchange (IDX) 2017-2020. The data collection techniuqe used in this study of documentation which learn the documents related data research such as the financial statements of automotive companies on the Indonesia Stock Exchange (IDX). In addition, the data analysis techniuqe used is multiple linear regression technique. The results in the study are 1) The company’s CSR index has a partial effect on the performance of automotive companies on the Indonesia Stock Exchange in 2017-2020 which is known as value Tcount > Ttable (2.172 > 1.69092), then H0 is rejected and Ha is accepted. 2) Profitability has a partial effect on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020 which is known as value Tcount > Ttable (2.000 > 1.69092), then H0 is rejected and Ha is accepted. 3) Sales growth has a partial effect on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020 which known a value Tcount > TTable (3.632 > 1.69092) the H0 is rejected and Ha is accepted. 4) The company’s CSR index, profitability and sales growth have a simultaneous effect on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020 which known as value Tcount > Ttable (4.425 > 2.87) the H0 is rejected and Ha is accepted. 5) The percentage influence of the company’s CSR index, profitability and sales growth on Return On Assets is 0,593% while the remaining 40,7% is influenced by the other factors not examined.

The purpose of this study is to find out how important the role of student involvement in understanding accounting concepts is. This research was conducted at SMK Negeri 1 Medan The population in this study were all students of class X Accounting at SMK Negeri 1 Medan City for the 2020/2021 academic year which consisted of 144 students and consisted of 4 classes, while the sampling technique used in this study was probability sampling with a sample of 59 students. For the actual data and description of the topic to be studied, the researcher used several data collection methods, namely; interview and Questionnaire/Questionnaire. Data analysis techniques in this study are descriptive statistical analysis, product moment correlation analysis, simple regression analysis. The results of the analysis and discussion conducted regarding the effect of student involvement on the understanding of accounting concepts for students in SMK N 1 Medan City, it can be concluded as follows: There is a positive and significant effect of student involvement (X) on understanding accounting concepts (Y) for class X SMK students N1 Medan and Based on the coefficient of determination, student involvement has an influence on students' understanding of accounting concepts by 49.5%. While 50.5% is explained by other factors or variables that are not included in this regression analysis and are not studied in this study.

This Research and Development (R&D) design aims to produce learning outcome evaluation products that are based on KKNI curriculum in order to improve student's critical thinking skills. Specifically, the research tries to describe (1) validity, practicality, and the effectiveness of teaching materials which are used for a learning outcome evaluation. This research was developmental research using a 4-P model design. This design consisted of 4 stages, namely defining, designing, developing, and dissemination. The results of the defining stage were used to design teaching materials. Then, the draft of the design was validated and tested. The teaching materials were tried and examined to students in accounting education who were currently studying in the third semester with an eye to study and evaluate the learning results. The teaching materials which were considered feasible and effective were then distributed to other classes to test their effectiveness before spread out more widely. The results revealed that (1) the teaching materials that were developed in this research were valid. The average total validity of the lesson plan (RPP) and the teaching materials were 4.14 and 3.95 respectively. Practically, these average scores mean effective in terms of the ability of the lecturers to carry out the lesson, the level of student activities, the learning mastery, and student's positive responses. (2) The teaching materials were effective to improve the student's ability to think critically indicated by a value gain of 0.463.