The purpose of this study is to formulate a determinant model of capital structure and firm value. The population of this study is the tourism industry sector companies listed on the Indonesia Stock Exchange for the period 2013-2018. In this study the entire population is sampled (Total Sampling). Data collection procedures by collecting audited (annual report) financial report data issued by the Indonesia Capital Market Directory (ICMD). The data analysis technique used is path analysis. The results showed that partially profitability, institutional ownership and firm size had a significant effect on capital structure while company growth had no significant effect on capital structure. Simultaneously the profitability variables, institutional ownership, company growth and company size affect the capital structure. Partially profitability, institutional ownership, company size and capital structure have a significant effect on firm value, while company growth does not significantly influence firm value Simultaneously profitability, Institutional ownership, company size, company growth and capital structure have a significant effect on company value in the sector tourism industry.

This study aims to produce a Model of Measurement of Motivation and Career Interest of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. While the specific objective is to study the factors that influence the motivation and career interest of Accounting Students as Tax Consultants at Private Universities in Medan City and produce a Measurement Model of Motivation and Career Interests of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. The population in this study were all accounting students at several private universities in Medan City. Sampling in this study used purposive sampling with the criteria of students majoring in accounting in semester IV and VI. The type of data used in this research is primary data. Data were collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and data analysis using the help of a computer program, namely SPSS (Statistical Package for Social Science). The results show that partially and simultaneously quality motivation, career motivation and economic motivation have a significant effect on Student Career Interests. Private University Accounting in Medan City.

This study aims to study the factors that influence the Consumptive Behavior of Students and produce a Model of Consumptive Behavior of Students of the Development Economics Study Program, Faculty of Economics and Business, Private University in Medan City. This research is a basic research (basic research). The population in this study were all students of the Development Economics Study Program, Faculty of Economics and Business, Private University in Medan City. Sampling in this study used purposive sampling with the criteria of students of the Development Economics Study Program in semester IV and VI. The determination of the number of samples in this study is based on the Central Limit Theorem which states that the number of samples to achieve the normal curve is at least 30 respondents. The reason for determining the number of samples using the Central Limit Theorem is because the total population in this study is unknown. A total of 150 questionnaires were sent so that respondents who returned the questionnaires were expected to be at least 30 students. Data collection techniques used are interviews (interviews), list of questions (questionaire) and study documentation. The data analysis method used is descriptive analysis and multiple linear regression. The results showed that there was a significant effect of Lifestyle on Consumption Behavior, there was a significant influence of Financial Literacy on Consumption Behavior. There is a significant effect of Financial Literacy on Consumption Behavior which is moderated by Religiousity and there is no significant effect of the moderating effect of Religion on the relationship between Lifestyle and Consumption Behavior.

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Penelitian kuliah kerja nyata ini dilakukan di desa Bandar Baru kecamatan Sibolangit, kabupaten Deli, sumatera utara. Kuliah kerja nyata ini bertema “Kewirausahaan dan Bisnis” yang bertujuan agar dapat membantu meningkatkan perekonomian dan keterampilan masyarakat, baik dari segi pengelolaan sumber daya alam menjadi sebuah barang yang bisa diperjual belikan. Desa Bandar Baru adalah Desa dengan kawasan pemukiman, terminal, pasar, sarana rekreasi, penginapan- penginapan, dan lahan pertanian. Di Desa Bandar Baru terkenal sebagai tempat wisata yang beragam, mulai dari taman bermain bertaraf Internasional seperti Hillpark, Hotel dan Villa, pertanian sayur-sayuran, taman pramuka yang biasa digunakan intuk kegiatan edukasi atau kegiatan berkemah serta taman wisata sibolangit yang sangat asri dan sejuk. Usaha yang dilakukan warga setempat adalah anyaman bambu yang sudah menjadi usaha sehari-hari masyarakat Desa Bandar. Dengan adanya pemberdayaan dan pemanfaatan Bambu ini maka dapat membantu menghasilkan pendapatan. Penelitian ini menggunakan metode observasi.