This study aims to analyze the effect of 17 economic sectors on economic growth in the Lake Toba Region (KDT). The data used is secondary data in the form of times series from 2010 to 2019 with panel data analysis using Fixed Model Effect (FEM). It shows a positive and significant influence between mining, energy, information, finance, and health sectors on KDT economic growth, while the other 12 economic sectors have no significant effect. An increase of 1 percent in the mining sector will incline economic growth by 1.41 percent; the energy sector will promote economic growth by 0.48 percent; the information sector will increase economic growth by 0.81 percent; the financial sector will increase economic growth by 0.78 percent; and the health sector will enhance economic growth by 1.10 percent. The government should make policies related to production and investment enhancement so that the income of each economic sector and economic growth in KDT increases. Keywords: Economic growth, Economic sector, Panel dataJEL Classification: C01, C33, O11

Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to investigate the effect of organizational ethical culture through personal values and moral philosophy on auditor actions and acceptance for dysfunctional behaviour and effect of personal auditor value on his moral philosophy. By using structural equation modeling technique from survey result 52 auditor resulted that auditor which tend to have moral philosophy of idealism and not relativism is auditor having personal value of conservatism and self-enhancement. While auditor who tend to relativism is auditor who have a personal value of openness to change. Auditor who have a moral philosophy of relativism will tend to accept dysfunctional behavior, while the idealism auditor will tend to reject such behavior. Organizational ethical culture and personal value of self-enhancement are found have an effect on the auditors acceptance for dysfunctional behavior. Only an ethical culture is an ethical environment that affects auditor dysfunctional action. The personal value of conservatism through the moral philosophy of idealism founded have an effect on auditor acceptance for dysfunctional behavior, but not for organizatonal ethical culture through personal value and moral philosophy.

The Government of Indonesia has regulated the acceleration of food self-sufficiency for rice, corn, and soybean (Pajale) through Minister of Agriculture Regulation No.14 of 2015. It is highly suggested that before the implementation of this program. It is necessary to identify different foods potential from one region to another. Hence, this research aims to identify Pajale commodities that are seeded, analyze the specialization and localization of Pajale commodities, and identify priority of Pajale commodities that can be developed.

Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan  informasi yang akurat mengenai struktur biaya dan profitabilitas customer.  Informasi tersebut diharapkan dapat membantu pihak manajerial dalam  pengambilan keputusan. Penelitian ini bertujuan untuk membandingkan  perhitungan kos tradisional dengan penghitungan kos yang menggunakan  pendekatan time-driven activity-based costing (TDABC) serta menganalisis  profitabilitas customer dengan pendekatan TDABC. Penelitian ini menggunakan  metode kualitatif dengan pendekatan studi kasus serta menggunakan Hotel X sebagai objek penelitian.   Hasil penelitian ini menunjukkan bahwa perhitungan kos dengan  pendekatan kos tradisional tidak menghasilkan informasi yang detail, sedangkan  hasil perhitungan kos dengan pendekatan TDABC memberikan informasi yang transparan mengenai biaya yang dikonsumsi dan laba yang diperoleh untuk setiap  segmen customer. Hal tersebut dapat membantu pihak manajerial untuk  menganalisis profitabilitas customer dan melakukan upaya-upaya agar setiap  segmen customer tetap loyal dan menguntungkan. Selain itu, terdapat kapasitas  yang tidak digunakan cukup besar yang baru diketahui ketika perhitungan kos  dengan pendekatan TDABC dilakukan.