The general objective of this research is formulating a model of emotional exhaustion, job satisfaction and organizational commitment of lecturers in private higher education institutions in Medan. The research was conducted at the Islamic University of Sumatera Utara, University of Muhammadiyah Sumatera Utara, Panca Budi University, Dharmawangsa University, Al-Azhar University, Muslim Nusantara University, Al Washliyah University, Prima Indonesia University, HKBP Nommensen University, Potensi Utama University, and Sari Mutiara University. This research is causality research with all permanent lecturers of private higher education institutions in Medan as a population. Data collection was using interviews and questionnaires. Structural Equation Model is the data analysis used in this research. The results showed that leadership has an effect on emotional exhaustion and organizational commitment of lecturers. Then, self-efficacy and emotional exhaustion respectively affect job satisfaction and organizational commitment of lecturers while job satisfaction only affects the organizational commitment of lecturers in private higher education institutions in Medan

This study aims to produce a Model of Financial Management Based on Financial Literacy and Financial Inclusion: A Study on MSMEs in Binjai City. Meanwhile, the research time until the completion stage is estimated to be approximately 8 months from March 2021 to October 2021. This research is basic research. The population and sample in this study were taken from 205 Micro, Small and Medium Enterprises in Binjai City, through collaboration using a cluster sampling approach in 5 sub-districts in Binjai City, as well as random sampling based on the criteria of type, duration, and average level. business profit. Primary data collection was carried out using a survey method using a questionnaire (questionnaire). The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The results showed that based on the results of data processing from the structural model, the results obtained that the Financial Literacy variable had a significant positive effect on Financial Inclusion: A study on MSMEs in Binjai City. Financial Literacy has a significant positive effect on Financial Management: Study on MSMEs in Binjai City. Financial Inclusion has a significant positive effect on Financial Management, and Financial Inclusion can positively mediate Financial Literacy on Financial Management: Study on MSMEs in Binjai City.

Tax avoidance is an action taken by the company's financial manager to minimize the tax burden, of course this action poses a risk to the company including fines and loss of the company's good image in the public eye. In recent years, the tax authorities have been aggressive in distinguishing between tax evasion and tax evasion in tax planning efforts. The purpose of this study was to determine and analyze the effect of tax avoidance on external funding of manufacturing companies in the food and beverage subsector listed on the IDX. The method used in this research is quantitative associative with the sampling technique of purposive sampling method and the technique of collecting data by means of a documentation study, namely studying, classifying, and analyzing secondary data in the form of notes, financial reports, and other information as well as the analytical techniques used are simple linear regression. The results showed that there was no effect of tax avoidance on external funding.

The learning process contributes to the competence of the Indonesian National Qualifications Framework with a standardized coefficient of -0.878 and significant at 0.021. Lecturers and students contribute the Indonesian National Qualifications Framework competence with a standardized coefficient of 1.836, and a significant value of 0.000 students and lecturers contribute with a standardized coefficient of 0.330, and a significant value of 0.126. Indonesian National Qualifications Framework competence gives contribution to the quality of learning with a standardized coefficient of 0.488 and a significant value at 0.040. This goal is based on current conditions. Facts after the implementation of introductory accounting subject learning based on document content shows the results of changes in the teaching and learning process, where a lecturer who uses the results of discussion indicator output and lectures contributes to the learning process, amounting to 1,000 and 0.816 and significant value 0,000. Furthermore indicators of difficult material assumption, learning motivation and learning techniques contributed to lecturers and students with coefficients of 1,000, 1,142 and 0,992 and significant values of 0,000. In addition the indicators of intervening knowledge mastery, managerial skills and the ability of the field contributed to the competence interesting variable of the Indonesian National Qualification Framework of 0.870, 1,000 and 0.935 and a significant value of 0,000. Finally indicators of document content and readiness of lecturers contributed to the quality of learning by 1,000 and 0.939 with significant values of 0,000.

The general purpose of this study is to formulate a portrait of the issue of online lectures on accounting students of the Faculty of Economics and Business during the covid-19 pandemic at the Muhammadiyah University of North Sumatra. The research was conducted at the Faculty of Economics and Business. This type of research is survey research. The research sample is Grade 6/B Accounting Student of the Faculty of Economics and Business at the Muhammadiyah University of North Sumatra. Data collection using interviews and question lists. Furthermore, data analysis is used i.e. SPSS statistics. The results showed, The media used by lecturers is very helpful to students in the learning process, related to the learning materials students agree each lecturer provides material following RPS, For every lecturer who conveys the material turns out that students do not understand what has been conveyed, even though students are given regular assignments, some lecturers are less respect for students who have impaired connections or networks, And this online lecture system makes students very complain about data packages. Students are more respect to face-to-face learning, and it turns out that the online lecture system has not been implemented to the maximum