Research aims: This study aims to examine factors that influence stock investment intention among students. Design/Methodology/Approach: The population in this study are all individual student investors registered at the Indonesia Stock Exchange Investment Gallery in the North Sulawesi and Gorontalo Regions. Sample selection is based on the purposive sampling method. Data analysis was performed with SmartPLS 3.0 M3. Research findings: The results found that student attitudes are determined by employment opportunities in the capital market. In addition, attitudes and behavioral control also have significant effect on student intention. This is different with subjective norms which does not affect student investment intention. Theoretical contribution/ Originality: This research confirm that job opportunity influences students attitude in stock investment. The attitude and perceived behavioral control support students intention to invest stock in capital market. Subjective norms does not effect to students intention, in the context of students in the North Sulawesi and Gorontalo Regions. Practitioner/Policy implication: The implication is the universities need to make policies which is friendly with stock investment, such us Seminars, Workshops, Capital Market Schools, and Securities Traders Representative Courses (WPPE). The Indonesian Stock Exchange (Representative Office) and Exchange Members also need to increase an internship quota in order to support student investment intentions. Research limitation/Implication: This study only examines the stage of student intentions because the sample is student whose main activity is studying and the additional activity is investing.

This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network  with  private  sector,  academicion,  and  society  empowerment  activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.

The outbreak of Covid-19 has weakened the performance of micro businesses, especially micro scale women entrepreneurs. Entrepreneurs implement various measures to sustain their businesses through the pandemic. This study aims to examine the factors that influence the performance of micro businesses in the city of Manado, North Sulawesi Province. The study uses the sample of 30 micro businesses collected through questionnaires, observations, and interviews with women entrepreneurs with stratified random sampling technique. The collected data was then analyzed with SmartPLS 3.0 M3. The results found that trust and networks have significant influences on the performance of micro businesses during the crisis. The findings imply that businesses need to establish strong relationships with customers as a mean to building trust and networking to enable businesses to survive in the midst of a crisis. In addition, businesses should also improvise their products in times of crisis to maintain the cash flow.Keywords: women entrepreneur; business performance; trust; smartPLS AbstrakPandemi Covid-19 telah menghambat produktivitas usaha di sektor mikro, tidak terkecuali para pelaku usaha perempuan. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi kinerja usaha sektor mikro di Kota Manado, Sulawesi Utara. Penelitian ini menggunakan sampel yang dipilih secara acak yang terdiri dari 30 pelaku usaha mikro perempuan. Data dianalisis menggunakan SmartPLS 3.0 M3, setelah melalui prosespenyebaran kuesioner, observasi, dan wawancara. Hasil penelitian menemukan bahwa faktor kepercayaan (trust) dan jaringan (network) memiliki pengaruh signifikan terhadap kinerja usaha mikro di masa krisis. Kedua faktor ini sangat penting karena kepercayaan dan jaringan memberikan kemampuan bagi pelaku usaha untuk tetap bertahan di masa krisis. Selain itu, pelaku usaha juga sebaiknya melakukan improvisasi atas produknya dimasa krisis untuk menjaga kelancaran arus kas.

This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006), Zandi et al.(2013), and Odia & Ogiedu (2013). To find out the inconsistency of these researches, this research focus to study about the students’s intention in choosing an accounting program. Partial least square is used to analyze the research model. This study used questionnaires and deep interviewed to collect the data. It reveals that job opportunities deliver positive effects on accounting students’s attitudes, and these attitudes affect their intention to select the program. The reputation on higher education institutions on accounting do not determine the students’s attitudes to enroll in accounting. Subjective norm do not influence students intention. Perceived behavior control positively encourages   the purposeof choosing the accounting program. These findings designate implications for accounting lecturers to explain the benefits, job opportunities, and temporary accounting issues to students. Management of the accounting department needs to re-design their curriculum; thus, it can drive college students to compete and have fun throughout the learning process. Lecturers are obligated to update their learning methods and include educational characters in the provision of material to increase students's motivation.

Nowadays, regarding increasing number of micro-business in urban areas,  achieving competitive advantage is considered as one of the business concerns. Obtaining competitive advantage entails specific requirements that social capital, physical capital, and human capital - is regarded as one of the most important factors. This study aims to examine the effect of capital to the performance of microbusinesses. The sample of this study was 31 micro-businesses in Wenang subdistrict, Manado, who were selected by simple random sampling.  After distributing the questionnaires, the data analysis was done by SmartPLS 3.0 M3. The result show that social capital and physical capital had no significant effect on the performance of micro-business, while human capital had a positive, and significant effect on the business performance. The implication is the Manado City government has to make the labor of micro-business as the target of empowerment activities that are organized by the government, private sector, bank, NGOs, domestic or foreign. In the long term, it can drive the micro-industry to the small and medium industries.