In the early semester, every study program at faculty of economy required the student to take the introduction of accounting lectures. After taking the lecture the students are expected to be able to comprehend the basic concepts of accounting well. The financial reports material became one of the difficult material in the accounting lecture. Generally, the difficulty could be seen when the students were asked to shift the data from the worksheet to financial reports. It was because the students came from the different high school background. Therefore, it could be affect toward their comprehension of accounting.  Because. Of that reason it was important to develop the material in form of module based problem solving, which can be used to help the students learn how to solve the problem that appears in their experience. This research was aimed to produce the valid module based problem solving.It used 4D module (four-D models). The development of four D consists of 4 phases. They are: 1) Define; 2) Design; 3) Develop; 4) Dessiminate. This development was only untill development phase while dessiminate phasewas not done. The subject of module based problem solving at introduction of accounting lectureswas the first year student of faculty of economy Medan state university. The criterion of the subject eksperimental was the condition of the student which was suitable with the researchers'need. The students haven't used the module based problem solving at the introduction of accounting lecture which is valid, practical, and effective. The module was valid to use because the result of the module validity development achieved 82.29% achievement level, and the module practicality achievement was 81.57%, and it could be categorized practical in learning process. The level of students activity achievement from four categories that was researched in learning process was 63.95%. It could be categorized as active students and module was categorized as an effective module. Therefore, the introductory accounting module based problem solving can be applied in learning process.

ABSTRAK: Penelitian ini bertujuan untuk (1) menghasilkan e-module yang tepat sebagai media pembelajaran berbasis problem based learning untuk kelas X (2) mengetahui kelayakan e-module dengan berpedoman pada kriteria bahan ajar yang ditentukan oleh Depdiknas, (3) mengetahui hasil evaluasi siswa kelas X setelah menggunakan e-module bebasis problem based learning. Penelitian ini merupakan jenis penelitian pengembangan R&D (Research and Development) dengan mengacu pada model pengembangan ADDIE meliputi Analysis (Analisis), Design (Desain/Perancangan), Development (Pengembangan), Implementation (Implementasi), Evaluation (Evaluasi). Subjek penelitian ini meliputi 2 dosen ahli media, 1 dosen dan 1 guru mata pelajaran ahli materi, dan siswa kelas X SMA Negeri 1 Percut Sei Tuan. Objek penelitian ini berupa e-module pembelajaran. Instrumen yang digunakan untuk menilai kelayakan e-module meliputi lembar penilaian kelayakan oleh ahli materi, lembar penilaian kelayakan oleh ahli media, dan angket respon siswa terhadap penggunaan e-module. Hasil penelitian menunjukkan (1) e-module pembelajaran yang dikembangkan menjadi E-Module Konsep Manajemen Bebasis Problem Based Learning untuk siswa kelas X, (2) e-module yang dikembangkan dinyatakan layak dengan perolehan rata-rata skor oleh ahli materi sebesar 3,46, ahli media sebesar 3,19, dan oleh respon siswa sebesar 3,19 sehingga kelayakan e-module yang dikembangkan termasuk dalam kategori “Sangat Baik”, (2) hasil evaluasi belajar siswa diperoleh persentase 85,71% pada kategori kriteria keberhasilan tinggi. Kata Kunci: Pengembangan, E-Module, Problem Based Learning   ABSTRACT : This study aims to: (1) produce appropriate e-modules as problem based learning media for class X (2) determine the feasibility of e-modules by referring to the teaching material criteria specified by the Ministry of National Education, (3) knowing the evaluation results  Class X students after using the e-module based on problem based learning. This research is a type of research development of R&D (Research and Development) with reference to the ADDIE development model including Analysis, Design, Development, Implementation, Evaluation. The subjects of this study include 2 media expert lecturers, 1 lecturer and 1 subject matter expert teacher, and class X students of SMA Negeri 1 Percut Sei Tuan. The object of this study is the e-module learning instruments used to assess the feasibility of e-modules include the eligibility assessment sheet by material experts, the eligibility assessment sheet by media experts, and student questionnaire responses to the use of e-modules. The results showed (1) e-module learning developed into E-Module Concept Management Based On Problem Based Learning for class X students, (2) the e-module developed was declared to be feasible with the average score obtained by material experts at 3.46  , media experts amounted to 3.19, and by student responses amounted to 3.19 so that the feasibility of the developed e-module was included in the "Very Good" category, (2) the results of student learning evaluations obtained a percentage of 85.71% in the high success criteria category.  Keywords: Development, E-Module, Problem Based Learning Activity

AbstrakPendekatan pemberdayaan masyarakat telah terbukti menjadi alat yang kuat untuk memecahkan masalah rendahnya pengembalian ekonomi dari industri kecil di suatu daerah. Namun, metode untuk mengukur pemberdayaan di masyarakat tetap tidak jelas dan terbuka untuk diperdebatkan. Penelitian ini bertujuan untuk mendeskripsikan bagaimana keberhasilan pemberdayaan masyarakat terhadap potensi lokal di Kota Pematang Siantar (dilihat dari usaha produksi ice cream, susu kambing dan tenunan ulos asli batak) yang diterapkan melalui program BID melalui skema CSR PT. PERTAMINA (Persero) MOR I – TBBM Siantar di wilayah administratif Kota Pematang Siantar. Hasil analisis studi menunjukkan implikasi program BID dan CSR mampu memberikan dampak positif kepada masyarakat Kota Pematang Siantar melalui peningkatan ekonomi dan perubahan budaya. Peningkatan ekonomi dimaknai sebagai peningkatan pendapatan ekonomi masyarakat sebagai dapmak positif dari peningkatan kualitas produk yang dihasilkan setelah pelaksanaan pemberdayaan masyarakat. Peningkatan pendapatan dirasakan oleh anggota kelompok penggiat susu kambing, ice cream dan penenun ulos asli batak. Perubahan budaya yakni perubahan ke arah sikap mental wirausaha telah nampak pada pelaku usaha, seperti memiliki visi, mampu membaca peluang, dan percaya diri.Kata Kunci: Pemberdayaan Masyarakat, BID, CSR, Industri Kecil Kota Pematang Siantar AbstractThe community empowerment approach is proven to be a powerful tool in solving problems relevant to low economic returns gained by an operation of small industries in an area. This study aims to describe key success practices on the implementation of community based local potential empowerment in Pematang Siantar City (highlightig production of ice cream, goat milk of Etawa and batak native Ulos) that is formed in the BID scheme supported by an CSR scheme from PT. PERTAMINA (Persero) MOR I - TBBM Siantar. The results of qualitative study show that the implications of BID backed-up by the CSR of PT. PERTAMINA (Persero) MOR I - TBBM Siantar. Positively contributed to the refinement of economic and business related-activities among involved industries underlining significant improvements on the quality of products manufactured by the CSR beneficiaries: ice cream, goat milk of Etawa and Batak native Ulos; as well as beneficiaries’ financial benefits. This community empowerment program has also affected to changes in the attitude of entrepreneurial mentality indicated from better and stronger of vision, ability in overcoming potential business opportunities, and self-confident in conducting business independently and professionally.Keywords: Community Empowerment, BID, CSR, Small Industry of Pematang Siantar City

Extant studies highlight that an act of illegally tax planning by the tax manager in companies is due to the information asymmetry allowing managers to hide actual information in seeking substantial compensation from the profit gained by companies for his/her own benefit. The main objective of the research is to investigate the tax avoidance model from two neighbor countries: Indonesia and Singapore, that have a different weight of Effective Tax Rate (ETR) reflecting an agency theory perspective in the tax avoidance practice. The multiple regression test in analyzing the influence of capital intensity, leverage, institutional ownership, compensation for fiscal losses, and firm size on tax avoidance was applied to 90 and 82 public listed manufacturing companies in Indonesia and Singapore, respectively. Analysis of the data used is quantitative using secondary data. More specifically, the result of the study indicates that capital intensity, leverage, and tax incentive are established as three important factors affecting tax avoidance in Indonesia. As for Singapore practice, except for firm size, none of the mentioned variables found as major determinants of tax avoidance in Singapore. The implications of this study provide information for shareholders and the government to further look performance and value of the company(s) in relation to the tax planning related-activities.

The activities of the CPM with the title of “the Actualization of the Improvement of the Competitiveness of the Product Oil Scrub Traditional Herbs Through Branding and Certification Guarantee the Quality of Products UMK Rambal Deli in District Girders” this is focused on penuntasan 3 (three) problems specific be problem specific namely (1) Absence of the actualization of the knowledge explicit (explicit knowledge) in the product oil rub the traditional herbs that is produced; (2) product competitiveness the relative weakness with the management of production, marketing and finance is still traditional and; (3) the Body efforts yet there the body order official and permit the efforts which have not yet registered. Partners involved in the activities of the CPM this is the UMK Rambal Deli led by Mr. Agus Hidayat. UMK is located in the Street Sergeant M. Arifin gg. Muslim Lk. II wards Girders of the City, Subdistrict Girders, Regency of Deli Serdang. As an alternative solution for the settlement of the problem referred to consists of: (1) documentation of the profile and the formula of the products in print and electronic; (2) modernization and amplification of diffuse marketing: finishing and marketing system, and; (3) the assitance management certificate stand SME and business licenses. The activities of the CPM this will produce some external of them: The Proceedings, the Application of ABOUT and Product Innovation, draft pocket book, assitance management certificate stand order and clearance order.Keywords: SME, Certificate of Incorporation, Business license, Packaging.