This study aims to determine the effect of good corporate governance (managerial ownership, institutional ownership, number of commissioners, and audit committees), Leverage, and Profitability on Earnings Management in banking sub-sector companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether firm size can be used as a moderating variable for the relationship between managerial ownership, institutional ownership, number of commissioners, audit committees, leverage, and profitability with earnings management. The research design carried out is a causal relationship research with a quantitative approach. The sample in this research is 30 banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. The type of data used in this research is secondary data. The technique of determining the sample using purposive sampling. The data analysis technique used multiple linear regression analysis and the residual test for the moderating variable, which was carried out with the help of Eviews 10 software. The results in this study indicate that partially Managerial Ownership has a negative but not significant effect on Earnings Management, Institutional Ownership has a negative but not significant impact on Earnings Management, the number of the Board of Commissioners has a positive but not significant impact on Earnings Management and the Audit Committee has a negative but not significant effect on Profit Management, Leverage has a negative but not significant impact on Earnings Management, and Profitability has a negative but not significant effect on Earnings Management. As well as other results show that firm size cannot moderate the impact of managerial ownership, institutional ownership, number of commissioners and audit committees, leverage, and profitability on company financial performance in banking sub-sector companies listed on the Indonesia Stock Exchange. Keywords: Good corporate governance, managerial ownership, institutional ownership, number of commissioners, audit committee, Leverage, Earnings Management Profitability, and Firm Size

The success of rural development is closely related to agricultural development in an area. Agricultural extension officers play a very important role in determining the success of agricultural development in the village. The objectives of this study were 1) to analyze the perception of farmer groups on the role of agricultural extension officers in rural development in Sunggal District, Deli Serdang Regency, and 2) to analyze the influence of the agricultural extension agent's role on rural development in Sunggal District, Deli Serdang Regency and 3) to analyze efforts to increase the role of the agriculture extender in rural development in Sunggal District, Deli Serdang Regency. The method used in this research is descriptive quantitative. The population in this study were 45 respondents and all of them were used as samples (saturated samples), the sample was the head of the irrigated rice farmer group. The data collection method used in this study is a survey method. The analytical method used is descriptive analysis and multiple regression analysis. The results showed that the perception of farmer groups on the role of the agricultural extension officer in rural development was positive, and the influence of the role of the agricultural extension officer as a facilitator, innovator, motivator, dynamist and educator simultaneously had a significant effect on rural development in terms of income. Partially, the facilitator variable has a significant effect on rural development in terms of income. Meanwhile, the innovator, motivator, dynamist and educator variables have no significant effect on rural development. Efforts to increase the role of agricultural extension officer in rural development in Sunggal District, Deli Serdang Regency can run well and correctly if they are supported by professional extension workers, reliable extension institutions, and continuous flow of extension materials, a correct extension system and appropriate extension methods appropriate and polyvalent extension management. Keywords: agricultural extension officer, rural development .

This research aims to research the implementation of the community development and empowerment master plan (RIPPM) programs of PT Agincourt Resources in villages around a mine (hereinafter reffered to as “ring 1”). This is a descriptive research using a qualitative approach. This research was conducted in Batangtoru District, which consists of twelve villages in ring 1 of PT. Agincourt Resources. The results show that the implementation of RIPPM of PT Agincourt Resources has performed quite well. However, from the perspective of the community, the aspect of economic independence has not been implemented properly.

This study aims to determine and analyze the effect of economic growth, human development index, population growth, and unemployment rate on poverty in North Sumatra Province. The type of data used in this research is the type of quantitative data with secondary data. The object of this research is all regencies/cities in North Sumatra Province which consists of 33 regencies/cities. This study uses panel data, which combines time series and cross section data for 6 years, from 2015 to 2020. The data analysis method used in this study is the panel data regression analysis method with the Eviews10 analysis tool. The results of the research based on panel data regression analysis method show that economic growth, human development index, population growth, and unemployment rate have a simultaneous effect on poverty. Partially, economic growth has a negative and significant effect on poverty, the human development index has a negative and significant effect on poverty, population growth has a positive and significant effect on poverty, and the unemployment rate has a positive and significant effect on poverty. The policy implication in this research is that the government is expected to be more serious in creating an investment climate by developing Special Economic Zones (SEZ) and Industrial Estates (KI), improving government performance through the Family Hope Program (PKH), implementing Family Planning (KB) programs and delaying the age of birth. marriage to suppress population growth, and the use of Pre-Employment Cards to reduce unemployment. Keywords: Economic Growth, Human Development Index,Population Growth, Unemployment Rate, Poverty

This qualitative study was undertaken to gather information about the present status of the Lake Sidihoni region by watching government and community members and conducting interviews. The data and information gathered utilizing the triangulation approach were checked and rechecked based on the information received. From the findings of identifying current circumstances, existing information/data is mapped using the SWOT approach to assess the organization's strengths, weaknesses, opportunities, and threats. The overall results of these stages are the concept of structuring Lake Sidihoni for sustainable economic and tourism development with a waterfront approach, namely by increasing the value and function of the waterfront that supports recreational activities by utilizing the physical conditions of Lake Sidihoni, namely: 1) The management is not well organized/managed where available facilities (amenities) where the facilities and infrastructure to support recreational activities; 2) The management is not well organized/managed where available facilities (amenities) where the facilities 2) Limited human resources (HR) and ineffective institutions, as shown by the absence of HR and social institutions in the tourist industry, as well as the private sector's lack of direct investment interest in the tourism sector. 3) Based on the regional spatial planning of Samosir Regency, it has been designated as a protected area, therefore its configuration is restricted. 4) The institutional factor is still a barrier since there is no tourism institution in the area, therefore visitors do not feel secure and protected while visiting the area.