This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research.

This study aims to see whether organizational readiness, technology readiness, external environment influences e-commerce adoption, and also aims to see whether ecommerce adoption plays a role in improving performance in small, micro and medium enterprises in Medan City. This research is a quantitative research using primary data collected through questionnaire surveys. The sample technique uses random sampling, with 222 samples. The analytical method uses descriptive method with multiple linear regression statistical analysis. Hypothesis testing using t-test, as well as F test with a significant level of 5%. The results of the study found that organizational readiness, technology readiness, external environment, e-commerce adoption simultaneously had a significant positive effect on financial performance. While partially the organizational readiness and technology readiness have a significant positive effect while the external environment has a positive and insignificant influence on e-commerce adoption, and ecommerce adoption has a significant positive effect on financial performance.

The objective of this study was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on stock price through financial distress level. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The result of the research showed that size, firm age, Current Ratio, and PER had positive and significant influence on stock rate. NPM and ROA had positive but insignificant influence on stock price. DER, ROE, and EPS had negative and insignificant influence on stock price. ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level. Financial distress level mediated the influence of DER, ROE, and EPS on stock price. Meanwhile, financial distress level did not mediate size, firm age, Current Ratio, NPM, and PER on StockPrice.

This study is aimed to compare two methods to determine the potential for bankruptcy of the company. The method used is the Altman (Z Score) and Zavgren (Logit Analysis) models. The Z Score model is a method to predict the financial difficulties, where the score value on the Altman Z Score classifies whether a company being bankrupt or not. Zavgren developed bankruptcy prediction model with Logit Analysis which divide bankruptcy classifications. The identification problem in this research are the decline in profits occurred from the end of 2016 until 2018, and the mismatch of the increase in profits to the increase the number of assets in the Cosmetics Company, through the use of secondary data from the Indonesia Stock Exchange of companies with code MRAT, KINO, TCID, dan MBTO. Thus, the financial state of cosmetics companies listed on the Indonesia Stock Exchange (BEI) during the 2016 to2018, according to the Altman Z Score model can be categorized into 2 criteria, they are: Gray Area; MBTO and Sound Area: MRAT, KINO and TCID. Meanwhile, based on the Zavgren model, MRAT, KINO, TCID and MBTO were declared as Sound.

This article aims to discuss the use of grounded theory approach in qualitative research in accounting and management. Development of accounting theory one of them done with accounting research. Qualitative research can use grounded theory as a great tool that researchers can use to collect and analyze empirical data. Using the literature study, it was found that grounded theory has been used in accounting and management research such as budgeting, corporate governance, e-commerce, organizational control, information systems and behavior accounting. Grounded theory is particularly apt to unmask and understand what lies behindthe phenomenon of something relatively newly known.