This study aims to examine and analyze the effect of financial distress and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, with a purposive sampling technique so that 102 samples were obtained. The method of data analysis uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and growth opportunities partially had a positive and significant effect on accounting conservatism. Litigation risk as a moderating variable strengthens the effect of litigation risk on accounting conservatism, and litigation risk weakens the effect of growth opportunities on accounting conservatism on Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.

This study aims to explain the effect of service quality on satisfaction, service quality on trust, service quality on loyalty, satisfaction on loyalty and trust on loyalty. The population in this study are all consumers who have made transactions at an Indonesian marketplace, Shopee.co.id. The number of respondents used as a sample is 300 respondents. The results showed a significant influence between variables in the four interaction effects, namely service quality on satisfaction, service quality on trust, satisfaction with loyalty, and trust in loyalty. Meanwhile the insignificant effect was service quality on loyalty, the results of the total effect calculation also showed that Trust is a mediating variable between service quality and loyalty. marketing stimuli that can be carried out include maintaining cash on delivery services to increase customer trust, optimizing customer satisfaction through service improvement, providing more organized information so that consumers are easier and more comfortable in transacting, providing a 'tracking order' stage for customers, so that customers can monitor the progress of product orders. For further research, it is hoped that it can develop more variables under study and make comparisons of other e-commerce both in Indonesia and internationally.

This study aims to determine the effect of regional own-source revenue and balance funds on capital expenditure in Langkat District Government. This type of research is quantitative with an associative approach. The type of data used is secondary data in the form of APBD reports obtained from the Regional Financial Management Agency and Langkat District. Data collection techniques with documentation and observation with data analysis techniques using multiple linear regression. The results showed that partially local revenue variables had significant effect on capital expenditure and balancing funds had a significant and significant effect on capital expenditure in Langkat District and simultaneously regional original income and balance funds had a positive and significant effect on capital expenditure in Langkat District.

Citrus fruit is one of the typical Indonesian fruits that is cheap and easy to obtain, as well as one of the daily dessert fruit of the community. One of the Citrus fruit producer locations in North Sumatra is Tanah Karo Regency, where the Citrus orchards are the main livelihood of the community. Citrus Fruit itself was developed in the era of 1990 in Tanah Karo which is able to eradicate poverty and improve the education of Tanah Karo youths. Lau Riman Village, Tiga Panah Sub-district, within +/- 17 km from Kabanjahe, is a producer of Citrus orchards in besides the Merek and Munthe areas. The Citrus orchard in Lau Riman Village surrounds the village with a total of approximately eighty eight Family Heads. Siamese honey citrus or Karo itself is known as a famous sweet citrus, has a sweet smell or aroma, rough citrus flesh, rind that is easy to peel and the appearance of the fruit is quite attractive. The purpose of Community Partnership Program activities is to assist partners in improving the skills and innovation of citrus to packaging technology so that it is expected to create economic independence and increase business income. Based on observations of partners, there are several problems encountered, including: 1) There is no innovation in citrus crop yields, 2) Conventional marketing that is only awaiting the arrival of buyers, 3) Skills and limited knowledge of the utilization of citrus crops. Specific targets in the Community Partnership Program activities that result; 1) Fruit Dodol innovation 2) Marketing Strategy 4) scientific articles published in ISSN journals. The method used to achieve the Community Partnership Program activity goals is the method of education, production training, and packaging and marketing assistance. This activity was carried out for citrus fruit farmers in Lau Riman Village, Tiga Panah Sub-district, Tanah Karo Regency, which is approximately 75 km from the University of Medan Area. The choice of location is because in the village there are communities that depend on the economic life of citrus farming and there has been no innovation to citrus fruits other than just planting, harvesting, and selling fresh citrus fruits.

Effective Communication Skills or known as public speaking skills or public speaking are skills that aim to inform messages, persuade or persuade, and entertain the audience at this time become one of the requirements that must be possessed by people in charge of providing services to others This community service is to increase the knowledge and readiness of the members and administrators of the Medan City PKK Mobilization Team to be reliable in carrying out public speaking activities and to increase understanding of communication ethics for the Medan City PKK Mobilizing Team reliable in carrying out public activities speaking / speaking in public. Thus, the quality of the management and members of the PKK team in Medan City in carrying out communication activities to the community can be carried out in a good, ethical and professional manner. There are many benefits that can be obtained by improving Effective Communication and Public Speaking skills, including; increase credibility, improve leadership skills, make it easier to convey ideas and ideas, reach extensive networking and can increase self-capacity in career and when dealing with other people on duty.