The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.

Lau Riman Village is a citrus fruit plantation area in Tanah Karo Regency. Oranges are the leading commodity in this village, so the marketing aspect is an important part of selling and earning profits. This study aimed to identify an efficient and profitable distribution channel pattern for citrus fruit farmers in Lau Riman Village, Tanah Karo Regency. This research is quantitative descriptive research. The number of respondents in this study were eighty-eight citrus farmers in Lau Riman Village. Analysis of the data used is the farmer share approach, marketing margin, and market efficiency. The results of this study there are three marketing channels, hereinafter referred to as channels I, II, III. Efficient farmer share only exists in channel I, which only involves retailers as marketing institutions. The highest margin is in marketing channel III where marketing agencies reach out to markets outside North Sumatra, and the efficiency of marketing channels shows that the three channels used by citrus fruit farmers are less efficient