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The purpose of this study was to create transparency, accountability, participation, effectiveness and consistency in private universities in the city of Medan. To obtain the data needed in this study, researchers used data collection techniques by means of surveys. Researchers do this by distributing questionnaires to lecturers and / or employees at Private Universities in Medan City. The results of the study showed that Good Governance has been running well at Private Universities in Medan City, and most respondents stated their agreement that aspects of transparency, participation, accountability, and effectiveness have gone well. This was supported by the results of research that good governance at private universities in Medan city 87% have applied the aspect of transparency, 90% have applied the aspect of Participation, 51% have implemented accountability, and 87% have applied the aspect of effectiveness.

This research aims to investigate the effect of the role of organizational culture, communication and leadership style on job satisfaction. The object of this research is Senior High Schools (SMA)/Vocational Secondary School (SMK)/MAN, while the subject is 55 School Principals. Four variables from the research data were gathered through instruments in the form valid and reliable questionnaires. Statistical Analysis of the research data used multiple linear regression analysis with the significance in accordance with the output of SPSS 22.0. Findings indicated that organizational culture has an effect but not significant on job satisfaction, while communication has a significant effect on job satisfaction, and leadership style has a significant effect on job satisfaction, variable of organizational culture, communication and leadership style has a significant effect on job satisfaction.

The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, how much the potential tax revenue from e-commerce is; and the third, how Indonesian fiscal policy perspective views e-commerce taxation. The study in this paper adopts a descriptive analytical research method. The study concludes several points. Indonesia should tax its e-commerce. The total potential tax revenue on e-commerce from VAT and income tax in 2018 ranges from almost Rp11.75 trillion to Rp16.64 trillion, with VAT dominates the contribution up to more than 90% of the total tax revenue. By not levying the tax in the year means Indonesian government will lose a partial or the most of tax revenue. The revenue loss is potentially getting bigger in the coming years if the government still fails to collect the tax. E-commerce taxation should not be strictly enforced in the beginning, yet more is emphasized on socialization and education actions. It is also intended to help the online platform to be compliant. Tax policy in e-commerce can be used for the purpose of regulating the economy, such as to control excessive online import purchasing.

The previous research reveals the significant influence of entrepreneurial competencies on entrepreneur's performance. This finding indicates that there should be further exploration of entrepreneurial competencies. This study aims to determine the entrepreneurial competencies regarding the process. Moreover, this research uses the quantitative approach with non-parametric structural equation modeling. The population of this study is the creative industry in Bandung. The research samples are 119 entrepreneurs in the creative industry. This study finds that some competencies are the components that create the entrepreneurial competencies of creative industries entrepreneurs in Bandung. The components are Relationship Competencies, Opportunity Competencies, Strategic Competencies, Human Competencies and Personal Strength Competencies. The research implication recommends increasing the value of the creator's components of entrepreneurial competencies.  Hence, they have implications on the performance of MSMEs in the sector of creative industry in Bandung.

A growing number of unimaginable cross-border start-up businesses have emerged in the ASEAN and global trade map, along with the development of communication and information technology that negates national borders.  The new sector-referred to as creative economy - requires and utilizes high specific knowledge, skills and creativity. With literature review and descriptive analysis method, this study aims to: firstly, analyze the prospects for Indonesian creative economic sector in the ASEAN market; secondly, analyze the competitiveness of Indonesia's creative economic sector in ASEAN and the world levels. By making comparison of the data in two periods (2002-2006 and 2014-2015 periods), it can be concluded that the average contribution of creative economy to Indonesian economy continues to increase. The increase goes to the added value, the sectoral contribution to GDP, the provision of employment, and the sectoral absorption of national labor. The prospect of Indonesian creative economy in the ASEAN market lies in the growth of potential customers from the middle class. The number of Indonesian middle class will continue to increase. By adopting and analyzing the output of the Global Creativity Index model, it can be concluded that the competitiveness of Indonesian creative economy in ASEAN and the world is still weak. The weak competitiveness is due to low technology index and talent index. However, based on the findings from previous studies in several regions in Indonesia, it appears that Indonesian people have great potential creativity to develop

This research aim as analyzing the influence of community behaviour on the quality of tourism services at Toba Lake North Sumatera. The method of research used mixed between quantitative and the qualitative research. Research sample were taken from 120 head of family at Toba Lake North Sumatera. The technique of data collection of research used documentation study, questionnaires, interviews and observations. The technique data analysis used Simple and Multiple Regression Analysis. The research results showed that there was positive and significant influence between community behavior on the quality of tourism services at Toba Lake North Sumatera. The recommendations of the research stated that it was important to enhance the quality of tourism services by enhancing knowledge, attitude and action about the quality of tourism services so that the quality of tourism services will be increased, and it need to establish tourism school at the Toba Lake North Sumatera

Application of IAS 41-Agriculture in developed countries contrast with agricultural  entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural entities so that they can measure and record related biological assets of a company. However, the application of PSAK 69 to agricultural companies also facing problems such as changes in accounting treatment especially for accounting method which are changed form historical value to fair value. The purpose of this study is to provide an overview of accounting treatment of biological asset in Jember plantation companies in state-owned plantation companies in Jember and Bondowoso regencies, namely PTPN 12 and PTPN 11 (PG Pradjekan). The methode used was descriptive qualitative. The researchs showed that differences in biological assets of each company can cause differences in the recording of biological assets. The differences between the two companies are in terms of plant type, plant age and costs incurred in each type of plant. However, in other cases, the accounting treatment of biological assets in PTPN 11 (PG Pradjekan) and PTPN 12 has similarity on recording biological assets at acquisition cost method. This study shows that currently both companies are still  used accounting records with a historical value approach that accumulates all costs incurred from the nursery process until the plants are transformed into yielding crops.
  

In the globalization and ASEAN Economic Community era, the competitiveness of Indonesian industries to sell goods and services is facing more severe challenges. It is partly due to the low performance of Indonesian logistics sector, and one of the contributing factors to the unsatisfactory logistics is poor logistics infrastructure. In this regard, this paper has several research objectives. The first is to analyze the performance of Indonesia logistics infrastructure in the past decade. The second is to analyze Indonesian logistics infrastructure development with its relevant fiscal policy support and evaluate its short-term progress. The research method adopted in this study is descriptive analytical method. In comparison with other countries, especially ASEAN region, the performance of Indonesian logistics infrastructure over the past decade tends to be steadily incompetitive, below the average of ASEAN countries. It is found to be one of the prime determinants of the high logistics costs in Indonesia. The government serious attention and the consistency of its policy towards improving logistics infrastructure during the 2014-2019 period has been partially seen, but the program sustainability is required in subsequent periods. In the short term, a temporary evaluation until 2017 of the sea toll program integrated with the construction of logistics infrastructure shows a positive impact. The positive impact is indicated from the decreasing prices of basic necessities in the eastern region of Indonesia by 20%-40%, and the economic revival of Eastern Indonesia region due to currently cheaper transportation costs.

The success of SMEs is determined by the business capital and able to give value added to the business more productively. Various financing pattern schemes for SMEs have been provided in various regions and all economic sectors. However, the development of SMEs credit is still concentrated in several regions in Indonesia this can lead to inequality in the growth of SMEs. This study aims to analyze the convergence of absolute beta and conditional beta in the Provinces in Indonesia and calculate the half-time or time required to achieve steady-state conditions of the SME credit convergence process. Convergence test used is beta conditional convergence and absolute convergence with the monthly time period during 2017.1 until 2017.7. The determinant of SMEs convergence of credit in Indonesia is a number of third-party funds. The model used is dynamic panel data regression and the estimation method used is Arellano-Bond Generalized Method of Moment (AB-GMM). The results of the study show that during the study period, there has been a convergence credit process in Indonesia for both absolute and conditional convergence models. The conditional beta-convergence model provides a smaller beta value than the absolute model. The speed of credit growth convergence between provinces in Indonesia with half-time of 6.94 months for the absolute model and the half-time of 6.96 months for the conditional model