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This study aims to produce problem-based accounting introductory practicum modules. This study uses research and development (R&D) methods based on the Bord and Gall concept. The population of this study was all students of the introductory accounting practicum course in the accounting education study program in 2022. The sample was determined by random sampling, and the sample class was used for application and limited testing of small and large samples, namely classes A, B and C, semester 1. Based on the research results, the introductory accounting practicum module created and validated by three expert validators resulted in a decision that the teaching material had a very high feasibility level (87.08%) with a note that it needed to be revised. After correcting all revision notes, a small group trial was carried out on 10 class A students. Based on the results of the small group trial, it was found that there was a significant increase in learning outcomes before and after using the introductory accounting practicum module. Then a large group trial was carried out, with class B as the control class and class C as the experimental class. The result is a significant difference in learning outcomes using the introductory accounting practicum module, which is significantly higher than the control class. Then from the practicality test results, all factors of convenience for the user, usability, and time effectiveness have a percentage value of 81.39%. The finding concludes that the developed book meets the readability and practicality criteria.

This study aims to examine the Technology Acceptance Model (TAM) for QRIS usage in SMEs in Indonesia. We employed Partial Least Square Structural Equation Modelling (PLS-SEM) with a first-order reflective model to analyze the data. The dataset contains 107 SMEs in Medan, Indonesia (n = 107). There are four constructs in the model in this study, namely: perceived usefulness, perceived ease of use, attitude toward using, and behavioral intention to use. After evaluating measurement models and structural models known to meet the criteria, we can conclude the results of the data analysis. In general, all variables positively affect other variables in this model, although one of them is insignificant. The results indicate that perceived usefulness is positive and significantly affects attitude toward using and behavioral intention to use. At the same time, attitude toward using is also positive and significantly affects behavioral intention to use. Furthermore, perceived ease of use is also shown to have a positive and significant effect on attitude toward using and perceived usefulness. However, perceived ease of use insignificantly affects behavioral intention to use, although it still positively affects the behavioral intention to use. The findings of this study provide some crucial implications for SMEs and the provider of QRIS. Since the results indicate welcoming QRIS usage, the socialization of QRIS needs to be more massive to reach the vast majority of Indonesian SMEs in Indonesia.

The aim of this study is to determine smart governance, smart tourism, smart mobility, and smart sustainability are used by stakeholders in Lake Toba tourism objects to prepare smart tourism destinations (STD) for the effects of covid-19. This research is in line with the strategic plan of the Medan State University research which focuses on the development of tourism areas in North Sumatra. This study uses a Research and Development type with a basic-based research approach through needs analysis, model confirmation, and evaluation. Tourists that visited Lake Toba attractions in April 2022 were given questionnaires, and data were analyzed using pls-sem. The study shows that smart governance influences smart travel, smart tourism, and smart sustainability. On the other hand, smart mobility does not have a positive effect on smart sustainability, smart tourism has a positive and significant effect on smart sustainability. Overall, further research are needed to use other variables.

This study aims to determine the effect of internationalization and funding decisions on the performance of manufacturing companies in the last 5 (five) years from 2014-2018 registered in Kompas 100. This study uses a descriptive quantitative approach with secondary analysis. The analytical tool used is multiple linear regression analysis with the help of the SPSS 26 program. Based on the results of data analysis, internationalization (foreign sales to total sales) and funding decisions (DER) partially affect the company's performance (Tobin's Q). Simultaneously internationalization and funding decisions affect company performance. This means companies that are able to increase their exports selectively and strategically will have an impact on the company's performance through increasing effective funding to finance export performance so that it will increase revenue and create better profits, overall affecting the performance of a company through better company value, seen by the increasing value of the company's shares. Finally, this article contributes to the knowledge and understanding of companies especially in Indonesia relating to the performance of a company and its impact on the manufacturing industry, challenges, and future prospects. Therefore it is recommended that in order to improve the performance of companies, especially manufacturing industries, companies when appointing managers, management of manufacturing companies must consider factors such as individual knowledge of the manufacturing industry, export-import, and corporate financial management

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