ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.

ANALYSIS OF FACTORS AFFECTING E-COMMERCE CUSTOMER PURCHASE DECISION

The purpose of this study was to determine and analyze the effect of Promotion, Ease of Use and Trust on Purchase Decisions for Shopee E-Commerce Customers in Medan City. The approach used in this study is an associative approach. The population in this study were E-Commerce Shopee Customers in Medan City as many as 100 customers while the sample in this study used Nonprobability sampling or Saturated Sampling as many as 100 people. The data collection technique used in this study is a questionnaire/questionnaire. The data analysis technique in this study uses Multiple Linear Regression Test, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. Data processing in this study uses the support of the SPSS software program. The results of this study prove that partially Promotion (X1) has a significant effect on Purchase Decisions (Y), Partially Ease of Use (X2) has a significant effect on Purchase Decisions (Y), Partial Trust has a significant effect on Purchase Decisions (Y). And Simultaneously Promotion, Ease of Use and Trust have a positive and significant impact on Purchase Decisions for Shopee E-Commerce Customers in Medan City

INFLUENCE INVESTMENT OPPORTUNITY SET, OPERATING PROFIT MARGIN, CASH FLOW FROM OPERATING ACTIVITIES AND CASH FLOW TO EQUITY ON POLICY DIVIDEND ON A METAL COMPANY THAT LISTED ON INDONESIA STOCK EXCHANGE

The research objectives in this study are to find out and analyze the effect Investment Opportunity Set, To find out and analyze the effect Operating Profit Margin, To find out and analyze the effect of Cash flow from operating activities, to find out and analyze the effect Cash flow to Equity to the dividend payout ratio, to determine and analyze the effect of the Investment Opportunity Set, Operating Profit Margin, Cash Flow from Operating Activities and Cash Flow to Equity simultaneously on the Dividend Payout Ratio in metal companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach, the regression analysis technique used in this study is a multiple linear regression analysis technique. The results of this study indicate that there is an influence between the Investment Opportunity Set on Dividend Policy. There is an effect of Operating Profit Margin on Dividend Policy. There is no influence of Cash Flow From Operating Activities on the Dividend Policy in. There is an effect of Cash Flow to Equity on Dividend Policy and the Fcount Value is 12, 130 with a significant level of 0.000, while Ftable is known to be 2.68. Based on these results, it can be seen that Fcount > Ftable (12,130 > 2,68) so that H0 is rejected and Ha is accepted so it can be concluded that the variables of Investment Opportunity Set, Operating Profit Margin, Cash Flow From Operating Activities, Cash Flow to Equity together have significant influence on the Dividend Policy of Metal Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period.

INCREASING THE ADDED VALUE OF BROILERS IN LHOKSEUMAWE CITY BY DEVELOPING SUPPLY CHAIN AND FOOD BALANCE MODELS

The purpose of this study was to determine the supply chain's path or flow pattern from the production source area to the consumer, as well as the parties involved, design a supply chain model, and build a food balance to determine whether there was a surplus or deficit of broiler meat in Lhokseumawe City. Furthermore, utilizing the Hayami technique, this study assesses the added value and profit for traders selling chicken meat. Documents, questionnaires, and interviews with retailers were used to collect data. The findings revealed that retailers controlled or monopolized the supply chain of broiler meat distribution, while producers were accomplices of several large corporations that controlled or monopolized the commodity of broiled chicken in Aceh Province. North Aceh Regency, Pidie Jaya Regency, and Pidie Regency are all sources of commodities coming from outside of Lhokseumawe City. To solve the problem of broiler meat supply, all competent parties, including the government, the commercial sector, relevant agencies/institutions, researchers, academics, scientists, and specialists, must work together to build a design model for the purebred broiler meat supply chain. Most actors cooperate and support one another to gain additional value and profit. Meanwhile, to make up for the losses, a few dealers sell other poultry products including free-range chicken and duck, as well as collect waste from the birds.

THE EFFECT OF REINVENTING POTENTIAL AND FINANCIAL INDEPENDENCE ON THE ENTREPRENEURS CHARACTER OF MILLENNIALS THROUGH SOCIAL MEDIA IN THE ERA MARKETING 4.0

The study presents the results of the impact of reinventing potential and financial independence on the entrepreneur character of millennial generation through social media in the era marketing 4.0. The data were obtained from a survey of 448respondents(student) from fourdepartement of Faculty Economic and Bussiness Malikussaleh University in Indonesia. The following statistical methods were used: descriptive statistics and structural eqution modelling analysis. The study found that reinventing potential, financial independence and social media has a significant effect on the entrepreneurial character of the millennial generation in IndonesiaAnother finding: Social media did not moderate the relationship between reinventing potential and the entrepreneurial character of the millennial generation, but social media was found to moderate the relationship between financial indenpendence and the entrepreneurial character of the millennial generation in the marketing era 4.0.

RELATIONSHIP BETWEEN DIET CHRONIC ENERGY LACK IN PREGNANT WOMEN IN TRIMESTER

Chronic lack of energy can occur in pregnant women in the first trimester. Because in the first trimester, the mother's appetite generally decreases, due to frequent nausea and vomiting (morning sickness). Nutrition of pregnant women is influenced by several factors, one of which is diet. This study aims to determine the relationship between diet and Chronic Energy Deficiency in first trimester pregnant women at Pagurawan Health Center, Batu Bara Regency in 2020. This type of research is a quantitative research with a descriptive correlation design with a cross sectional approach. The type of data used is primary data and secondary data collected using a questionnaire sheet and then processed and analyzed using the chi-square test.The results showed that through statistical tests using the chi-square test, the p-value was 0.018 <0.05. It is also known that the OR value = 0.090, meaning that Pregnant who have a poor diet are 0.09 times more at risk of suffering from CED compared to Pregnant who have a good diet. The conclusion is that there is a relationship between diet and Chronic Energy Deficiency in first trimester pregnant women at the Pagurawan Health Center, Batu Bara Regency in 2020. So it is hoped that pregnant women will maintain a healthy diet and eat nutritious food so that nutrition during pregnancy is fulfilled.

THE INFLUENCE OF GROWTH OPPORTUNITY, EXPENDITURE AND COMPANY VALUE ON CASH HOLDING IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

The aims of this study are to: (1) find out and analyze the effect of growth opportunity on cash holding, (2) find out and analyze the effect of expenditure on cash holding, (3) find out and analyze the effect of firm value on cash holding, and (4) find out and analyze the growth opportunity, expenditure and company value together have an effect on cash holding. The population in this study are all mining companies listed on the Indonesia Stock Exchange as many as 48 companies and the research sample as many as 8 companies with 5 years of observation. Data collection techniques in this study using documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Linear Regression, t-test and F-test, and the Coefficient of Determination.

HOW CULTURE DISCIPLINE, WORK SUPERVISION AND COMMUNICATION ON EMPLOYEE PERFORMANCE

This study aims to determine and analyze work discipline, work supervision, and communication on employee performance at the Forestry Service Office of North Sumatra Province. The approach used in this study is associative. In contrast, the population in this study is employee performance employees at the Forestry Service Office of North Sumatra Province, 666 employees; using the slovin formula, a sample of 87 people was obtained. The data analysis technique in this study used multiple linear regression analysis. The study results prove that simultaneously and partially, work discipline, work supervision, and communication significantly affect employee performance at the Forestry Service of North Sumatra Province. The implication of this research is on the communication variable, where communication is essential and very needed for employees so that there are no mistakes in the work being done, which causes a decrease in employee performance.

RISK MANAGEMENT IMPLEMENTATION MODEL IN MODERATING RISK RELATIONSHIP BASED ON INTERNAL AUDIT

This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit

ANALYSIS OF DESTINATION ATTRIBUTE AND QUALITY PERCEPTION OF ACEH HALAL TOURISM INTENTION: THE MEDIASION ROLE OF VISITOR SATISFACTION

The COVID-19 pandemic is considered different from previous pandemics because of the extent and number of people infected. The impact of the COVID-19 pandemic has made almost all joints of the world economy sluggish, as a result it is estimated that the world economy will be in a recession. This also applies in Indonesia, where economic growth is not as expected. One of the sectors most impacted by this virus is the tourism industry and its derivatives, so it is very important to know and determine the right strategy in managing and seeing tourism opportunities in the midst of the pandemic and the aftermath as an effort to develop the world of sustainable tourism. The purpose of this study was to determine the impact of tourist satisfaction and perceived quality on the intention of halal tourism in the midst of a pandemic and in the future. Research on travel intentions in the midst of a pandemic, especially during the COVID-19 period, is still very limited, so that it will have an impact in the future, so further research needs to be carried out in a different context from the limitations of previous research. The research stages include; data observation, determining the main problem, the purpose of the activity, literature study, data collection, data processing, analysis of results, and evaluation of research results. This research is based on the theoretical framework of Destination Attributes and Perceived Quality. This study seeks to analyze the intentions of tourists traveling in the midst of the COVID-19 pandemic among the people of Aceh, Indonesia, and world tourists who travel to Banda Aceh City, Aceh Province. The data analysis method used a partial least squares (PLS) statistical approach with the structural equational model (SEM) method to see the direct and indirect effects (mediation). The findings of this study are expected to contribute to more effective planning for restoring the tourism business, specifically halal tourism and for the development of measures for destination attributes and visitor satisfaction and security in tourism services, now and in the future. The outputs in this study consist of research reports, articles in accredited national journals and produce HKI (copyright). The resulting TKT level of research is TKT 3.