The aim of this study is to describe and to analyze the accountability of North Sumatra Provincial Government’s fixed asset management. The objects of this study are concerned with the activities of North Sumatra Provincial Government Work Unit Government’s fixed asset management centralized in BPKAD (regional institution of finance and asset management). Fixed asset management accountability in this study is concerned with legal and regulatory accountability, process accountability, program accountability, and policy accountability. It is a case study with Stewardship Theory as its analytical instrument. On the Stewardship theory, there are two values: a value of intrinsic and extrinsic. At the North Sumatra Provincial Government, the regional asset management scheme favors to the intrinsic value that are motivated to self-actualization and awards as it is compared with extrinsic values that is motivated to the monetary value. Nevertheless, Stewardship behavior has not underlined that all behaviors and activities are undertaken by the regional government so that the accountability that is achieved has not maximized yet. The results of this study on legal accountability show that 61% of the land assets have not possessed evidences of legal ownership yet. The process accountability, of the majority of the 13 asset management activities, has not possessed a SOP or groove established procedure as regional regulations so that the activities have only been carried out based the existing regulations. On the program and policy accountability that the government produced, North Sumatra Provincial Government has not consistently run the activities in accordance with the program set on RPJMP (government’s mid-term development plan), strategic plan and implementation of policies, andworking plan. It has not been conducted maximally in accordance with the existing regulations.

This study aims to determine the effect of investment knowledge and understanding, minimum investment capital, risk and investment motivation on student interest in investing in the capital market. This research was conducted using descriptive studies in journals, theses and research theses. This type of research is a qualitative descriptive study, the results of which are in the form of a researcher's interpretation of a phenomenon, from the results of previous studies so that the research report will contain more descriptions. The results of this study indicate that knowledge and understanding of investment have an effect on student interest in investing in the capital market and minimum investment capital has no effect on student interest in investing in the capital market and investment risks and motivation have no effect on student interest in investing in the capital market.

This study aims to provide a response to the construction accounting treatment in the financial statements. The analytical method used is to use descriptive analysis method to describe the results of the analysis of construction accounting treatment in progress. Construction in progress is a fixed asset that is in the process of being built. The work includes construction work on land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets. There are several problems that can be faced by local governments regarding the recognition of a construction in progress. From the results of the analysis conducted, it shows that the acquisition of fixed assets construction in progress on the financial statements is not in accordance with accounting treatment.

The importance of presenting this consolidated report in describing the regional financial condition as a whole requires serious attention from accounting entities (SKPD) in preparing the financial statements of each related entity. This study aims to identify constraints and problems that arise in the preparation of regional government consolidated reports and recommend what should be improved to minimize the obstacles and problems that arise in the preparation of regional government consolidated reports. The method used in this research is a case study method and is a qualitative research type. In accordance with the type and research method used, the data tabulation analysis technique was used to analyze the data. There are Constraints in the Implementation of Consolidated Regional Government Financial Statements, among others, the difficulty of collecting data, deadlines for preparing consolidated government financial reports, differences in accounting systems, and problems with Human Resources.