This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research.

Their technology provides easy information for the public. Through application, various information about the city can be accessed quickly by community and government through this program called smart city. Smart city is has been proven to be able to complete problem quickly too. This information can also be used by the government for creating comfort, security and order and a better life. The purpose of writing this article is to get an overview of the concept of smart cities and their implementation. Therefore finally, there must be an appropriate and appropriate smart city implementation strategy with the condition of the city. However, of course there are several challenges faced by city people and need to be resolved so that the city development is smart to run smoothly.

This study seeks to obtain empirical evidence about the effects of profitability, asset tangibility, corporate tax, non-debt tax shield, and rate of inflation upon the financial capital structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. The research hypothesis is that return on assets, tangible assets, corporate tax, non-debt tax shield, and rate of inflationmay have significant influence, whether as a group or individually, upon a company's financial capital structure. The population for this study are the manufacturing companies in the consumption goods sector that are listed on the Indonesia Stock Exchange from 2014 to 2016. 36 of these Manufacturing Companies make up the research sample. The methods of statistical data analysis we used in this study are descriptive statistics and tests of classical assumption as well as multiple linear regression. The results of data processing for individual variables show that profitability and Non-debt tax shield have a negative influence upon the Financial Capital Structure whereas and Tangible Assets have a positive influence upon the Financial Capital Structure. Meanwhile, neither Corporate Tax nor Inflation Rate has any significant influence upon the Financial Capital Structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. At the same time, it can be shown that that profitability, Asset Tangibility, Corporate Tax, Non-Debt Tax Shield, and rate of inflation together have a significant influence upon the Financial Capital Structure of the Manufacturing Companies Listed on the Indonesia Stock Exchange. Type of paper: Empirical

This research is based on case study that being on electrical company. One of the products that will be researched is the fan, which when running the production process there is a time that is not value-added, among others, the removal of material which is not efficient in the raw materials and component molding fan. This study aims to reduce waste or non-value added activities and shorten the total lead time by using the tools Value Stream Mapping. Lean manufacturing methods used to analyze and reduce the non-value added activities, namely the value stream mapping analysis tools, process mapping activity with 5W1H, and tools 5 whys. Based on the research note that no value-added activities in the production process of a fan of 647.94 minutes of total lead time of 725.68 minutes. Process cycle efficiency in the production process indicates that the fan is still very low at 11%. While estimates of the repair showed a decrease in total lead time became 340.9 minutes and the process cycle efficiency is greater by 24%, which indicates that the production process has been better.

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This study aims to analyze the causal relationship between air transportation and economic growth in Indonesia. The data used are annual time series data from 1990 to 2017 obtained from World Bank. Data analysis method used is method of Vector Error Corection Model (VECM). The results show that there is a relationship between air transport tax and economic growth in Indonesia. Where is the tax of air transport (passenger and goods) and economic growth (GDP). Based on the granger variable or passenger variables test results and the GDP variable indicates that it remains granger-related with significant 1 percent action. Based on these findings it is hoped that further research is suggested to examine the effect of ticket prices or air fares in order to improve economic growth in Indonesia.

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This research was conducted in manufacturing industry, so this research is based on case study application. This research serves to reduce waste in the industry when making a product. This study categorizes value-added work and which work has no added value. And it is measurable and has value, so it can be evaluated in the future. Later this will be poured or depicted on a map called Value stream mapping. This is a tool from Lean Manufacturing. Lean manufacturing is useful for analysing and reducing non value-added activities, value stream mapping analysis tools, 5L1H process mapping activities, and 5 why tools. From the results of this study obtained the efficiency of the process cycle and total estimation of the improvement of the lead time. This calculation can be an evaluation material for the company.