In an increasingly competitive conditions, companies are required to develop strategies to create competitive advantage. Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes strategies.The determination of the company’s strategy both prospector and defender will have an impact on corporate performance, especially the company’s financial performance. The objectives of this research are to empirically examine the differences in financial performance between prospector and defender firms. Financial performance are measured by sales growth, income growth, dividend payout ratio, and return on investment. The definite selection between prospector and defender firms using 3 (three) control variables are employee growth to total net sales ratio (EMPSAL), price to book value ratio (PBV), and capital expenditure to total asset (CAPTA). Population of this research are the manufacturing firms listed in Indonesian Stock Exchange in 2010 to 2012 which number of population that used were 136 firms. The samples are collected using purposive sampling method. Selection of sample types prospector and defender analyzed using cluster analysis of the three variables that exist. Financial performance data in this study were analyzed using Mann-Whitney test with the help of software SPPS 17.0. The result of this research show that 38 firms become the samples, 21 firms are categorized as prospectors and 17 firm are categorized as defenders. Average sales and income growth of prospector firms are higher than defender firms, the result is significant. Dividend payout ratio and Return On Investment of prospector firms are smaller than defender firms, the result is significant.Keywords: Prospector and Defender, Sales Growth, Income Growth, Dividend Payout,                    Return On Investment

The challenge in realizing quality education requires educators to be more creative, innovative, and inspiring in designing learning activities. This is carried out as well as preparation to welcome Indonesia's golden generation in 2045. In addition, in the accounting world, the role of educator accountants is very important to form reliable millennial accountants with high competitiveness. This research is a media development research that raises the incorporation of interactive media using the word square learning model with the aim of facilitating the understanding of accounting material for students so that it can motivate students to be enthusiastic about learning and obtain maximum learning outcomes. Learning activities through interactive media are learning using technology-based tools. Meanwhile, the model in word square learning is a learning model with the same level of similarity as the crossword puzzle learning model. In word square learning, answers are available but they are disguised using the addition of letters or numbers, as well as the addition of boxes as a distraction with the aim of training students' critical and conscientious attitude. The method in this study, namely the research and development method of the ADDIE model. Based on the research results that have been obtained, it can be concluded that the learning process is more interesting if it uses a combination of technology-based interactive media with the word square model. This research reaches the design stage of the application to be developed. This research can be improved later with practical trials in the field on students in the classroom.