<em>This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.</em>

In this study, the aim is to obtain evidance regarding the analysis of the effect of finansial performance on stock prices. The independent variable used in this study is Current Ratio, Return on Equity, Debt to Equity Ratio and Total Assets Turnover. While the dependent variable used in this study is the share price measured using Moving Average 200 (MA200).The population in this study is all pharmaceutical sub-sector manufacturing companies that have been listed on the Indonesia Stock Exchange in the 2014 – 2018 period. In determining the sample of this study using the purposive sampling method and has obtained a sample of 7 pharmaceutical sub-sector manufacturing companies based on predermined criteria. The analysis technique used in this study isu sing multiple regression analysis through SPSS version 26.The result of this study indicate that: (1) Current Ratio has no influence on stock prices, (2) Return on Equity has a positive and significant effect on stock prices, (3) Debt to Equity Ratio has no influence on stock prices, (4) Total Assets Turnover has a positive and significant effect on stock prices. Keywords: Stock Price, Current Ratio, Return on Equity, Debt to Equity Ratio and Total Assets Turnover

Financial distress merupakan penurunan kondisi suatu perusahaan sebelum terjadi kebangkrutan dan likuidasi. Sehingga informasi yang menyatakan perusahaan mengalami financial distress sangatlah berguna karena dapat mempercepat tindakan manajemen untuk mencegah masalah sebelum terjadinya kebangkrutan. Penelitian ini dilakukan untuk  menguji dan menganalisis pengaruh return on asset (ROA); current ratio (CR);  sales growth (SG); debt to equity ratio (DER);  total asset turn over (TATO) terhadap financial distress.Penelitian ini merupakan penelitian asosiatif, yaitu penelitian yang berusaha mencari hubungan antara satu variabel dengan variabel lain. Sampel diambil dengan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel 12 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Data diolah dan diuji dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa  return on asset (ROA); Sales growth (SG); Total asset turn over (TATO) berpengaruh terhadap financial distress, sedangkan  Debt to equity ratio (DER) tidak berpengaruh terhadap financial distress.

Mangrove scabs (Scylla) are organisms that have very high commodity values and are satisfied by many communities in Indonesia, including communities at the Estuary of Asam-Asam River. This research aimed to analyze the important value index of mangrove crabs based on sediment conditions at the Estuary of Asam-Asam River in Tanah Laut Regency. The method of this research was the descriptive method with the direct observation to the field for defining the five sampling points. We took mangrove crab samples three times at each sampling point with distinct periods. The three sampling points lay at the river estuaries and two sample points lay at the non-river estuaries (about 100 meters to 200 meters from the estuary). The results showed that two species of mangrove crabs were found at the region of the river estuaries were Scylla serrata with the Important Value was 133,33 dan Scylla paramamosain which the Important Value was 66,67. Important Value Indexes of these mangroves were high and indicated that these mangrove crabs could play large important ecologic roles in their communities. The mangrove crabs which be found were very little because the condition of the texture of sediments were clays and the contents of air hardness of water were high (smallest 50,8 mg/l) as well as Total Suspended Solid (smallest 55 mg/l) were a high concentration