This research was conducted to analyze the impact of selected fundamental factors on stock returns of Engineering and Construction Companies listed on the Indonesia Stock Exchange (IDX) using a quantitative approach. The research population includes all Engineering and Construction Companies listed on the IDX but 10 were selected as cross-section samples using a simple random sampling technique with criteria include being listed on the IDX and having time-series financial report data for 2015Q1 - 2019Q2 period. Data were retrieved from the companies’ audited financial statements and the independent variable which is stock return was determined using Panel Data and analyzed with Multiple Regressions. Meanwhile, the model specification test was produced using the Fixed Effect Model as the fit model. Findings. The results showed several fundamental factors of CR, NPM, PBV, EPS, and ROE partially has a significant positive effect on stock returns while DER has a significant negative effect and PER has a slightly positive influence. These findings are expected to contribute positively to the development of theories concerning the financial performance of stock returns. Moreover, the managerial implication of this research is that investors can use fundamentals analysis with a focus on CR, DER, EPS, NPM, PBV, PER, and ROE as the basis for decision making due to their influence on Stock Return.

Purpose: Community service activity by Lecturers of Accounting Study Program of Universitas Terbuka (UT) aims to provide training for the community of Micro, Small, and Medium Enterprises (MSMEs) in making financial reports in accordance with accounting standards for MSMEs. This is conducted to solve the problems faced by MSMEs who still have a lot of difficulties in recording and reporting financial statements, which ultimately has an impact on the difficulty of obtaining credit from financial institutions. Method: This activity was attended by MSMEs from Banten Province and consisted of several stages, namely (1) planning, through discussions with MSMEs, (2) presentation from speakers, answering questions and discussions through web seminars in the Zoom application as well as live streaming in UT's youtube channel and (3) mentoring the making of financial reports to five participants who answered the quiz. Result: The results of community service activities show that MSMEs are able to enable the preparation of SAK ETAP MSME financial statements in the form of general journals, adjustment journals, ledgers, balance sheets, working papers, income statements of MSME actors ready to develop and successfully get capital assistance from financial institutions. Conclusion: This exercise is highly valuable for participants and stimulates them, according to the comments received from them. And it is believed that with the help of financial statements, banks, and non-bank financial institutions would be able to give loans to MSMEs.

This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.

Rural Credit Bank (BPR) is a financial institution that has an intermediation function with the activity of collecting funds from the public, in the form of Savings and Time Deposits, and channeling them back to the public in the form of credit. Businessly, the purpose of BPR is to make a profit. BPR's efforts to obtain profit are faced with problems, namely external problems in the form of unfavorable economic conditions and internal problems in the form of credit risk as indicated by the high Non-Performing Loans. This study aims to analyze the macroeconomic influence that is represented by BI Rate, Inflation, GRDP and Export Growth as well as Non-Performing Loans on BPR ROA in Lampung Province. This study uses multiple linear regression analysis tools with the Ordinary Least Square (OLS) method carried out using a time span from 2007 to 2017 and hypothesis testing uses t-statistics to test the partial regression coefficients and the significance of the overall effect with a level of significance of 5%. Because the data used are secondary data in the form of time series data that has wide fluctuations or instability, then testing ARCH (Autoregressive Conditional Heteroscedasticity) and GARCH (Generalized Autoregressive Conditional Heteroscedasticity) and to determine the accuracy of the model need to be tested on several classic assumptions that are underlying regression model. Testing the classic assumptions used in this study include tests of normality, heteroscedasticity, autocorrelation, and multicollinearity. During the observation period showed that the research data were normally distributed. Based on the heteroscedasticity test and the multicollinearity test, no variables found that deviate from the classical assumptions, but based on the autocorrelation test found a positive autocorrelation. This autocorrelation problem is most likely due to the small amount of data (n). Overall this shows that the available data meets the requirements to use the multiple linear regression equation model. Based on the test results the coefficient of determination obtained R2 value of 0.5164 which means that the closeness of the overall independent variable to the dependent variable is 51.64%, while the remaining 48.36% is influenced by other variables outside this regression model. Based on the F statistical test at the 95% confidence level, the calculated F value is 1.28 and the F-Prob value is 0.3805> α 5%, so it can be concluded that the overall variables of BI Rate, Inflation, GRDP, Export Growth and NPL influence ROA. Based on the t test it was concluded that the BI rate, inflation, GRDP and NPL did not have a significant negative effect on ROA, while export growth had no significant positive effect on ROA.

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.