This study aims to determine the effect of good corporate governance (GCG) mechanisms on earnings management practices. This study focuses on infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is panel data with multiple linear regression analysis. The results of this study find that in the good corporate governance mechanism, it is evident that managerial ownership, institutional ownership, audit committee have a significant positive effect on earnings management and the independent board of commissioners has a significant negative effect on earnings management. This study proves that the greater the proportion of managerial ownership, institutional ownership, and audit committees can result in more possibilities for corporate earnings management practices. In addition, this study also proves that the more independent boards of commissioners, the more likely the company can practice earnings management. Keywords : good corporate governance, ownership structure, earnings managementABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance (GCG) terhadap praktik manajemen laba. Penelitian ini berfokus pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini merupakan data panel dengan analisis regresi linear berganda. Hasil penelitian ini menemukan bahwa dalam mekanisme good corporate governance terbukti kepemilikan manajerial, kepemilikan institusional, komite audit berpengaruh positif signifikan terhadap manajemen laba dan dewan komisaris independen berpengaruh negatif signifikan terhadap manajemen laba. Penelitian ini membuktikan semakin banyak proporsi kepemilikan manajerial, kepemilikan institusional, dan komite audit dapat mengakibatkan semakin banyak kemungkinan terjadinya praktik manajemen laba perusahaan. Selain itu, penelitian ini juga membuktikan bahwa semakin banyak dewan komisaris independen akan menurunkan kemungkinan terjadinya praktik manajemen laba yang dapat dilakukan perusahaan. Kata Kunci : tata kelola perusahaan, struktur kepemilikan, manajemen laba

Cash holding adalah satu dari banyaknya keputusan penting yang diambil oleh manajer keuangan perusahaan. Keputusan tersebut tentu saja tidak hanya bergantung pada sudut pandang teori tetapi dari variabel tertentu perusahaan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh karakteristik perusahaan yaitu  leverage, firm size, dan dividend payment terhadap cash holding. Penelitian ini dilakukan dengan menggunakan data panel pada analisis regresi linear berganda. Hasil penelitian ini menemukan bahwa variabel leverage dan dividen payment berpengaruh positif terhadap cash holding perusahaan. Hal ini dapat terjadi karena perusahaan yang memiliki hutang pada umumnya akan menyimpan uang kas lebih banyak dibandingkan perusahaan lain dan perusahaan yang membayarkan dividend juga cenderung memiliki kas yang lebih. Penelitian ini juga menemukan bahwa variabel ukuran perusahaan memiliki pengaruh negatif terhadap cash holding perusahaan. Perusahaan yang tergolong perusahaan besar pada umumnya akan menyimpan kas yang lebih sedikit, hal ini dikarenakan perusahaan dengan ukuran besar cenderung lebih mudah mendapatkan pendanaan eksternal.

This community service activity aims to solve the problems MSMEs face in home industrial products in Sidodadi Asri Village, Jati Agung District, South Lampung Province, by assisting MSMEs in developing product packaging designs. The rationale for the priority themes is to raise awareness of packaging through research on the importance of packaging, development of appropriate technology, and marketing networks to improve the competitiveness of processed products for the small business cottage industry. It was developed by optimizing potential through community empowerment that enhances the village of Sidodadi Asri. Envisioning how to implement problem-solving begins with coordination between the village chief and his MSME owner. The output that will be generated from community service activities is the right technology, in the form of packaging design and a high level of understanding of the importance of packaging through training in packaging development with shaping product brands and labels, creating innovative, engaging solutions and modern packaging. And also how to promote it through social media like Whatsapp and Instagram so that it is said to provide benefits for MSMEs to independently expand product distribution and independent use of e-commerce and social media as a means of promotion and sales marketing.

Investment decisions are decisions in allocating a number of funds to certain types of assets within a certain period of time. Investment decisions can manage investors' personal finances so they can get profits in the future. Employees as someone who has an income are expected to better manage their finances by investing. The purpose of this study was to empirically find the effect of financial literacy, risk tolerance and risk perception on employee investment decisions in Bandar Lampung. This was a quantitative research with the purposive sampling as the data collection technique. The data analysis method used the multiple regression analysis. This study found that financial literacy had a significant positive effect on the investment decisions. This proved that employees in Bandar Lampung tended to be rational in making investment decisions. The perception of risk had a significant positive effect on the investment decisions. This showed that employees in Bandar Lampung when they knew the risk of high investment assets, they tended to make investment decisions on these assets. Keywords: Financial Literacy, Risk Tolerance, Risk Perception, Investment Decision   Keputusan investasi adalah keputusan dalam mengalokasikan sejumlah dana pada jenis aset tertentu dalam jangka waktu tertentu. Keputusan investasi dapat mengatur keuangan pribadi investor sehingga dapat memperoleh keuntungan di masa yang akan datang. Karyawan sebagai seseorang yang memiliki penghasilan diharapkan dapat mengelola keuangannya dengan lebih baik dengan berinvestasi. Tujuan penelitian ini adalah untuk mengetahui secara empiris pengaruh literasi keuangan, toleransi risiko dan persepsi risiko terhadap keputusan investasi karyawan di Bandar Lampung. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data purposive sampling. Metode analisis data yang digunakan adalah analisis regresi berganda. Penelitian ini menemukan bahwa literasi keuangan berpengaruh positif signifikan terhadap keputusan investasi. Hal ini membuktikan bahwa pegawai di Bandar Lampung cenderung rasional dalam mengambil keputusan investasi. Persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi. Hal ini menunjukkan bahwa karyawan di Bandar Lampung ketika mengetahui risiko aset investasi yang tinggi, mereka cenderung mengambil keputusan investasi pada aset tersebut. Kata kunci: Literasi Keuangan, Toleransi Risiko, Persepsi Risiko, Keputusan Investasi

The background of foster children in Kemala Puji orphanage are mostly from poor families, orphans, neglected, and homeless child. The institution have been serve, nurture, and empower by providing them a sufficient living. Hence, it still needs a better improvement. This is because these children deserve to be made for the next generation. This activity aims to rise of social care between humanity in adolescents, especially for children in the orphanage. This have been done by imparting knowledge to them about healthy internet. Moreover, its increases understanding how to use the internet more healthily, properly and to anticipate of cyber bullying against them. The outcome of training activities are the youth children have been understood how to use a healthy internet, and they have been sufficient skills how to use internet which was given during the training.