Rising share price means increases the value of a company. The company can hold and invest the revenues from on pay dividend shareholders, this can be harmful to shareholders that require that the information is the main thing that EPS need to be noted and made measure that better by investors in making a decision to invest, so that it will affect the demand for the corresponding company shares which in the end will affect the share price, where when investors consider EPS companies good enough and will produce a return in accordance with the risk that will be borne our griefs, then the demand for the shares of the company will increase, which means the company share price will also increase.Keywords : Dividends Per Share, Earning per Share (EPS), Share Price

Green accounting and corporate social responsibility (CSR) play an essential role in improving the quality of human life and nature. The quality of maritime tourism faces various issues; thus, there is a need for synergy in the business world by implementing green accounting and CSR so that maritime-based tourism management can be improved and directly impact the quality of tourism. The research aims to explore the application of environmental accounting to optimize social and environmental responsibility toward improving the quality of maritime tourism. This research was conducted with the local tourists in Bitung City, North Sulawesi, Indonesia. The research method used a descriptive qualitative investigation of green accounting, CSR, and marine tourism quality. Data analysis using the travel cost method. The research findings reveal that applying environmental accounting by looking at CSR implementation emphasizes the development of ecotourism and marine tourism-based tourism. The implications of this research can be a guideline for private companies in Indonesia to implement environmental accounting in the form of CSR to improve the quality of maritime tourism in the areas where the company operates.

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset’s internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company’s fixed assets more reliable and accurate.Keyword : internal control, fixed asset, Insurance

Regional original income is regional income originating from the results of regional taxes, regional restitution, profits from regionally-owned enterprises, and other legitimate local revenues in exploring funding in the implementation of autonomy as a manifestation of the principle of decentralization. The purpose of this study is to analyze the comparison of the realization of local revenue in the Tax Management and Retribution Agency of the City of Manado during 2016-2017. The method used in this study is descriptive method. It's good that the leadership of the Regional Tax and Retribution Management Board of the City of Manado pays more attention to regional revenue so that there is no significant increase or decrease every year.Keywords : analysis of local revenue, recording, realization