AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh good corporate governance terhadap kinerja keuangan perusahaan. Good corporate governance dalam penelitian ini diproksikan dengan persentase kepemilikan institusional, komposisi dewan direksi dan komposisi komisaris independen. Kinerja keuangan perusahaan perbankan diukur dengan Return on Equity (ROE). Populasi penelitian ini adalah perusahaan perbankan Buku II dan III yang terdaftar di Bursa Efek Indonesia (BEI) yang berjumlah 29 perusahaan. Teknik pemilihan sampel menggunakan purposive sampling sehingga diperoleh 19 perusahaan. Jenis data yang digunakan yaitu data sekunder. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini secara parsial menunjukkan bahwa persentase kepemilikan institusional, komposisi dewan direksi, dan komposisi komisaris independen tidak berpengaruh signifikan dengan arah koefisien negatif terhadap ROE. sedangkan secara simultan persentase kepemilikan institusional, komposisi dewan direksi dan komposisi komisaris independen berpengaruh signifikan terhadap ROE dengan arah koefisien positif. AbstractThis study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction. PENDAHULUANKinerja keuangan Perbankan merupakan salah satu faktor untuk meningkatkan nilai perusahaan guna meningkatkan kesejahteraan para pemiliknya (Aluy, et al. 2017).

The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance.  This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least   5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.

The objectives research to examine the influence of transparency, accountability, and society participation in the financial management of Rural Development. This research uses Survey method with questionnaire as the instrument. The population of the study was the entire apparatus and the Minister of Village fund managers. Based on the Purposive sampling method, the number of samples obtained is 75 respondents. The research used in this study is quantitative research with the aim of the study of the research in this literature with multiple regression tests and the validity and reliability test to determine Quality questionnaire used with SPSS software. The results of this study show that partials, accountability and society participation had positive significant influence on rural development. While the transparency variable had negative significant influence on rural development. Simultaneous transparency, accountability and society participation had positive influence on rural development.   Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat dan Pembangunan Desa.

Penelitian ini bertujuan mengetahui hubungan antara respon positif siswa dengan hasil belajar melalui metode observasi lapangan pada materi ekosistem kelas VII SMP Negeri 38 Batam. Data penelitian untuk variabel X1 dikumpul dari lembar observasi siswa dan penilaian respon positip, sedangkan untuk hasil belajar atau sebagai variabel X2 dikumpulkan dari tes pilihan ganda yang dilakukan diakhir pembelajaran. Populasi pada penelitian adalah seluruh siswa kelas VII terdiri dari 4 kelas dan populasi sampel diambil dengan menggunakan teknik claster random sampling dan terpilih kelas VII.A dan kelas VII.B sebagai sampel. Hasil uji hipotesis menggunakan pendekatan Uji-t menunjukkan terdapat hubungan antara respon positif siswa dengan hasil belajar, yakni  (0,346) >  (0,235).

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