Islamic Social Index Reporting (ISR) is an index that measures the level of social disclosure that according to Islamic principles presented in the company's annual report. This research is aimed to compare the quality of corporate social reporting between the two groups of samples, namely the Islamic banking companies and companies listed in the Jakarta Islamic Index (JII) by using ISR index. This study uses a statistical test Mann Whitney test to compare based on six criteria; Funding and Investment, Products and Services, Employees, Community, Environment, and Corporate Governance between those two groups. The result of this study indicates that the Islamic banking company revealed more based on ISR index than the companies listing in the JII with exception for products and services where the value of first and second group is only slightly in 15.76%. The research proves empirically that the disclosures made by the company that actually operates with the sharia concept as Islamic banking companies are indeed better meet the ISR index than conventional companies listing in the JII. Keywords: Finance and Investment, Products/Services, Employee, Society, Environment, Corporate Governance, Mann Whitney Test

Penelitian ini membahas variabel-variabel yang mempengaruhi pengembangan nilai perusahaan pada perusahaan manufaktur di Bursa Efek Indonesia. Sektor manufaktur dipilih sebagai objek penelitian karena sektor manufaktur berhubungan langsung dengan daya beli masyarakat sehari-hari dan perusahaan akan selalu berproduksi serta membutuhkan keputusan dan kebijakan yang tepat dalam hal pengalokasian keuangan perusahaan, sehingga pengembangan nilai perusahaan pada perusahaan manufaktur lebih terlihat dan menjadi daya tarik serta pertimbangan bagi investor yang ingin berinvestasi di perusahaan manufaktur. Variabel-variabel yang akan dianalisis adalah keputusan investasi, keputusan pendanaan, kepemilikan manajerial dan kepemilikan institusional, serta kebijakan dividen. Populasi penelitian ini adalah 138 perusahaan manufaktur Indonesia Stock Exchange (IDX) Fact Book 2013. Hasil pengujian hipotesis menunjukkan bahwa variabel keputusan investasi, kepemilikan manajerial, dan kepemilikan institusional memiliki pengaruh signifikan terhadap nilai perusahaan. Adapun variabel keputusan pendanaan dan kebijakan dividen tidak memiliki pengaruh signifikan terhadap nilai perusahaan.

Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. This disclosure aim is as a medium among companies, communities and investors that can be used as economic, social and political decision making. Industry type, company size, profitability, liquidity, environmental management systems, taxes, market share, and media coverage were considered to have influences on environmental disclosure. The study used quantitative analysis techniques with multivariate regression. The object of this research was the mining sector. The results showed that media coverage had a positive effect on environmental disclosure. This is because media coverage is a key communication function and is very important for management in CSR disclosure. In fact, communicating CSR through the media will enhance the company's reputation in the eyes of the public. The results of this study also indicated that environmental disclosure by companies in Indonesia was still relatively low. Therefore, companies need to increase their environmental disclosure in the annual report or sustainability report. Environmental disclosure is important for the company because it ensures transparency and accountability for the performance and long-term sustainability of the company.

Desa merupakan suatu wilayah yang mempunyai wewenang untuk mengatur dan mengurus urusan pemerintahannya sendiri. Wewenang yang dimiliki desa untuk mengatur dan mengurus urusan pemerintahannya sendiri biasa disebut otonomi desa. Tujuan penelitian pada artikel ini bertujuan untuk menganalisis pengelolaan dan pertanggungjawaban anggaran pendapatan dan belanja desa di desa pengabuan kecamatan abab kabupaten penukal abab lematang ilir. Metode analisis yang digunakan oleh penulis dalam melakukan penelitian ini adalah dengan menggunakan deskriptif kualitatif. Hasil penelitian yang telah diuraikan penulis, maka dapat ditarik kesimpulan bahwa dalam Pengelolaan dan Pertanggungjawaban APBDes di Desa Pengabuan belum sepenuhnya dapat dikatakan baik terutama, pada asas transparansi. Terlihat dari kurangnya pemaparan kepada masyarakat perihal kegiatan apa saja yang dijalankan, dan pemaparan tentang kegiatan apa yang telah terlaksana dan belum terlaksana.``````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````

This study aims to determine the payroll and wage accounting system that is applied to increase the effectiveness of internal control at PT. Tri Marbako. The research method used is qualitative descriptive method. The data of this research are primary data and secondary data. Data collection techniques used are interviews, documentation and observation. The data analysis technique used is by comparing the payroll and wage accounting systems at PT. Tri Marbako with Mulyadi's theory of payroll and wage accounting systems and conducted a comparative analysis of payroll and wage accounting systems at PT. Tri Marbako. The results showed that the application of the payroll and wage accounting system at PT. Tri Marbako in improving the effectiveness of internal control is not appropriate. This is indicated by the disclosure of duties in the timekeeping function as well as making a list of salaries and wages, as well as incomplete accounting records used