Abstract:This study aims to examine the value relevance of accounting information and corporate social responsibility (CSR) for measuring the firm value of companies in Indonesia and Singapore. This study used secondary data in the form of financial statements, annual reports, CSR/ sustainability reports, as well as the company's stock price data. 34 companies were taken as a sample in this study during period 2013-2015. The results show that earnings information was relevant for measuring firm value, both in Indonesia and Singapore. The book value of equity and operating cash flow information was considered relevant in Singapore companies, but in Indonesia, this information was not considered relevant for measuring firm value. CSR information was considered irrelevant in both countries.Keywords: value relevance, earnings, book value of equity, operating cash flow, CSR.Research on the value relevance of accounting information has been widely conducted, but there is no study that compares value relevance of accounting information in Indonesia to other countries. This study was conducted with the aim to analyze value relevance of accounting information in a number of companies in Indonesia and compare with value relevance of accounting information in a number of companies other countries. In addition, this study also examined value relevance of corporate social 9 responsibility information, given that CSR issues are being noticed currently.The relevant information allows investors to measure firm value well so that investors can make informed decisions rationally. Value relevance approach has a view that investors want to make their own predictions about the future return on security; investors collect and process all information to achieve this goal (Scott, 2015: 154). Generally, in decision making, the information first seen by most investors as a consideration is earnings information, since earnings information has the ability to evaluate past events, present events, and predict future events, and to assert expectations that have been created before.In line with changes in economic conditions, there is an issue that value relevance of earnings information is decreasing. Many studies have found that value relevance of earnings information de-JAM 16, 1

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Internship becomes a way to grow human resource capabilities in terms of competencies on knowledge or practical and soft skills. Higher education institutions like universities as the organizers of an internship program certainly have some roles to produce capable, intelligent and professional workforce. Therefore, it is undeniable that a good internship program in university is an important stage in the development of quality human resources. Our research aims to uncover the description of the system of organizing internships at university level, in order to obtain a comprehensive picture of the program's objectives in preparation for students to enter the workforce life. In this research, we also specifically portrayed the management of internships at the best ex-LPTK (Lembaga Pendidikan Tenaga Kependidikan) universities in Indonesia, as the institutions whose mission is to produce graduates as teaching staff/academics along with practitioners. We use mixed-method to earn our data from lecturers, superintendents and staffs of internship programs as well as the students at ex-LPTK universities. Overall, the internship programs at these universities have been managed with the orientation on the interests of students, have adopted the use of technology, and are evaluated routinely based on feedback from internal and external parties of the university. The lack of internship and the organization of the mentoring system conducted by the lecturers become the major deficiencies in organizing internships at the universities. These can be used as a basis to put on efforts to improve the internship system at the university level, especially in Indonesia.

Abstrak  Kegiatan yang dilakukan Kelompok PKK Desa Sutojayan sebagian besar telah diarahkan kepada aktivitas yang produktif dan bernilai jual, seperti pembuatan kerajinan tas dari tali kur, membuat bros, dan berbagai jenis keripik. Beberapa produk tersebut mampu dihasilkan oleh kelompok PKK dalam kurun waktu tertentu. Berdasarkan analisis situasi, dibutuhkan cara atau strategi khusus dalam melakukan pemasaran produk-produk tersebut, karena selama ini pemasaran masih dilakukan dalam lingkup lokal atau hanya sebatas dari mulut ke mulut. Kegiatan ini bertujuan untuk menambah pengetahuan terkait strategi pemasaran produk kepada kelompok PKK melalui pelatihan digital marketing. Metode pelaksanaan kegiatan ini yakni pelatihan secara langsung sekaligus praktik pada aplikasi online yang digunakan, yakni facebook dan instagram. Hasil dari kegiatannya ini adalah anggota kelompok PKK dapat membuat akun online yang khusus untuk memasarkan produk-produk yang dihasilkan melalui akun facebook dan instagram. Melalui strategi digital marketing, beberapa produk yang dihasilkan oleh Kelompok PKK Desa Sutojayan dapat dikenal secara meluas sehingga mampu mengangkat nama Desa Sutojayan.   Keywords: Digital Marketing, local product, marketing training Abstract Most of the activities undertaken by the PKK group in Sutojayan Village have been directed to productive and valuable selling activities, such as making handicraft bags made from rope ties, making brooches, and various types of chips. Some of these products were able to be produced by the PKK group within a certain period. Based on the situation analysis, special methods or strategies are needed in marketing these products, because so far marketing has only been carried out in the local scope or only limited to word of mouth. This activity aims to increase knowledge related to product marketing strategies to PKK group through digital marketing training. The method used in the implementation of activities is direct training as well as practice in the online application used, namely Facebook and Instagram. As a result of this activity, PKK group members can create an online account specifically for marketing products produced through Facebook and Instagram accounts. Through digital marketing strategies, some of the products produced by the PKK group can be widely recognized so that they can raise the name of the Sutojayan Village.  Keywords : Digital Marketing, produk lokal, pelatihan pemasaran

ABSTRACT This research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indonesian stock exchange from 2015 to 2018. This research finds that disclosure of business risk management as a sign that management has managed the company with the good attitude increases along with increased corporate governance activities. Leverage and company size also affect company policies regarding the disclosure of corporate business risks. Overall, the results of this study are consistent with the assumption that corporate governance affects company policies regarding business risk disclosure. However, in contrast to the initial hypothesis, the composition of the board commissioners reduces the risk management disclosure activity in the company. This is because the board of commissioners considers that business risk disclosure can increase costs and reduce its competitive advantage so that investors will respond negatively. Apart from these variables, this study contributes to agency theory, where the findings of this study indicate the confirmation of the application of theory in the context of this study. ABSTRAK Penelitian ini menyelidiki peran tata kelola perusahaan terhadap pengungkapan manajemen risiko bisnis perusahaan dengan leverage dan size perusahaan sebagai variable control. Data penelitian meliputi perusahaan yang tergolong LQ 45 di bursa efek Indonesia dari tahun 2015 hingga 2018. Penelitian ini menemukan bahwa pengungkapan manajemen risiko bisnis sebagai tanda bahwa manajemen telah berperilaku baik dalam mengelola perusahaan meningkat seiring dengan peningkatan aktivitas tata Kelola perusahaan. Leverage dan ukuran perusahaan juga mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis perusahaan. Secara keseluruhan, hasil penelitian ini konsisten dengan dugaan bahwa tata kelola perusahaan mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis. Namun, berbeda dengan hipotesis awal komposisi dewan komisaris menurunkan aktivitas pengungkapan manajemen risiko diperusahaan. Hal ini dikarenakan dewan komisaris menimbang bahwa pengungkapan risiko bisnis dapat meningkatkan biaya serta menurunkan keunggulan kompetitif perusahaan sehingga akan direspon negatif oleh investor. Selain variabel tersebut, penelitian ini berkontribusi pada teori agensi dimana temuan yang ada menunjukkan konfirmasi dari penerapan teori di dalam konteks penelitian.