This study examines the effect of debt policy, good corporate governance, and cash holding on firm value. This study employs a quantitative method using secondary data in financial information on companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2015 to 2018. Data were obtained from www.idx.co.id, www.finance.yahoo.com, and the companies official website. Based on purposive sampling, the total sample used in this study amounted to 128 observations. Data testing was performed by multiple linear analysis with panel data. This study concludes that debt policy and good corporate governance do not affect firm value, while cash holding has a negative effect on firm value. This study indicates that the financial services authorities, as capital market supervisors, need to monitor the implementation of good corporate governance as a form of investor protection in Indonesia.

This research was conducted to obtain the results of the development of Learning to Determine Qibla Direction with Computational Thinking Adaptation using Mobile-Based Applications. The researcher used mixed methods with a sequential exploratory research design that takes two stages (qualitative-quantitative). The R & D stage used 5 (five) steps of the ADDIE method, namely Analysis, Design, Development, Implementation and Evaluation. This research was conducted at the office of the Ministry of Religion of the Thousand Islands Regency, with the result that the learning innovations carried out were appropriate and met expectations. The learning process for training participants and in practice its application was easier and more affordable. The Qibla direction training used in this mobile-based application was applied with a learning pattern that adapts computational thinking skills, which were arranged in four phases, namely: Elaboration, Determination, Calculation, and Evaluation. This learning innovation shows that it can improve participants' understanding of the concept of calculating Qibla Direction which was applied integratively between religion, science and technology as a coherent knowledge. Keywords: Mobile-Based App, Learning Innovation, Adapting  Computational Thinking

This study aims to produce software in the Qibla Direction Determination that is created using a web-based application and can be accessed optimally via an android based-cellular phone. This research uses the Research and Development method by adapting the ADDIE development model which consists of five (5) stages, namely Analysis, Design, Development, Implementation, and Evaluation. This Research was conducted on technical staff at the office in the Ministry of Religion of Kepulauan Seribu Region. The result of this research trial found that the media that had been developed were suitable for use and made the training process and also its applications easier and more affordable. The results of this study indicate that the use of mobile applications in the Qibla Direction Guide Service Training that is applied with the blended learning model can improve participants' understanding of the concept of calculation Qibla Direction Determination that can be applied interactively, collaboratively and also integratively between science and technology.