This study aims to examine the effect of good corporate governance mechanisms (consisting of institutional ownership and managerial ownership) and investment opportunity set (IOS) on earnings quality. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was obtained using a purposive random sampling method. Data analysis uses multiple linear regression. The results showed that the mechanism of good corporate governance did not affect earnings quality, and investment opportunity set (IOS) affected earnings quality. KEYWORDS: Good Corporate Governance, Investment Opportunity Set and Earnings Quality

The purpose of this study is to analyze how much influence the board of commissioners, audit committee, institutional ownership, company size and leverage on tax avoidance on food and beverage sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are tax avoidance as the dependent variable while the size of the board of commissioners, audit committee, institutional ownership, firm size and leverage as independent variables. The sample of this study consisted of 15 food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) and submitted financial statements consistently in the period 2012-2015. The data used in this study is secondary data and the selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of commissioners, audit committee, institutional ownership, company size and leverage on tax avoidance. KEYWORDS: Good Corporate Governance, Company Size, Leverage, Tax Avoidance.

Sukamulya Hamlet, Anggadita Village is one of the hamlets located in Klari District, Karawang Regency, West Java. Anggadita Village is located in a densely industrial and residential area so it is very arid. The density of settlements around the village of Anggadita Karawang and the lack of land that can be used to plant crops is a problem of the lack of interest of residents to plant. Hydroponic cultivation is a solution to the problem of limited land for the residents of Anggadita Village, Karawang. By providing training to residents it is hoped that residents around the village of Anggadita Karawang can continue to increase their hydroponic plant production so that the production of their hydroponic plants can be increased and can be consumed by themselves so that household expenses can be saved. The method used is training in how to plant and care for plants by applying fertilizers so that the yield of hydroponic plants is increasing. The training was carried out by practicing how to plant hydroponics, followed by visits to the homes of residents to evaluate the growth of the plants.

The rise of organic food production lately encourages consumers to be aware of the safety and health of the products they consume. Organic agricultural products are vegetables and fruit produced from agriculture that are environmentally friendly, more natural and sustainable so that they are in great demand so that the price of these vegetable soars. These organic vegetable and fruit products are easily damaged by environmental factors and the nature of the product. The choice of packaging will determine how safe the product is and how the packaging can attract the attention of consumers. The most commonly used packaging for agricultural products such as organic vegetables and fruit is made of plastic. Currently, plastic is the largest contributor to waste that pollutes the environment. The use of environmentally friendly materials as a substitute for plastic packaging is very potential because generally these environmentally friendly materials are used as packaging for food products but have not been used for agricultural products, such as organic vegetables and fruits. Leaves and bamboo can also be used for packaging vegetable and fruit products. The use of leaves for packaging vegetable and fruit products can maintain the color, freshness, aroma and texture of vegetables and fruit.