The main issues of researches about earnings management have been conducted extensively. Nowadays, the scope of research on earning management is extended to business fields based on Islamic finance. So this research objective is to determine the influence of value added, leverage and size on Shariah banking financial performance through earning management. Discretionary Accrual in Modified Jones Model is used in this research to measure earning management. Then, indicator Return On Asset is used in measuring shariah banking financial performance. Based on data of 12 shariah banking in Indonesia for the period 2012 to 2017, the study conduct path analysis model with Smart-PLS. After conducted the analysis test, this study provide the evidence that value added, leverage and size have no significant effect on Return On Asset. For earning management, both leverage and size have significant effect on earning management otherwise value added has no significant effect on earning management. Finally, earning management significantly act as intervening variable between leverage, size to return on asset but have insignificant result in the relationship between value added and return on asset.

Every company needs an understanding of organizational design to achieve a sustainable competitive advantage. Thus, researching organizational architecture, burnout, and efficiency is important to increase organizational performance, design organizational structures, and maintain a low level of burnout. The findings indicated that respondents had a mostly favorable opinion of organizational architecture, while nurses registered low levels of burnout and high levels of efficiency social assistance questionnaire. and a documentation analysis was used to gather evidence. Study of paths using the Partial Least Squares algorithm The smart PLS method was used to analyze the data in this thesis. (PLS). The findings indicated that respondents had a mostly favorable opinion of organizational architecture, while nurses registered low levels of burnout and high levels of efficiency. In this analysis, the organizational architecture of health care organizations is mechanistic. This is described as a high level of formalization and centralization, and a lack of planning or work experience, among other characteristics. The results showed that organizational design affected burnout. Organizational design affects performance. Organizational design and burnout affect performance.

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Investment is very important to be done in order to obtain benefits in the future. Housewives also need to make this investment. This service aims to provide investment strategies and open householder insights to be able to choose the right type of investment and assist her husband in deciding to invest or support investments made by her husband. Lectures and assistance were given to 25 housewives in STM Sambu Baru, Medan Barat District. After reading the profiles of these mothers it is recommended that the right investment is pure gold. The result is that mothers who have not had investment become interested in investing in gold. Previously they did arisan money, now they change their arisan, i.e. the arisan money is bought pure gold and will be given to the arisan draw. They also agreed to invite their husbands to invest in land and thought to have land investment in their own name.

The enormous challenges faced by companies today are various problems and technological advances. One of the problems is pandemic-19. During this pandemic, companies across multiple business fields were affected. Even the Covid-19 pandemic resulted in a very significant decrease in the turnover of small and medium-sized businesses. Likewise, startup companies face several possible risks to their liquidity. The study's goal was to investigate whether there were significant differences in the liquidity of startup companies before and after the Covid-19 pandemic. The parameters used to assess and compare the company's liquidity are by analyzing financial statements using the Current Ratio. Data are processed with the Paired Sample t-tests and Wilcoxon Signed Ranks Test, using SPSS/Predictive Analysis. The results showed that the liquidity of startup companies was different between before and after the Covid-19 Pandemic. In real terms, Pandemic Covid-19 can reduce startup companies' liquidity.