This study aims to test and analyze empirically the influence of company size, profitability, leverage, outside ownership, and systematic risk on internet financial reporting, an empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. In companies, the development of information technology, especially the internet very much used to facilitate various processes and activities of the company. The rapid use of the internet in the business world requires companies to use the internet for several company activities such as transactions, searching, or sharing information in hard-to-reach areas. This study uses a quantitative approach with the research population, namely companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017, and 2018. Data on financial reports and annual financial reports can be obtained through access to www.IDX.co.id. The population in this study were 123 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 29 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, company size has no significant effect on internet financial reporting with a significant value of 0.550, profitability has a significant effect on internet financial reporting with a significant value of 0.000, leverage has a significant effect on internet financial reporting with a significant value of 0.001, outside ownership has a significant effect on internet financial reporting. internet financial reporting with a significant value of 0.034 and systematic risk has no significant effect on internet financial reporting with a significant value of 0.862. Keywords: Size firm; Profitability; Leverage; Outside ownership; Systematic risk; Internet financial reporting Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secar empiris adanya pengaruh ukuran perusahaan, profitabilitas, laverage, outside ownership dan resiko sistematik terhadap internet financial reporting studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Pada perusahaan, perkembangan teknologi informasi khususnya internet sangat dimanfaatkan untuk mempermudah berbagai proses kegiatan dan aktivitas perusahaan. Pesatnya penggunaan internet dalam dunia bisnis menuntut perusahaan untuk menggunakan internet pada beberapa aktivitas perusahaan seperti transaksi, mencari atau berbagi informasi pada wilayah yang sulit dijangkau. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dan laporan keuangan tahunan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 29 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini ukuran perusahaan tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,550, profitabilitas berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,000, laverage berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,001, outside ownership berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,034 dan resiko sistematik tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,862. Kata Kunci : Ukuran perusahaan, Profitabilitas, Laverage, Outside ownership, Resiko sistematik, Internet financial reporting.

Based on direct observation of the micro and small scale business actors, they have not been fullyused internet as a promotion or sales tool. Whereas throughout accessing various social media isan opportunity to support increasing business sales because the product is more recognized by thepublic, so that it can increase the likelihood of transactions taking place.Recently, small business actor who is still doing conventional marketplace and have not usedinformation technology such as the internet is a florist, Lestari Cycloop. Lestari Cycloop businessgroup is a group of ornamental plants and cut flowers domiciled around the Cycloop Area. On thatbasis, this dedication is carried out to help the business group of Lestari Cycloop in conductingonline sales/promotion (e-commerce).During the mentoring process partners who are assisted feel very helped by this devotional activity.In addition to facilitating the creation of digital media that if it helps the promotion of products, thiscommunity service activity can increase sales profit after being marketed through the empowermentof social media such as FB, IG, and WAG.

Based on direct observation of the micro and small scale business actors, they have not been fully used internet as a promotion or sales tool. Whereas throughout accessing various social media is an opportunity to support increasing business sales because the product is more recognized by the public, so that it can increase the likelihood of transactions taking place. Recently, small business actor who is still doing conventional marketplace and have not used information technology such as the internet is a florist, Lestari Cycloop. Lestari Cycloop business group is a group of ornamental plants and cut flowers domiciled around the Cycloop Area. On that basis, this dedication is carried out to help the business group of Lestari Cycloop in conducting online sales/promotion (e-commerce). During the mentoring process partners who are assisted feel very helped by this devotional activity. In addition to facilitating the creation of digital media that if it helps the promotion of products, this community service activity can increase sales profit after being marketed through the empowerment of social media such as FB, IG, and WAG.

Good financial management is still considered as something that is not important because there is no awareness from micro and small businesses. Therefore, the idea arises that financial and digital literacy should be life skills that must be provided to micro and small businesses in Jayapura. Financial literacy education in micro and small business is a concept about the introduction of financial management wisely in order to be able to manage finance well, control financial expenditures by distinguishing which ones are needs and which are just wishes. Financial literacy and digital literacy mentoring activities have been carried out by getting excellent attention from participants by requesting the same activities can be done as follow up. Also, it has delivered several discussions about daily and monthly cash books as well as simple Financial Statement at the end of the year for dormitories.

Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also secondary data in the form of unit price standards. Proposed budgets that do not comply with the ASB will be analyzed or revised according to the established standards. The draft APBD is prepared based on the results of an assessment of the proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of Spending Standards is expected to hold effective and efficient budget management and accountability of local governments that will later materialize good governance. Based on the explanation above, it appears that the existence of a standard analysis of shopping is a must. Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to comply with the budget standards. As a result, the preparation of performance-based budgets that are expected to be able to improve the performance, efficiency, effectiveness, and accountability of local governments.