The  purposes of the study was to determine the effect of capital structure , firm size, profitability and dividen policy on the company value. This serearch was in automotive companies listed on the indonesia stock exchange in 2012-2016. The data used secondary data with annual financial statement. Quantitative and qualitative data analysis methods used SPSS as measuring tool. Data analysis techniques used simultaneous tests and partial tests on the annual financial statements of  automotive companies  listed on the Indonesia stock exchange. The result of the study partially addressed the capital structure variables and firm size had a significant positive effect on the value of the company and profitability variables and dividend policy did not effect the value of the company while simultaneous testing of capital structure variable ,firm size , profitability and dividend policy had a significant effect on company value.

This study aims to determine the effect of Regional Original Income, Capital Expenditures and More Budget Financing on the Performance of District / City Regional Governments in South Sumatra Province in 2012-2016 with a total sample of 75 samples. This type of research is associative research. The data used in this study are primary data and secondary data. Data collection methods used in this study use the documentation method. Data analysis in this study uses qualitative analysis. The results in this study can be concluded that the Regional Original Income does not affect the Performance of the District / City Regional Government of South Sumatra Province. Capital expenditure does not affect the performance of the Regency / City regional government of South Sumatra Province. More Budget Financing Remains negatively affect the performance of local governments. Simultaneously Regional Original Revenue, Capital Expenditures and More Budget Financing Remains simultaneously affect the Performance of Regency / City Regional Government of South Sumatra Province.This result shows that if there is an increase of the Budget Financing Remaining, the assessment of Local Government Performance has decreased and vice versa if there is a decrease in the Budget Financing Remaining then the performance of the Regency / City Regional Government of South Sumatra Province has increased.

IMPROVING THE PROFESSIONAL COMMITMENT OF SMP TEACHERS THROUGH STRENGTHENING SELF-EFFICATION AND ORGANIZATIONAL CULTUREThis study is intended to determine the efforts needed that can be implemented in order to improve the Professional Competence of Junior High School Teachers through a study of  relationship of Self-Efficacy and Organizational Culture in the Commissariat of Leuwiliang and Cibungbulang This research was conducted by using a  survey method of a correlational approach. The conclusions obtained were: 1). There was a significant positive relationship between self-efficacy and professional commitment where the correlation coefficient (ry1)was 0.853,  the regression equation Ŷ = 19.778 + 0.878X and coefficient of determination 0.783. 2). There was a significant positive relationship between organizational culture and professional commitment where the correlation coefficient (ry2) was 0.227 and a regression equation Ŷ = 119.436 + 0.266X2 and determination coefficient was 0.051. 3). There was a positive and significant relationship between self-efficacy and organizational culture and professional commitment where the correlation coefficient (ry12) was 0.853 and a regression equation Ŷ = 17.128 + 0.827x1 + 0.029x2. Determination coefficient was 0.728 4). There was a dominant relationship in self-efficacy (X1) of organizational culture (X2) on teacher professional commitment (Y),where the correlation coefficient of self-efficacy with professional commitment (ry1) was .0853. The correlation coefficient between organizational culture and professional commitment (ry2) was 0.227. 5). There were other factors that influencing or relating to increasing professional commitment, they were: a). transformational leadership, b). Organizational Citizenship Behavior (OCB), c). organizational climate, d). teacher motivation.self-efficacy; organizational culture; professional commitment

The formulation of the problem study was how the influence of Influence Service Quality Tax on Land and Building Tax Revenue in Rular and Urban Sector in the Gelumbang sub-district of Muara Enim. This study was aimed to find out the service quality tanx on land and building tax revenue in rural and urban sector in the Gelumbang sub-district of Muara Enim. This study was type associative research. The research sample in this study used 99 samples with a purposive sampling technique by slovin formula. The data used in this study was primary data taken by questionnaire. The techniques analysis used were regression linear simple and test the hypothesis. The results of the research found that the Service Quality Tax gave an influence on Land and Building Tax Revenue in Rural and Urban Sector in the Gelumbang sub-district of Muara Enim.

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