To be able to manage and manage company assets efficient, then management requires the function or role of checking diamonds or more known as internal audit. In addition, to get company property / wealth from cheating. Fraud is something that must be prevented by the company so that it does not happen, for that role is needed internal audit in saving company assets from fraud. This research tries to Knowing the implementation of internal audits, overcoming fraud (fraud), and the role of the audit internal fraud preven/tion efforts (Fraud) at PT Pos Indonesia (Persero) Office Center of Bandung. The method used in this research is survey method. Analysis Descriptive data of research results using continuum analysis. Data analysis using contrary to Product Moment. Hypothesis testing using t test. Based on test results Obtained from the conclusion that the implementation of internal audit is good, and the conclusion cheating (fraud) is good. The results of the audit assessment coefficient values when internal with variables overcoming fraud (fraud) of 0.583, included in the category of "moderate" (0.4 - 0.599). T test results indicate that tcount> t table (4,054> 2,037) or hypothesis is accepted. With thus it can be concluded that "Internal Audit has a significant role Fraud prevention efforts (fraud) at PT Pos Indonesia (Persero) Bandung.

Companies have the main objective, namely to seek profit, but many factors influence the company to generate profits. The purpose of this study was to determine the factors that affect basic earning power. The research method in research is quantitative research, where the data used are secondary data. The population used in this research is in the form of the sub-Property and Real Estate manufacturing industries that have been listed on the IDX for the 2017-2019 period with a population of 74 companies. In the population, the method of illustration taking is the Non-Probability Sampling method. The results of this study indicate that the Working Capital Turnover, Long Term Debt to Equity Ratio, and Good corporate governance (GCG) have no effect on Basic Earning Power in the property and real estate sub-sector industries listed on the Indonesian stock exchange, so that economic growth cannot moderate financial ratios. Keywords: Financial Ratios; Good Corporate Governance; Basic Earning Power; Economic Growth.

This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri which will oversee one company, namely Perum PNRI. In media holding, the holding company is Perum LKBN Antara which will oversee two companies, namely PT Balai Pustaka Persero and PFN Public Corporation. The third option is the printing and media holding company with Perum LKBN Antara as a holding company that will oversee three companies, namely Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. At the same time, Perum Peruri will stand alone. The analysis indicates that the second option is the most appropriate in terms of logical roadmap and holding characteristics since printing (security printing) and media (distribution news) business are two distinct types of businesses.

The profit growth of manufacturing companies in the food and beverage sector is expected to experience obstacles. This could be due to the decline in the Islamic capital market. while the performance of management will be reflected in the profits to be generated by the company. There are several obstacles faced by the company in the process of generating maximum profit, such as intense competition between sectors, decreasing people's purchasing power. The purpose of this study was to determine the effect of financial ratios on profit growth moderated by economic growth. The research method used in this study is a quantitative method with a descriptive statistical approach. The population used in this study are food and beverage manufacturing companies listed on the stock exchange with a total of 45 companies, while the sample is 11 companies. The data analysis used in this research is panel data regression analysis using classical assumption test, hypothesis testing, and moderated regression analysis. The result of the research is that the financial ratios proxied by NPM, CR and TATO have an effect on changes in profits, either simultaneously or partially. This means, an increase or decrease in the value of NPM, CR and TATO will have an impact on the increase or decrease in the value of changes in profit, and economic growth has a direct effect on changes in profits.

This research aims to analyze the factors that affect the timeliness of financial reports submitted to Indonesia Stock Exchange-listed manufacturing companies in the various industrial sectors. Profitability, liquidity, and firm size are the independent variable in this research, whereas the timeliness of financial report submission is the dependent variable. The population in this research were various industrial sector manufacturing companies listed on the IDX from 2012 to 2016. Sampling was carried out using the purposive sampling method to obtain 14 sample companies. The type of data used is secondary data obtained from the IDX website. The analytical method used is logistic regression analysis. Based on the results of logistic regression analysis with a significance level of 5%, the results of this research suggest that profitability (ROI) has no significant effect on the timeliness of financial report submission, while liquidity (CR), and company size (TA) have a significant effect on the timeliness of financial report submission.