This study aims to analyze the effect of capital adequacy ratio (CAR), operating cost of operating income (BOPO) on profitability and examine the role of non performing financing (NPF) in influencing the relationship between CAR and BOPO on profitability of sharia bank in Indonesia. The data used in this study is a panel data that consisting of 10 sharia banks for the period 2010-2018 with 99 observations. The method of analysis data is multiple regression analysis with random effect model. The results of this study in model one show that BOPO has negative and significantly affects profitability, meanwhile CAR has positive but insignificant effect, while and NPF has negative effect on profitability but insignificant in model two. Furthermore, when NPF interected with CAR shows interesting results, in which CAR has negative and significant effect on profitability, while BOPO is still consistent with negative and significant effect on profitability. This suggests that the NPF moderates the influence of CAR and BOPO on profitability. This implies that increase NPF would decrease the effect of CAR on profitability and the effect of BOPO on profitability would be strangted of syaria bank in Indonesia. Keywords: Capital adequacy ratio; BOPO; non performing financing, profitability

This study examines the influence of government pricing policies in determining the selling price of fresh fruit bunches (FFB) on the income of oil palm farmers. The research was conducted on oil palm smallholders in East Aceh who were determined based on convenience sampling. There are 100 oil palm smallholder respondents appointed to represent all oil palm smallholders in East Aceh. Data was collected using a questionnaire by taking samples of oil palm farmers in 10 districts in East Aceh. The question items are formed based on the indicators of each variable. This study was tested using multiple linear regression. The results of the study prove that the price policy issued by the government in determining cooking oil has a negative effect on the income of oil palm farmers. Palm oil farmers hope that the government's role will be more equitable in formulating price policies, so that prices tend to be stable and based on developments in world CPO prices. At present the role of the government tends to be perceived by farmers as none exist, the purchase price of FFB is mostly determined by the PKS factories in accordance with the wishes of large capital owners. There needs to be strong sanctions given to palm oil mill owners (PKS) when they tend to prioritize processing their own plantation products during large harvests compared to buying produce from community-owned oil palm planters. The results of this study provide theoretical implications about the importance of the government's role in increasing the income of oil palm farmers. Palm oil farmers need to always be accompanied by the government with regulations that not only benefit farmers but can also increase the economic growth of a region in the long term.

This research analyzes the effect of institutional ownership, managerial ownership, board of directors, and board of commissioners on the accounting performance of timely and untimely companies in submitting financial statements. This research also analyzes different effects of institutional ownership, managerial ownership, board of directors, and board of commissioners on accounting performance between timely and untimely companies in submitting financial statements in Indonesia during 2016-2020. This research uses panel data collected with documentation techniques and used multiple linear regression panel data. The samples used are 71 companies divided into two sample groups, namely 40 timely companies submitting financial statements and the rest 31 untimely companies submitting financial statements. The results indicates that institutional ownership positively and significantly influences the accounting performance of timely and untimely companies in submitting financial statements. Managerial ownership, board of directors, and board of commissioners has no significant positive effect on the accounting performance of timely and untimely companies in submitting financial statements. Furthermore, this research does not find different effects of institutional ownership, managerial ownership, board of directors, and board of commissioners on the accounting performance of timely and untimely companies submitting financial statements.

This research examined the influence of farmer groups, the role of cooperatives, and derivative products on the income of farmers of palm oil in East Aceh Regency. There were 100 oil palm smallholders appointed to represent all oil palm smallholders in East Aceh Regency using convenience sampling. The data were collected using questionnaires distributed by research assistants. The question items were based on the indicators of each variable and analyzed using multiple linear regression. The results indicated that farmer groups significantly and positively affected the income of farmers. The role of cooperatives and derivative products had no significant effect on the income of farmers. The results provide theoretical implications about the substantial roles of farmer groups formed based on adjacent plots of land in increasing the income of oil palm farmers. Oil palm smallholders need to build local community cohesion, values, and principles of togetherness among farmer members, between cooperatives and cooperative members to realize higher welfare for oil palm smallholders.

The purpose of this study is to examine the determinants of investment efficiency with focuses on corporate governance, ownership structure, audit committee and free cash flow as the main factor. The 17 firms of Agriculture sector were selected as the sample from 2007 to 2019, hence this study have an unbalance panel data with total of 178 observations. The listed firm of Agriculture sector still slightly compared to others sectors in Indonesia Stock Exchange. Panel fixed effect model estimation was employed to test the relationship and hypotheses developed. The results show that board size has positive and significant effect on investment efficiency and contrary result to board of commissioners, it has negative insignificant. This indicates that large board size lead to increase the investment decision at optimal level. Moreover, the Audit committee and institutional ownership seem to have negative effect and significantly on investment efficiency. This means that when firms increase the number of audit committee and also the portion of share is owned by institution would lead to decrease investment efficiency. However, free cash flow have positive and significantly affect investment efficiency. This finding supports the expected hypothesis, which is increase the FCF lead to increase the investment efficiency and in this case, the managers act to maximize the firm value.