There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for Investment Opportunity Set (IOS). The sample consisted of Indonesian manufacturing firms listed from 2013 to 2016. The researchers utilized Generalized Method of Moments (GMM) method and purposive sampling. The researchers find that accruals quality positively affects firm value. The results also suggestthat there are differences in accruals quality between highly leveraged and unleveraged firms. Furthermore, the results indicate that the more intensive the exploitation of accruals quality is, the greater the positive impact of such activity on firm value will be. Additionally, high-accrual leveraged firms borrow more debt than low-accrual unleveraged firms. Then, unleveraged firms have better accruals quality and cash flow, and highly leveraged firms have more significant accounts receivable and slightly better value of IOS. The findings suggest that managers of highly leveraged firms can use discretionary accruals to increase the value of IOS.

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This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data. The sample used in this study consisted of 116 manufacturing companies which are listed on Indonesian Stock Exchanges. Earnings management through real activities manipulation which is also called real earnings management is proxied with three patterns: cash flow from operation (CFO), production costs, and discretionary expenses. The result shows that information asymmetry has a positif and significant effect toward real earnings management in the pattern of cash flow from operation and production costs. Meanwhile, information asymmetry has no effect toward real earnings management in the pattern of discretionary expenses. This research also found that quality of internal audit has significant effect in mitigating the effect of information asymmetry toward real earnings management in the pattern of cash flow from operation and production costs. Internal audit quality does not play an important role in alleviating real earnings management in discretionary expenses pattern.

One of the chemical parameters in the requirements of clean water is water hardness. Hardness is a term used in water containing cations that cause hardness. Generally, hardness caused by the presence of metals or cations which have a valence of 2, such as Fe, Sr, Mn, Ca and Mg. The purpose of this research is to determine the effect of banana stem charcoal as an adsorbent in reducing water hardness. The process of charcoal banana stem adsorbent dried under the sun for one week, and in the oven at 110°C for 24 hours to reduce moisture and moisture content. Next, to remove volatile materials, the hydrolyzed sample was heated at 400°C to become charcoal with 30 minutes in the furnace after which it was sieved with 106 µm and 250 µm sieves and stored in a desiccator. From the results of the study, it found that the banana charcoal adsorption process can reduce the water hardness level to reach 43.56% for the contact time of about 240 minutes with the thickness of the charcoal used around 5 cm. Then from the t-test analysis showed a significant difference before and after using banana stem charcoal as an adsorbent medium. Banana stem charcoal can be an alternative to adsorbent media to reduce the level of water pollution in addition to other media that commonly used.

AbstrakKarakteristik guru yang memiliki kompetensi sosial adalah berkomunikasi secara santun dan bergaul secara efektif. Kompetensi sosial mengharuskan guru memiliki kemampuan komunikasi dengan siswa.Ditinjau dari jenis datanya pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Adapun jenis pendekatan penelitian ini adalah deskriptif. Penelitian deskriptif yaitu penelitian yang berusaha untuk menuturkan pemecahan masalah yang ada sekarang berdasarkan data-data.Adapun Manajemen Kepala Madrasah Dalam Meningkatkan Kompetensi Sosial Guru, yaitu dengan mendengarkan ide / saran dari para guru, Sosialisasi, mengemukakan keinginan dan menjelaskan keinginan, memberikan masukan dan berusaha memecahkan masalah guru, Membagi tugas secara bersama (tidak monopoli), memberikan teladan, bertindak sesuai dengan kemampuan guru, memberikan perhatian yang lebih terhadap yang rajin, dan Mengikuti pelatihan berkaitan dengan kompetensi sosial guru.Secara keseluruhan dan umum kinerja guru yang menjadi kendala adalah cara mengajar guru kurang disukai/bahkan tidak disukai, bimbingan dan penyuluhan dari guru kurang maksimal, penguasaan guru akan ilmu yang harus disampaikan kurang, cara penyampaian materi yang monoton dan kurang variatif, kurangnya pemahaman guru tentang psikologi anak, perhatian guru tentang latar belakang dan kebutuhan anak kurang, kurang adanya konsep perencanaan yang baik dalam penyusunan program-program untuk memajukan lembaga yang ditanganinya, kepribadian guru yang kurang matang, dan minimnya kreatifitas dan inovasi untuk mengatasi berbagai hambatan yang terjadi dalam lembaga.Kata kunci: Manajemen Kepala Madrasah; Kompetensi Sosial. PendahuluanManusia adalah makhluk sosial, yang tak dapat hidup sendiri tanpa melakukan interaksi dengan individu lainnya. Pada hakikatnya tiap individu tidak ada yang sempurna, masing-masing memiliki kekurangan dan kelebihan. Kekurangan tersebut akan terpenuhi manakala melakukan interaksi sosial.