The purpose of this study is to analyze the effect of stock split on stock price, abnormal return and systematic risk of stock, The sample in this study as many as 82 companies  are doing stock splits in the period 2016-2018 with the requirement that no other corporate actions such as mergers and acquisitions or reverse stock splits. The result indicated there are differences in stock prices and abnormal return before and after the stock split event, and the systematic risk no difference after and before the stock split event. This condition because of the strong internal factors of the company, this is indicated by no effect of systematic risk (beta) on stocks due to unstable market because investors buy stocks in the short term so they are not affected by systematic risk. Penelitian bertujuan untuk melakukan analisis pengaruh stock split terhadap harga saham, abnormal return dan risiko sistematik saham, sampel penelitian terdiri dari  82 perusahaan yang melakukan stock split dalam rentang waktu 2016-2018 dengan persyaratan tidak ada corporate action yang lain seperti merger dan akuisisi ataupun reverse stock split. Hasil penelitian menunjukkan terdapat perbedaan harga saham sebelum dan sesudah peristiwa stock split, adanya perbedaan abnormal return sebelum dan sesudah stock split dan  yang terakhir risiko sistematik menghasilkan tidak adanya perbedaan setelah dan sebelum adanya peristiwa stock split, kondisi ini karena kuatnya factor internal perusahaan, hal ini ditunjukkan dengan tidak adanya pengaruh risiko sistematik (beta) terhadap saham yang disebabkan kondisi pasar yang tidak stabil menyebabkan investor membeli saham dengan tujuan jangka pendek sehingga tidak terpengaruh dengan risiko sistematik.

The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.

This study aims to identify the factors that influence the digital literacy competence of students in the era of the industrial revolution 4.0. This research was conducted at the Faculty of Economics, Kadiri University the sampling technique used was purposive sampling, with one hundred students as respondents. The analysis used Confirmatory Factor Analysis, the results of the study show that there are three factors that affect the level of digital literacy competence of students, including: 1) environmental support factors consisting of campus environment and family roles, 2) socio-economic conditions which include individual financial conditions critical of the media, and 3) the intensity of media use which consists of the use of digital media in daily activities and work on academic assignments.

Penelitian ini bertujuan untuk mengetahui struktur modal yang optimal pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel dalam penelitian ini adalah semua perusahaan rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Metode analisis data dilakukan dengan cara menghitung rasio keuangan perusahaan yang terdiri dari total debt to total assets ratio, total debt to equity ratio dan long term debt to equity ratio, menghitung komposisi struktur modal tiap tahun perusahaan, menghitung biaya modal perusahaan dan menganalisis optimalisasi struktur modal dengan cara membandingkan struktur modal perusahaan dengan biaya modal (WACC). Hasil penelitian menunjukkan bahwa struktur modal yang optimal pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia tperiode 2016-2018 terjadi pada tahun 2018, yaitu pada saat biaya modal rata-rata tertimbang perusahaan minimum dengan proporsi DAR sebesar 30,6%, DER sebesar 46,9% dan LDER sebesar 6,7%.

This study aims to identify the factors that influence digital literacy competence in students in the era of industrial revolution 4.0. This research found that at the Faculty of Economics, the University of Kadiri, the sampling technique used was purposive sampling, and the number of respondents was one hundred students. The analysis used Confirmatory Factor Analysis,  the results of the study show that three factors that influence the level of digital literacy competence of students, including 1) Environmental support factors consisting of the campus environment and family roles, 2) Socio-economic conditions factors which include individual financial conditions and criticality of the media, and 3) The intensity factor of media use which includes the use of digital media in daily activities and completion of academic tasks