Penelitian ini bertujuan untuk mengetahui pengaruh Perencanaan Pajak dan Kecakapan Manajerial terhadap praktek Manajemen Laba. Penelitian ini menggunakan purposive sampling sehingga diperoleh sampel 10 perusahaan manufaktur sub sektor pertambangan yang memenuhi kriteria selama tahun 2011-2015 yang terdaftar BEI. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dan diolah menggunakan program SPSS 20. Hasil dari penelitian ini menemukan bahwa variabel Perencanaan Pajak memiliki pengaruh signifikan terhadap Manajemen Laba, hal ini menunjukkan semakin tinggi perencanaan pajak maka semakin besar peluang perusahaan melalukan manajemen laba. Dan variabel Kecakapan Manajerial tidak memiliki pengaruh yang signifikan terhadap Manajemen Laba laba hal ini dikarenakan manajer yang cakap tidak akan melakukan manajemen laba untuk memperbagus laba. Manajer yang cakap mampu mengambil keputusan-keputusan ekonomi yang tepat dan mampu mencapai tingkat efisiensi yang tinggi dalam mengelola sumber daya perusahaan sehingga memperoleh laba yang maksimal sesuai tujuan yang diharapkan oleh pemilik modal.

Purpose: The service team aims to provides alternative solutions to overcome waste management problems, namely by providing assistance to residents through outreach activities and education to residents about waste management that is considered useless to have economic value, formation of waste bank agents, registration assistance to weighing assistance. Methodology: The implementation of this community service starts from analyzing the problem, then conducting education and socialization as well as providing assistance in the formation of a Waste Bank. Results: The result of this service activity are the formation of the Bank Sampah Hijau Bina Mandiri and its management, and the registration of the Bank Sampah to Main office Bank Sampah Digital a total of 52 members with selected types of saving being money savings, basic necessities saving, sacrificial saving, umroh saving. Weighing of waste is carried out in the second month of this activity with a total of 208 kilograms of waste according to is type with a total income of IDR 384.900. this amount is certainly an additional income for residents from waste management Conclusion: This activity has a positive impact, namely residents have awareness, knowledge and understanding of the impacts arising from improper waste management, and encourage active participation of residents to protect the environment by converting waste that is considered useless into having economic value so that there is an increase in residents' income. Keywords: 1. Accompaniment 2. Waste Management 3. Waste Bank

Tujuan dari penelitian ini adalah untuk menganalisis perbedaan perlakuan akuntansi aset biologis berdasarkan PSAK 16 dan IAS 41. Metode yang digunakan adalah pendekatan kualitatif. Populasi penelitian ini yaitu 16 perusahaan agrikultur dan mengambil 16 sampel perusahaan agrikultur yang terdaftar di BEI untuk tahun buku 2013-2017. Hasil penelitian menunjukan bahwa perlakuan akuntansi dalam hal pengakuan tidak berbeda, namun berbeda dalam hal pengukuran dan pengungkapan. Berdasarkan pengukurannya PSAK 16 mengakui aset dengan menggunakan biaya perolehan sedangkan IAS 41 menggunakan nilai wajar. PSAK 16 menyajikan dan mengungkapkan aset biologis dari pembibitan hingga pengolahan produk agrikultur pada titik panen menjadi produk jadi berikut penyusunannya, sedangkan IAS 41 hanya mengatur dan mengungkapkan aset biologis sampai pada titik panen saja dan tidak mengungkapkan penyusutan.

This study has the objective to test the factors that can have an impact on the increase or decrease in the value of the company. Company Subsector Coal Mining which are listed in Indonesia stock Exchange as the population in this study with the research period for 4 years i.e. from the year 2016 up to 2019. Based on the criteria that have been set obtained a sample of 10 companies with a total data of as many as 40. Multiple Regression analysis into the data analysis technique used in this study and data were processed using the SPSS Statistic 20. The results of the study showed that dividend policy does not affect the increase or decrease in the value of the company, Corporate Social Responsibility can affect the value of the company is positive and significant, capital Structure has no influence on the increase or decrease in the value of the company while profitability may affect the value of the company in a positive and significant. With the results of this study hopefully can contribute to the investors to take the right investment decisions based on the assessment of investors to the value of the company.

The purpose of this study was to examine the effect of intellectual capital and good corporate governance on company performance. The population in this study were companies listed in the Jakarta Islamic Index during the 2016 – 2019 period. The sampling technique in this study used a purposive sampling technique. This causality research method was analyzed using multiple regression. The data collection method used is the secondary data documentation method, and tested using Partial Least Square (PLS-SEM). The result of this research is that there is an influence between Intellectual Capital on financial performance. The results of corporate governance proxied by the Board of Directors have a significant effect, but the Board of Commissioners and the Audit Committee have no effect on the Company's Financial Performance.