Tourism business actors have an important role to achieve the goals of the business being establish, without sufficient knowledge will reduce the desired achievement. The result of interviews conducted by the team on tourism businesses, they feel that they cannot continue their business because there is lack of awareness from tourism business actors to work together to promote their place of business. The problem found there were several problem which is lack of promotion, not work together and marketing system that effect the target. The target market has not been properly recorded , no attraction to bring guests to Modoinding, another problem is luck of funding support from banks and community business credit providers in Modoinding, The method used action research. The solution are the Modoinding Tourism community management has been formed , and worked to promoted and targeting visitors with integrated marketing system through regular events and promotion of Modoinding tourism one stop through a website, and other solution to support funds from BNI KUR system according to brochure. Conclusion: given education to tourism business actors, to have knowledge of promoting and managing finances for the businesses.

Education is a process to improve, to educate people's skills, attitudes, and behavior; and to govern a person or group in an effort to educate human life through teaching, training and guidance activities. Based on the situation in Ende district, there are social problems, one of which is the number of children dropping out of school due to several factors, such as the family condition. Through the Community Program , the community in Ende Orphanage was invited and involved in improving children's education. Based on the results, the community service found the children of the Naungan Kasih Orphanage participated in activities and gained knowledge based on the activities that had been carried out. The activity is how to increase knowledge with tutoring, such as waste classification and processing, clean and healthy lifestyle, character building, and education about the slogans and symbols of the Republic of Indonesia

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan pertambangan. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to equity ratio (DER). Sampel dalam penelitian ini berjumlah 10 sampel yang diperoleh dari 49 perusahaan pertambangan selama 5 tahun dengan menggunakan metode purposive sampling. Jumlah data observasi sebanyak 50 data. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS untuk mengolah data. Data penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019. Hasil penelitian menunjukkan bahwa likuiditas tidak memiliki pengaruh terhadap kebijakan hutang dan pertumbuhan penjualan memiliki pengaruh terhadap kebijakan hutang.

The purpose of the research was to investigate the mediated effect of governance on audit culture, internal control and audit quality in in selected Indonesia Ministries and Agencies for the yar 2019 and found a new model.   The research was conducted in a quantitative approarch. This study investigated the condition of audit quality in Indonesia, particularly: audit reliability, accuracy, professional ethics awareness, competence, value of recommendation among 422 full-time employees in the Ministries and agencies. Questionnaires were used to gather information. SPSS 23 was used to analyze the data for descriptive, correlational, and predictive purposes, as well as to establish the effect of the respondents' profile. Structural Equation Model for mediation was also utilized.  The result indicated that audit culture and internal control have a positive relation to audit quality.  Furthermore, the finding showed that the respondent’s sex and educational attainment were not significantly different as regards to the perceptions of the respondent’s about audit quality.  As a result of this current study, a new model emerged which indicates that governance partially mediated internal control and audit quality.  Further, the result also showed that audit culture has a direct effect on audit quality.

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Leverage dan LDR terhadap Profitabilitas perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Data yang digunakan merupakan data sekunder dan menggunakan metode yang bersifat kuantitatif dengan analisis regresi data panel dengan bantuan Eviews 9 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain. dengan jumlah populasi yaitu 46 perusahaan. Berdasarkan kriteria pengambilan sampel dan perusahaan yang memiliki data outlier maka tersisa 13 perusahaan dikali empat (4) tahun periode penelitian yang menjadi sampel pada penelitian ini, yaitu 52 data pengamatan. Regresi linear berganda data panel merupakan teknik analsisi data dalam penelitian ini, dengan model pendekatan yang terpilih yaitu FEM. Hasil penelitian secara parsial menyimpulkan Leverage tidak memiliki pengaruh terhadap Profitabilitas. Sedangkan LDR tidak memiliki pengaruh terhadap Profitabilitas dan secara simultan Leverage & LDR memiliki pengaruh terhadap Profitabilitas.