The aim of the research is to find empirical evidence of the impact of political ties on the management of actual earnings in the Indonesian financial industry. Earnings management in this study is measured by real earnings management, namely abnormal CFO and abnormal discretionary expense, as well as the value of Allowance for Impairment Losses (CKPN). The research sample is 98 companies that are members of the financial industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 294 observations. This research used the panel data regression analysis technique. The results showed that the politically connected board of commissioners had a positive effect on earnings management as measured by abnormal CFO and CKPN, but had no effect on earnings management as measured by abnormal discretionary expense. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either as measured by abnormal CFO, abnormal discretionary expense, or CKPN. This research provides additional empirical evidence that is advantagoues for several parties such as companies, investors and regulators regarding the consideration of political connected council that have a negative effect on earnings management. The results of this study support the agency theory that political connections increase agency problems through earnings management practices.

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.

kosong

Many factors destroy peat ecosystems, including land fires. The cause of the fire was motivated by economic aspects, namely land clearing for agricultural, plantation, and residential activities. Desa Peduli Gambut Program has main activities: strengthening local knowledge and village community preparedness in dealing with peat fire disasters and non-burning land management. The process requires the participation of farmers as an essential determining factor to ensure the success and sustainability of a program. This study analyzes farmer participation in the DPG program in Teluk Pekedai District. The descriptive quantitative method is supported by qualitative data using Sherry Arnstein's (1969) participation level analysis. The analysis results show that farmer participation in the DPG program in Teluk Pekedai District is at the therapy level. The low level of community participation in a program occurs because the level of government domination in deciding program plans is the cause of problems in program implementation. Farmer participation can increase by the role of the DPG chairperson, the role of the village facilitator, the village government and local government, and all elements of the community (community leaders).

Keutuhan keluarga yang ideal membuat keutuhan keluarga yang ada dalam kehidupan keluarga baik anak-anak akan merasa nyaman, kerasan di rumah dan jika ada masalah di lingkungan sekolah, teman sebaya anak dan memiliki prestasi yang bagus. Penelitian  ini bertujuan untuk mengetahui “hubungan keutuhan keluarga, penyesuaian diri terhadap prestasi belajar siswa kelas XI SMK Muhammadiyah 3 Yogyakarta Tahun Ajaran 2014/2015”. Penelitian ini merupakan penelitian korelasi . Subyek poulasi adalah semua siswa kelas XI jurusan Teknik Komputer dan Jaringan SMK Muhammadiyah 3 Yogyakarta yang berjumlah 82 siswa. Variabel dalam penelitian ini ada 3 yaitu (X1) keutuhan keluarga, (X2) penyesuaian diri, dan (Y) prestasi belajar. Teknik pengumpulan data dengan menggunakan angket dan dokumen hasil belajar. Analisis validasi menggunakan rumus rumus product moment, analisis uji normalitas menggunakan rumus alpha cronbach. Sedangkan analisis data menggunakan rumus uji F dan uji t. Hasil analisis penelitian ini menunjukkan nilai analisis koefisien korelasi (r) sebesar 0,605 dengan peluang kesalahan sebesar 0,000 (p <0,005), dengan demikian hipotesis yang diajukan dalam penelitian ini diterima dan teruji kebenarannya. Nilai determinan (r2) sebesar  0,365 hal ini menunjukkan variabel keutuhan keluarga, penyesuaian diri terhadap prestasi belajar 36,57% sisanya dipengaruhi faktor lain selain keutuhan keluarga dan penyesuaian diri seperti jasmani, psikologis, kelelahan. Dengan demikian dapat disimpulkan bahwa: ada hubungan positif antara keutuhan keluarga, penyesuaian diri terhadap prestasi belajar siswa kelas XI SMK Muhammadiyah 3 Yogyakarta Tahun ajaran 2014/2015.