Firm performance includes the activities produced by company management and high firm performance can be said to allow them to plan their work according to their own goals and take risks with full responsibility. This study was conducted to determine the effect of earnings management, the size of the board of directors, and ownership structure (blockholders ownership, institutional ownership, family ownership, and managerial ownership) on the firm's performance. By using sample data listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Because there are several previous studies that produce different values ?? on firm performance. Therefore, it is necessary to re-examine this. In this study using the firm's performance with Tobin's Q model to determine the value of asset management generated by the company. The data used is panel data with secondary data collection techniques to test outliers by SPSS software version 25, then test descriptive statistics, multicollinearity, heteroscedasticity, R Square, F test, and also t-test using Eviews software version 10. The results of this study conclude that both accrual-based and real earnings management have a significant positive effect on firm performance, while the size of the board of directors has a significant negative effect on performance. The ownership structure has no significant effect on the firm's performance. The result of insignificant results could be caused by not supporting the agency theory perspective, as well as the lack of company control.

Product quality is an important part that must be considered in the sales process. Product quality is also an advantage of a product in meeting customer needs and desires. While the purchase decision is the attitude of consumers in determining one of several alternative choices. Quality products will greatly affect consumer purchasing decisions. Pt. Bumi Alam Lestari has 300 active customers. The formulation of the problem in this study, "Does product quality affect purchasing decisions at PT. Sustainable Natural Earth?”. The goal to be achieved in this study is to determine whether there is an effect of product quality on purchasing decisions at PT. Sustainable Natural Earth. The research method used is quantitative associative. The number of respondents / samples of 60 customers from a population of 300 customers with the sampling technique is incidental sampling. The large influence of product quality on purchasing decisions can be seen in the determination test, the percentage is 45.20% with the results of this coefficient of determination, it can be concluded that the purchasing decision of PT. Bumi Alam Lestari 45.20% is influenced by product quality, while the remaining 54.80% is contributed by other factors that can be explained by other variables outside the model.

<p style="text-align: justify;">Currently, many brands and types of skin whitening cosmetics can be found on the market. Not all products are safe for consumers. Illegal or non-licensed cosmetics from BPOM are suspect because unlisted cosmetics tend to contain harmful chemicals such as mercury (Hg). Mercury (Hg) was including harmful heavy metals. The use of mercury has been banned since 1998 through PERMENKES RI No. 445 of 1998, where mercury in small concentrations can be toxic. Negative effects of mercury such as allergies, skin irritation and permanent damage to the nervous system, kidney, brain and disrupt the development of the fetus, especially when used in high doses. The aim of this study was to know whether there is mercury content on bleach mask that sold in Martapura market in March 2017. This study used a descriptive method and the sample was taken by purposive sampling technique. There were 10 samples of face bleach mask that cost around Rp5.000,00 - Rp20.000,00. Based on the results of 10 samples taken at Martapura market, 3 samples contained mercury of face bleach mask. The conclusion of this study is that mercury still used as bleach on the facial in the Martapura market. Therefore, BPOM needs more supervision and intensive counseling about the risk of bleaching cosmetics containing mercury, so the consumer can be careful in choosing cosmetics.

UMKM (Usaha Mikro, Kecil, dan Menengah) adalah salah satu penopang perekonomian Indonesia. UMKM dinyatakan lebih fleksibel dalam menyesuaikan dengan perubahan pasar. Hal itu membuat penulis penasaran akan kelayakan usaha pada sebuah UMKM. Dalam melakukan analasis kelayakan usaha maka penulis mengambil sample pada usaha bakso pak  ji yang ber alamat di jl anggrek 2 no 32 wedoro waru sidoarjo dengan menggunakan metode penelitian kualitatif meliputi dengan melakukan  pengumpulan data yang akan di gunakan penulis sebagai perhitungan harga pokok sehingga dapat di jadikan sebagai alasan obyektif. Perhitungan laba bakso dengan Menggunakan harga pokok penjualan – harga pokok produksi.

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