Accounting Information System (AIS) is very important for Small and Medium Enterprises (SMEs) because it can provide information for the owner in decision making. In line with the result of previous study, which find that AIS alignment is needed because it will affect company performance. This study aims to test the direct relationship and mediating relationship among three contingency variables of AIS alignment on non-financial performance. This study employs questionnaire with 87 SMEs owner in Yogyakarta region as samples. The results show that AIS sophisticated, owner commitment affect non-financial performance, either directly or mediated by AIS alignment. This study implies that AIS is very essential for SMEs to survive in a very competitive environme.Non-financial performance 1 Refers to previous study that found that accounting information system has the same terminology with Management Accounting System (MAS) Management Information System (MIS), accounting information system which is the part of information technology [15,16]. implementation [6]. Second, company needs a large sum of money to make a design, test, and implement IT Lim et al. [7], while the limitation in budget is the main problem faced by SMEs [8]. Third, even though SMEs owner realize that performance measurement is an important activity, however they may not use it properly [9]. The contingency perspective explains that organizational performance is affected by internal factors [10]. In line with the argument, Hussin et al. [11]; Ismail and King [12] explain that SMEs performance is affected by alignment between capacity and IT requirement. Furthermore, Ismail and King [13]; Al-Eqab and Ismail [14] prove that IT alignment is affected by organizational factors such as AIS sophisticated and owner commitment, and situational factor that is external IT expertise [11]. The SMEs need AIS sophisticated to face market competition [3], to facilitate the realization of objectives [17], provide flexibility in developing strategy, especially in facing consumers' demand [18]. Besides that, SMEs also need owner's commitment in implementing the IT; the more committed the owner, the implementation of technology will be easier [19]. The SMEs owner who have commitment will realize that IT is very important for SMEs to survive [20]. In addition to AIS sophisticated and owner commitment, external IT expertise becomes another important factor for SMEs in IT implementation [11]. Human resources limitedness makes external IT expertise is needed for SMEs because assistance from the experts in IT may decrease risk and facilitate and fasten IT implementation in SMEs [20,21].This study aims to test direct relationship between AIS sophisticated, owner commitment, external IT expertise, and non-financial performance, as well as the indirect relationship among the variables mediated by AIS alignment. This study results are important for SMEs owner so that they can plan and select the IT that meet their capacity and requirement. This study employs non-financial perform...

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The purpose of this research is to analyze the influence of firm size, leverage, profitability, and price earnings ratio on firm value. The sample consisted of 11 manufacturing companies sector consumer's goods industry listed in Indonesian Stock Exchange in 2013-2017. The sampling method in this research was purposive sampling. This is a quantitative research with descriptive approach. The analysis technique that used was multiple linear regression. The results of the statistical analysis show that partially variables of profitability and price earnings ratio have significant influence on firm value. Meanwhile, firm size and leverage do not have significant influence on firm value. Simultaneously all of independent variables have a significant influence on firm value. The result of this research are expected to be one of a consideration for investors in making investment decision. In addition, it is also expected that financial performance can increase company firm value.

The purpose of this study was to determine the results of forecasting the production of fish sold at TPI in 2018-2020. This is expected to help the government in the formulation of plans and strategies related to the production of marine fish to increase the GRDP of fisheries in Java (regional level) and fisheries GDP in Indonesia (national level) and to contribute in the field of information and macroeconomics. This research used descriptive quantitative research and used data obtained through the official website of the Central Statistics Agency. This study used the Single Exponential Smoothing method. The results of this study have shown that the areas with the lowest sea fish production are in the DI Yogyakarta area, so the government must devise a strategy to maximize fish production in order to increase the PRDB contribution in Yogyakarta.