Investors decide to invest in a company to get a profit in the form of dividends or capital gains. The company must consider the dividend policy that will be made because the decision on dividend distribution will be taken into consideration by investors before making an investment. This study aims to obtain empirical evidence regarding the effect of liquidity and institutional ownership on dividend policy. This research was conducted at a listed manufacturing company in 2014-2017. The method of determining the sample used is using purposive sampling. The data analysis technique used is multiple linear regression. Based on the results of the study, liquidity proxied by the current ratio has a positive and significant effect on dividend policy. Liquidity proxied by cash ratio has a negative and not significant effect on dividend policy. Institutional ownership has a positive and significant effect on dividend policy. Keywords: liquidity, institutional ownership, dividend policy.

The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions. Keywords: Good corporate governance, company size, earnings management.

Meningkatnya jumlah penderita diabetes melitus (DM)  yang ditandai dengan peningkatan kadar glukosa darah, dapat disebabkan oleh banyak faktor, seperti;  faktor keturunan/genetik, obesitas, perubahan gaya hidup, pola makan yang salah dan obat-obatan. Kadar glukosa darah pada penderita DM dapat disebabkan karena proses menua, kehamilan, perokok, stres dan  kurangnya aktivitas fisik Latihan otot merupakan latihan fisik bertujuan meningkatkan dan mempertahankan kesegaran tubuh yang dilaksanakan sesuai prinsip F.I.D.J (Frekuensi, Intensitas, Durasi, dan Jenis)  Penelitian ini  dilakukan di Puskesmas II Denpasar Barat bertujuan untuk mengetahui pengaruh latihan otot terhadap kadar glukosa darah pada pasien diabetes mellitus. Desain penelitian ini adalah pre-eksperimental dengan rancangan one group pretest posttest design. Sampel sebanyak 44 orang yang menderita diabetes mellitus. Intervensi diberikan latihan otot 4 kali dalam seminggu dengan durasi 40 menit.  Kadar glukosa darah pada subyek penelitian diabetes mellitus sesudah diberikan latihan otot sebagian mengalami penurunan kadar glukosa darah yaitu sebanyak 42 orang (95,5%) memiliki kadar glukosa darah hipoglikemi (110-144mg/dL), dan sebanyak 2 orang memiliki kadar glukosa darah normal (145-179mg/dL).Hasil penelitian menunjukkan bahwa ada pengaruh latihan otot terhadap kadar glukosa darah pada pasien diabetes mellitus di Puskesmas II Denpasar Barat (ρ=0,003) dengan rata-rata kadar glukosa darah sebelum intervensi yaitu 128,75 mg/dl dan setelah intervensi yaitu 114,48 mg/dl. Hasil penelitian ini dapat digunakan untuk mengembangkan promosi kesehatan tentang manfaat latihan otot sebagai salah satu pencegahan terhadap terjadinya komplikasi DM.Kata kunci: latihan otot; kadar glukosa darah; diabetes melitus MUSCLE EXERCISE EFFECTS ON BLOOD GLUCOSE LEVELS INDIABETES MELLITUS PATIENTSABSTRACT The increasing number of people with diabetes mellitus which is characterized by increased blood glucose levels, can be caused by many factors, such as; heredity, obesity, lifestyle changes, wrong diet and drugs. Blood glucose levels in people with diabetes can be caused by the aging process, pregnancy, smoking, stress and lack of physical activity Muscle training is a physical exercise aimed at improving and maintaining body freshness which is carried out according to the principles of Frequency, Intensity, Duration, and Type (F.I.D.J). The research was conducted at Public health center to determine the effect of muscle training on blood glucose levels in diabetes mellitus patients. The research design was pre-experimental with one group pretest posttest design. A sample of 44 people who suffer from diabetes mellitus. The intervention was given muscle training 4 times a week with a duration of 40 minutes.   Blood glucose levels in diabetes mellitus research subjects after being given muscle training partially decreased blood glucose levels, as many as 42 people (95.5%) had hypoglycemic blood glucose levels (110-144mg/dL), and 2 people had normal blood glucose levels. (145-179mg/dL). The results showed that there was an effect of muscle training on blood glucose levels in diabetes mellitus patients at West Denpasar Health Center II (ρ = 0.003) with an average blood glucose level before the intervention that was 128.75 mg / dl and after the intervention was 114.48 mg. / dl. The results of this study can be used to develop health promotion about the benefits of muscle training as a prevention against complications of DM. Keywords: muscle training; blood glucose levels; diabetes mellitus

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time, whenever necessary. Such information can be generated by computer-based information systems. Information is useful data that is processed in order to become a guide for making the right decisions. One of the tools of information presentation is accounting. Accounting information system is very useful to achieve efficiency and effectiveness in determining decisions The use of computer-based accounting information system is very important applied in the BPR to produce information in the form of relevant financial statements, accurate and timely. This study aims to prove empirically that education and training to moderate the influence of information technology and the ability of users on the performance of accounting information systems. The number of samples taken as many as 48 respondents who are employees who work using computerized SIA based on the technique of non-probability sampling, namely by saturated sampling method. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, information technology and user ability have positive and significant influence on SIA performance, education and training can moderate the influence of information technology on SIA performance, but education and training are not able to moderate the influence of user ability on SIA performance in BPR Klungkung District

Made Mertha 2 Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia ABSTRAKKebijakan dividen perusahaaan menentukan besarnya dividen yang dibagikan kepada pemegang saham. Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh profitabilitas pada kebijakan dividen dengan investment opportunity set sebagai variabel pemediasi. Penelitian ini dilakukan pada perusahaan yang tergolong indeks LQ45 di BEI. Metode penentuan sampel yang digunakan adalah purposive sampling sehingga diperoleh 87 pengamatan. Teknik analisis data yang digunakan yaitu analisis jalur. Berdasarkan hasil penelitian, diketahui bahwa profitabilitas berpengaruh positif pada investment opportunity set. Profitabilitas berpengaruh positif pada kebijakan dividen. Investment opportunity set berpengaruh negatif pada kebijakan dividen. Investment opportunity set mampu memediasi pengaruh profitabilitas pada kebijakan dividen. E-JA e-Jurnal Akuntansi ABSTRACTThe company dividend policy determines the amount of dividends distributed to shareholders. This study aims to obtain evidence of profitability in dividend policy with investment opportunities determined as mediating variables. This research was conducted at companies belonging to the LQ45 index on the IDX. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive effect on investment opportunity set. Profitability has a positive effect on dividend policy. Investment opportunity set has a negative effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.