This study aimed to examine the existence of female directors and their impact on the company's financial performance of Mining sector companies listed on Indonesian Stock Exchange which had information about Female Directors, ROA and control variables such as size, leverage and age during 2017-2019. The type of data from this research was secondary data. Data source for women directors was obtained from idx.co.id and data on ROA, size, leverage and age was obtained from Thomson & Reuters. The data analysis technique in this study used path analysis with SPSS. The results showed that the presence of female directors had no effect on the performance of the mining sector financial companies listed on the IDX as well as the control variables except size.

Manipulation of accounting (earnings management) that occurs causes the collapse of the giant corporations of the world in the early 2000s and has hurt the company's stakeholders. Manipulation of accounting also occurs in companies listed on the Jakarta Stock Exchange. The occurrence of accounting manipulation makes accounting experts to focus on internal control problems because of internal control is an important issue that affects earnings management through a substance that can be provided by an internal control. Based on such consideration, the researcher is interested in doing research that aims to determine the correlation of internal control on earnings management. Research done by the manufacturing survey at 48 listed companies in Jakarta Stock Exchange drawn at random in a population of 150 firms. The data used in this study is the primary data for the internal control variable and secondary data for earnings management variable. Data were analyzed using Product Moment. The results showed that the internal control was significantly negatively related to earnings management.Keywords: Internal control, Earnings management

In the digital era, the right strategy is needed to improve teacher competence. Teacher competencies include personal, social, pedagogical and professional competencies. The goal of this research is to describe how the headmaster of SMA Negeri 2 OKU's strategies for increasing teachers' professional competence. This is a descriptive qualitative study. Data collection methods include observation, interviews, and documentation. The data analysis process was divided into three stages: data reduction, presentation, and conclusion. According to the findings of the study, the principal's strategy for improving the professional competence of teachers at SMA Negeri 2 OKU is twofold. There are two types of strategies: formal and informal. The formal strategy is carried out directly by the principal, while the informal strategy is based on teacher awareness and is supported by the principal. The formal strategy is in the form of direct coaching by the principal, sending teachers to take part in self-development activities, providing support facilities for increasing teacher professional competence, providing continuing teacher education qualifications. The informal strategy is to increase discipline and motivate teachers. This strategy was successful in SMA Negeri 2 OKU in increasing the professional competence of teachers. So far, professional teachers are identical with educational qualifications, but this can be overcome by self-development. The principal's self-development strategy entails assigning teachers to participate in various trainings and workshops.