This study aims to determine the mediating effect of financial performance on the effect of intellectual capital on firm value. This research was conducted at companies incorporated in LQ-45 listed on the Indonesian stock exchange. The sample of this research is the financial statements of companies incorporated in LQ-45 in the 2014-2019 period that publish financial statements continuously. Analysis of the data in this study using SEM-PLs using WarpPLs 6.0 software. The results of this study indicate that VACA, VAHU and STVA have a positive effect on firm value. In addition, this study also found that of the three intellectual capital proxies, only VACA and STVA had a positive effect on financial performance, while VAHU did not support the research hypothesis because it had a negative effect on financial performance. Further findings show that financial performance mediates the effect of VACA and STVA on firm value.

This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.

This research was conducted to answer investors' doubts in investing their capital in the stock market, the large number of stock sectors offered in the stock market made investors have to analyze properly before deciding which sector of the stock promises the greatest profit and has the best growth. In this study the author tries to compare between the stock returns of the banking and financial sector in Indonesia securities. And the results of the research can be concluded that the stock returns of banking companies are based on capital gains higher than mining companies.

This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.

Kegiatan pengabdian pada masyarakat ini dilakukan untuk meningkatkan perbaikan taraf hidup dan kesejahteraan jangka panjang bagi pengelola UMKM yang ada di desa Jatisari Kecamatan Senori Kabupaten Tuban. Kegiatan ini akan dilaksanakan secara luring dengan tetap menerapkan protokol kesehatan dengan ketat. Kegiatan ini akan diikuti oleh wali murid PAUD Bina Bangsa Desa jatisari Kecamatan Senori yang memiliki UMKM. Permaslahan utama para pengelola UMKM adalah minimnya pengetahuan tentang cara penentuan harga pokok produksi dari produk mereka. Pada dasarnya penentuan harga pokok produksi itu adalah salah satu hal yang penting bagi para pelaku usaha, jika mereka tidak memahami dan mengetahui cara menghitung yang benar maka usahanya tidak dapat berkembang dengan pesat. Berdasarkan hal di atas, maka kami berinisiatif untuk melakukan pelatihan penentuan harga pokok produksi untuk mencapai break efent point (bep) optimal, dengan harapan dapat membantu para pelaku usaha agar dapat meningkatkan usahanya. Kemudian untuk melihat perubahan pola laporan keuangan ukm maka setelah selesai pelaksanaan intervensi sosialisasi pengabdian masyarakat, langkah akhir adalah melakukan evaluasi. Evaluasi dirancang dengan membandingkan kondisi pengetahuan dan kesadaran awal sebelum intervensi sosialisasi dengan peningkatan pengetahuan dan kesadaran setelah pelaksanaan intervensi. Pemotretan pengetahuan dan kesadaran perangkat dan guru tentang laporan keuangan lembaga pendidikan, dengan menggunakan kuesioner individu yang berupa pre test dan post test.