This study aims to determine the effect of intellectual capital, profitability, and leverage on firm value that is moderated by audit opinions on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2014-2017. Exogenous variables in this study are intellectual capital, profitability and leverage. Endogenous variables in this study are company values, and moderation variables in this study are audit opinions. The data analysis technique used in this study is Partial Least Square (PLS). The results of this study indicate that intellectual capital, profitability and leverage have no effect on company value, and audit opinion has a significant effect on firm value, but audit opinion does not moderate the effect of intellectual capital, profitability and leverage on firm value

The prospect of the textile and garment sector in Indonesia is predicted to continue to decline since the last few years. The purpose of this study is to predict financial difficulties in textile and garment sector companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables used in this study are Current Ratio, Enterprise Risk Management, and Labor Costs. The Financial Distress model used in this study is the Altman Z score. This research data was obtained from the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 12 textile and garment sector companies with saturated sampling method. The analysis technique used in this research is panel data regression. The results showed that the Current Ratio had a positive and significant effect on predicting Financial Distress, the proportion of Enterprise Risk Management had no significant effect on predicting Financial Distress, and Labor Costs had a significant negative effect on predicting Financial Distress.

The profit growth of manufacturing companies in the food and beverage sector is expected to experience obstacles. This could be due to the decline in the Islamic capital market. while the performance of management will be reflected in the profits to be generated by the company. There are several obstacles faced by the company in the process of generating maximum profit, such as intense competition between sectors, decreasing people's purchasing power. The purpose of this study was to determine the effect of financial ratios on profit growth moderated by economic growth. The research method used in this study is a quantitative method with a descriptive statistical approach. The population used in this study are food and beverage manufacturing companies listed on the stock exchange with a total of 45 companies, while the sample is 11 companies. The data analysis used in this research is panel data regression analysis using classical assumption test, hypothesis testing, and moderated regression analysis. The result of the research is that the financial ratios proxied by NPM, CR and TATO have an effect on changes in profits, either simultaneously or partially. This means, an increase or decrease in the value of NPM, CR and TATO will have an impact on the increase or decrease in the value of changes in profit, and economic growth has a direct effect on changes in profits.

Dewasa ini, junk food sangat digemari dan mulai menjadi makanan pokok yang disukai oleh anak-anak. Oleh karenanya diperlukan penelitian dalam penciptaan media bantu dalam memberikan informasi dan penjelasan tentang pola makan yang seimbang untuk anak-anak, sehingga anak mengerti tentang makanan yang sehat dan yang tidak sehat bagi pertumbuhan dan tubuh mereka. Penelitian ini menggunakan metode observasi, wawancara, dan analisis deskriptif kualitatif. Penelitian dimulai dari analisa media pembelajaran yang baik, psikologi anak, bermain yang mencerdaskan, dan pentingnya gambar. Dari hasil analisa diperoleh strategi media pembelajaran yang sesuai bagi anak-anak. Dimana penyampaian pesan dilakukan dengan menggunakan permainan 3 dimensional yang berupa board games, dimana terdapat beberapa soal-soal didalam permainan ini yang bertujuan untuk mengingatkan dan memberikan penjelasan lebih lanjut pada anak-anak. Kata kunci: Media 3 dimensional, pola makan seimbang, permainan, dan anak-anak.