This research aims to determine the effect of profitability, company size, and leverage on income smoothing. This research used secondary data obtained from the Indonesia Stock Exchange in 2011 to 2015. Methods of data analysis using descriptive statistics, Classical Assumption Test, and Hypothesis Testing consists of Multiple Linear Regression method, F test, t test, and coefficient of determination. The results showed a significant relationship between profitability, company size, and leverage on income smoothing. This result proves that profitability, company size, and leverage able to give effect to the income smoothing. Income smoothing conducted to showed the stability of the company's profit in each period so that will increase the interest of investors to invest.Keywords: Income smoothing, profitability, size of company, Leverage

This research was conducted to see and assess the extent to wich employee performance can consistently maintain the quality of health centers that it provides. Moreover, it also aims to examine and analyze the effects of internal control, experience and individual rank factors on the employee performance using multiple regression analysis to test the hypothesis. This study uses simple random sampling method to obtain 37 respondents working at the Health Centers of Jember as the research samples. The data used are primary data obtained from the respondents directly through questioners. The results show that control activities and individual rank have significant effect on the employees performance, whereas control environment, risk assessment, information and communication, supervision, and experience do not significantly affect the employees performance at Health Centers of Jember. The implications of this research show that an increase in control activities and employees competence will improve the performance of the Health Center.

This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.

Aluminum alloy AA 7075 majorly consists of Zinc and Magnesium, and it has been known as an alloy with high strength and ability to be heat treated. In regard to that, AA 7075 alloy was investigated to determine its application in military vehicles that require high protection and great mobility capabilities. The addition of Al2O3 can be done to improve the mechanical properties of the material such as hardness and impact toughness that is related to the protective ability of the material. This research was conducted to determine the effect of adding nano Al2O3 and heat treatment on the ballistic resistance of composite plates. The composites were fabricated by the squeeze casting method followed by heat treatment of T6 at 470 °C for two hours, water quench, and artificial aging at 120 °C for one hour. The reinforcement of nano Al2O3 is added to the melted aluminum alloy when the fabrication process takes place as much as 0.1, 0.2, 0.3 wt%. Furthermore, the composite plate was tested by ballistic testing Type II and III according to NIJ standard. Other characterizations were also carried out on the samples such as microstructural observations and hardness testing. The results of the characterization have found that all samples have protective ability in Type II ballistic testing but do not have protective ability in Type III ballistic testing. The addition of reinforcing particles affects the value of the hardness of composite material. Heat treatment increases the hardness value, impacts toughness value, and penetration trace in ballistic testing which has a direct relationship to microstructural changes that occur during the heat treatment process.