Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies. Keywords: 1. Asset Growth 2. Liquidity 3. Profitability and Debt Policy

Basically education is considered as an important tool to build the intelligence and personality of the Indonesian nation. The purpose of this study was to determine the effect of the simulation method and the demonstration method on student learning outcomes at STKIP PGRI Sukabumi. This type of research is associative research with a quantitative approach. The population in this study were all STKIP PGRI Sukabumi students. The sample technique used in this research is random sampling technique. With a sample of 100 students. The results of the study showed that there was a positive and significant influence between the variables of the simulation method and the demonstration method on student learning outcomes with a value of (25.267) > (3.09). While the sig column. shows a probability value of 0.000 < 0.005. The magnitude of the contribution of the effect of the simulation method and the demonstration method on learning outcomes is 34.3% and the remaining 65.7% is influenced by other factors.