<p><strong><em>The Influence of Business Ethics Education to Ethical Perception of Accounting Students</em></strong><em></em></p><p><em>The main focus of this study is to understand the effect of business ethic course to student’s ethical perception.</em><em> This study used survey method in gathering the data, which used students from Politeknik Negeri Malang as the participants. Ethical perception was assessed by giving scenarios abaout unethical accountants, and students were asked to respond to questions about the scenarios. </em><em>The analysis data method used independent sample t-test.</em><em> </em><em>The result of this study indicates that there were no significant difference between student’s perceptions </em><em>who have accomplished business ethics course and who have not accomplished the course yet.</em><em></em></p><p><em>Keywords: Ethics Education, Ethical Perception.</em></p>

The purpose of this research is to analyze the influence of firm size, leverage, profitability, and price earnings ratio on firm value. The sample consisted of 11 manufacturing companies sector consumer's goods industry listed in Indonesian Stock Exchange in 2013-2017. The sampling method in this research was purposive sampling. This is a quantitative research with descriptive approach. The analysis technique that used was multiple linear regression. The results of the statistical analysis show that partially variables of profitability and price earnings ratio have significant influence on firm value. Meanwhile, firm size and leverage do not have significant influence on firm value. Simultaneously all of independent variables have a significant influence on firm value. The result of this research are expected to be one of a consideration for investors in making investment decision. In addition, it is also expected that financial performance can increase company firm value.

This study aims to analyze the influence of managerial ownership, institutional ownership and audit committee on the disclosure of Corporate Social Responsibility. The population in this study is consumer goods industry company registered in the Indonesian Stock Exchange period 2014 to 2018. The research sample was selected using purposive sampling method with a total of 16 companies and a period of 4 years. The research uses quantitative methods with multiple linear regression methods. The results showed that managerial ownership had no significant effect on CSR disclosure, institutional ownership had a significant positive effect on CSR disclosure and audit committees had a significant positive effect on CSR disclosure.

Teaching ethics to accounting students is a challenge for lecturers. Lack of knowledge on how to teach ethics and limited references to ethics teaching materials are examples of obstacles to teaching ethics. The film has been an exciting learning resource in accounting courses, which is a fun way to learn and full of value. This study is a preexperimental study to determine the effectiveness of using film media to convey ethical material to students majoring in Accounting, Politeknik Negeri Malang. The method used in this study is descriptive qualitative. Based on the results of this experiment, 32 students stated that there were moral values that were learned from watching films. In contrast, 17 people indicated that they had learned other things such as cases of economic crisis and the application of the material in class to real life. Based on these results, films could be used as an alternative to teaching ethics to accounting students. This study offered a reference for accounting lecturers the ways to use film in accounting classes and samples of discussion and assignments in using film as a teaching resource. The result of this study could be a reference in renewing the curriculum to insert film as a learning resource, also to consider other learning resources.

Pondok pesantren memiliki potensi besar untuk menggerakkan roda perekonomian dengan menghasilkan calon wirausahawan dari ribuan santri yang dimiliki. Pengetahuan dan keterampilan wirausaha santri pondok pesantren perlu terus diasah agar menghasilkan calon wirausahawan yang sukses. Oleh karena itu kegiatan pengabdian masyarakat ini memberikan kontribusi pada pengasahan keterampilan wirausaha santri melalui pelatihan wirausaha pembuatan produk kuliner “ricebowl” di pondok pesantren Asy-Syadzili Kabupaten Malang. Pelatihan diberikan dengan memberikan video edukasi serta alat dan bahan kepada pondok pesantren. Video edukasi disusun oleh dosen dan mahasiswa dari Politeknik Negeri Malang. Hasil dari kegiatan pengabdian masyarakat ini adalah memberikan bekal wawasan dalam berwirausaha kepada santri, memacu timbulnya ide bisnis serta melatih keterampilan menciptakan produk kuliner.