The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisisen Value Determination (Kd) of 71.3% means that the role of the internal control system of credit to non-performing loans amount to 71.3%, while the remaining amount 28.7% is explained or influenced by other factors that not examined such as external factors, customer internal factors, and factors of business failure.Keywords: Internal Control Systems of Credit and Non Performing Loan.

The current study aims to explore the effect of ecological innovations, energy efficiency and management accounting systems in influencing firms' environmental performance of Indonesian manufacturing companies. The study further analyzed the relationship of ecological innovation, energy efficiency, and management accounting system with an organization's economic performance. The present study is therefore novel in addressing the vital connection of technology with organizations' performance in ecologically driven settings. The total valid sample for the present study is 310. The results of PLS-SEM confirm that all selected variables have a positive and significant impact on economic performance and environmental performance in the manufacturing sector in Indonesia. Moreover, the outcomes of the PLS-SEM confirm that economic and environmental performances have positively and expressively impacted by management accounting system, energy efficiency, and ecological innovations. The outcomes of partial least square structural equation modeling also indicate that efficient and better utilization of energy and management accounting system provide an improve economic and environmental condition for the Indonesian manufacturing sector. The study further recommended that the government needs to regulate some policy in which adoption of the management accounting system for all small, medium and large firms are compulsory in order to get sustainable development and environment.

The purpose of this study was to elucidate whether there is a role in influencing patterns of distribution of dividend stock prices. Data processing methods used were descriptive and comparative analysis. The results of this study indicate that not all issuers listed on the Stock Exchange dividends and the distribution of the dividend were varied. Of the 285 listed companies there are 13 issuers that pay dividends above Rp500 per share and most large issuers that pay dividends (MLBI). Issuers who regularly distribute dividends from 2011-2014 as many as 122 listed companies, with issuers who have an average dividend yield and the standard deviation is SQBB largest and the smallest is the SMMA. Of the 122 listed companies that distribute dividends on a regular basis, issuers that have a relative risk (covariance) is lowest that ASDM. After compared with stock prices, issuers that have a positive correlation between the distribution of dividends and stock prices is larger, ie 75.41%. From this study we can conclude that the theory says that the dividend distribution will affect the stock price can not be generalized. The dividend distribution does not necessarily affect the movement of the stock price still due to the dividend distribution of listed companies is negatively correlated with stock prices. In investing stock investors need not sticking to the distribution of dividends, since not all issuers that pay dividends positively correlated to the stock price.Keywords: dividend, stock price, listed on the Stock Exchange

Focusing on the current environmental era, the present study aims to evaluate the role of accounting and environment in driving the firm's performance. Therefore, the study is motivated to evaluate the specific relationship of energy efficiency, accounting information system efficiency and environmental uncertainty with business performance. The current study measures the empirical impact of the performance drivers on two vital domains of a firm's performance. The results of partial least square structural equational modelling confirm that energy efficiency and accounting information system efficiency have a positive and significant impact on operational and environmental performance. Moreover, the results further suggested that environmental uncertainty have a negative and significant impact on operational and environmental performance in multinational firms of Indonesia.

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.