The purpose of this study is to explain the effect of Profitability, Capital Structure, and the application of Good Corporate Governance to Firm Value. The population of the study includes companies registered in the LQ-45 which are listed on the Indonesia Stock Exchange for the period 2015-2017. The technique of determining the sample used is purposive sampling. This study uses a multiple linear regression approach. Based on the results of testing, this study proves that profitability, capital structure, and the application of the GCG mechanism together affect firm value. This study also proves that partially profitability proxied by ROA and Managerial Ownership has a positive effect on Firm Value. The results showed that capital, which is proxied by DER and GCG, which is proxied by Institutional Ownership, does not have a positive effect on Corporate Value

<p><em>The purpose of this study is to analyze the impact of emotional leadership competency on employees’ job performance through work environment and job satisfaction. In addition, this study also analyzes the effect of emotional leadership competency, work environment, job satisfaction dimensions on employees  job performance. The samples are  obtained  by distributing 300 questionnaires to all HRD Manager (Human Resource Manager) respectively  to travel agencies in five areas in Jakarta  who  then distribute  the  questionnaires to front line employees as  the respondents of the 300 questionnaires distributed, only 261 questionnaires were successfully retrieved from the HRD Manager and analyzed by using Structural Equation Models (SEM)</em><em>. </em><em>The results showed that 1) emotional leadership competency does not directly affect employees’ performance, but emotional leadership competency mediated by work environment and job satisfaction positively and significantly affects the performance of travel agency employees, 2) emotional leadership competency positevely and significantly affects work environment, 3) emotional leadership competency does not affect employees’ performance, 4) work environment positevely and significantly affects employees’ job satisfaction, and 5) job satisfaction positively and significantly  affects employees’ performance. </em><strong><em></em></strong></p>

Examining the Effect of Organizational Citizenship Behaviors and Organizational Commitments on Auditor’s Job Performance is the purpose of this study. The effect of each dimension of Organizational Citizenship Behaviors and Organizational Commitment on Auditor’s Job Performance was also tested in this study. Data was obtained by distributing 325 questionnaires to HRD Manager (Personnel Manager) at public accounting firms in DKI Jakarta to be forwarded to respondents, namely auditors and only 264 questionnaires were successfully filled out for analysis with Structural Equation Models (SEM). Research shows the results: (1). Auditor’s Organizational Commitment are proven to be positively and significantly influenced by Auditor’s Organizational Citizenship Behaviors (2). Organizational Commitment is proven to have a significant and positive effect on Job Performance. (3). Significantly and positively Organizational Citizenship Behaviors affect the Auditor's Job Performance. Auditors who have high Organizational Citizenship Behaviors ultimately provide maximum Job Performance at the public accounting firm where they work.

Abstract :The importance of education in improving the quality of life of a nation and state is well recognized by the Bina Amanah Cordova Entrepreneurship School as an Entrepreneurial Human Resource educational institution that provides free education to high school graduates who have economic constraints in continuing their education to a higher level of education and  allow  a definitive answers regarding the existing economic constraints. The School of Entrepreneurship Bina Amanah Cordova is in dire need of  Lecture  who can provide knowledge and skills in accounting through financial recording training  for Micro, Small and Medium Enterprises (UMKM). Therefore, the Faculty of Economics and Business - Trisakti University in order to help meet the needs of these teaching staff, in collaboration with the Bina Amanah Cordova Entrepreneurship School carry out Community Service (PKM) by providing practical training on recording MSME financial transactions in accordance with SAK-ETAP Accounting standards. , begins with an explanation of the understanding and accounting process starting from recording financial transactions in journals to the posting process to the general ledger and financial statements, practicing accounting questions, and discussing financial recording problems that Cordova students still face. The results after the PKM implementation were in line with expectations, where participants were very enthusiastic about asking about SAK-ETAP accounting and answering the accounting exercises given.

Objective of this study to analyze effect of cost plus pricing method on the increase or decrease in company profits. This research is also aimed at analyzing the concept of calculating the selling price of foreign tour products. Data was obtained by conducting direct interviews and distributing 150 questionnaires to frontline employees at Travel Agentun Jakarta. From 150 questionnaires shared to participants, only 138 were successfully filled in and processed, then analyzed using Structural Equation Models (SEM). The findings of the research are :the use of cost plus pricing method in calculating selling price of foreign tour products affects the decline in company profits so that it is irrelevant as the basis for strategic decision making of travel agencies in Jakarta, due to the difficulty in achieving the minimum number of tour participants and the profit margin limit. required, especially during the Covid pandemic 19. The research implication is that the cost plus pricing method may be irrelevant if it fails to meet minimum requirements for  number of tour participants and profit margin.