A B S T R A C TThis research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation and leverage toward corporation's financial performances partially and simultaneously. The object of this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directly obatained from website of BEI and each of corporations' website by using documentation tehcnique. The data is analyzed by using double regression analysis method and hypotheses. This research concludes that simultaneously test shows the result that commssioners variable, independent commssioners, directors, audit committee, size of corporation,and Leverage which has positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leverage which has significantly influence toward financial performance and partially commissioners variable, indeopendent coommissioners,audit committee,and the size of corporation do not have the significant influence toward financial performances. Ke yw ords :Size of commissioners, size of independent commissioners, size of directors, size of audit committee, size of the corporation,and Leverage, financial performance.

A B S T R A C T The purpose of this research is to test whether politic connections commissioners and characteristic' companies can influence tax avoidance which is done by the companies. Object of this research is all of the BUMN companies from various sectors which are listed in Indonesian Stock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEI website and each of companies website by using documentation technique. The data is analyzed by using double regression analysis method and hypotheses test. Based on the result of the test which is done in this research, it shows that all of independent variables do not influence toward the tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measured by ETR and Current ETR Gaults, but the number of board meetings negatively affects the tax evasion measured by Current ETR partially

This study aims to test and analyze the influence of green intellectual capital and company size on business sustainability. The selection of samples was conducted by purposive sampling under the objectives of this study, namely mining companies registered in IDX from 2017-2020. The findings of this study show that green human capital and green structural capital have a significant effect on business sustainability, while green relational capital does not affect business sustainability. In addition, company size has a positive impact on business sustainability. By examining the factors that affect sustainability, this study paves the way for further investigation of this topic with a set of micro and macro variables. This research provides insight into the disclosure of green intellectual capital to business sustainability. The GIC research in Indonesia has been claimed that it has not been widely researched. Accordingly, this research seems to be preliminary. This research also considers the current context of the era of agility and hybrid cloud and the increasing competition in the advanced industry. The company is likely to try to find a strategy to maintain the sustainability of its business.

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax. The research successfully develops the recstructuration of tax aggressiveness through GCG and financial policy. In accordance with the agency theory and stakeholder theory that states that the company through management conduct aggressiveness to show good news in the company. This study contributed to providing a reference related to the company's gap in conducting tax aggressiveness through financial policy and GCG.

Ibm. Optimalisasi Menejemen  Anggaran Dan Pelaporan Keuangan SMP  Boarding Sechoal  Aisiyiyah  Lawang. Kab, Malang, memberikan pelatihan penyusuanan rencana anggaran sekolah berbasis kinerja. Rencana Anggaran Pendapatan Belanja Sekolah (RAPBS)  berbasis kinerja dapat meberikan informasi tingkat  Output yang dihasilkan  dengan indikator pengukuran yang sudah distandarkan. Metode pengabdian yang digunakan adalah  metode PRA  (Participatory Rapid Appraissal) merupakan pengembangan sistem  yang mengutamakan kecepatan pengembangan melalui keterlibatan user atau Pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Program pengabdian yang telah dilakukan dengan tahapan pre test dengan menguji tingkat kemampuan dan ketrampilan menguasai konsep penganggaran dan tekhnologi informasi khsusunya program Excel,  hal tersebut untuk memberikan model pelatihan yang tepat pada akhir periode pelatihan dilakukan past test dengan hasil  nilai pre test rata rata   60  dan setelah pelatihan nilai rata rata meningkat 85. Output yang dihasilkan selama pengabdian telah tersusunnya Prototipy RAPBS berbasis Kinerja dan Sistim Informasi Pengelolaan Keuangan Anggaran (berbasis Excel).