This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.

Selama masa pandemi COVID 19 ini, provinsi Jawa Barat berupaya untuk mendorong kembali kegiatan ekonomi masyarakat dengan melakukan penataan pencatatan persediaan bahan baku sehingga dapat menaikkan kembali omset penjualan. Persediaan memainkan fungsi yang sangat penting dalam kelangsungan hidup serta perkembangan bisnis. Manajemen persediaan yang tidak efektif dan efisien dapat menyebabkan kerugia dan penyusutan penjualan. Tujuan kegiatan pengabdian masyarakat ini adalah: 1) Dipahaminya konsep-konsep dalam pengendalian persediaan terutama dalam pencatatan bahan baku dan barang jadi, 2) Dilaksanakannya microlearning mengenai penggunaan aplikasi smart apps terdaftar pada google play store “catatan keuangan koperasi” dan aplikasi pencatatan persediaan menggunakan ms. excelll yang bertujuan untuk meningkatkan kompetensi peserta. Metode pelaksanaan Pengabdian pada Masyarakat ini dilakukan secara daring melalui aplikasi zoom meeting dengan peserta pengelola koperasi/UMKM serta turut mengundang para mitra koperasi dan UMKM dari Departemen Ekonomi, Pembina Daerah Salima Kota Bogor dan Perwakilan Mitra UMKM Kota Depok. Kegiatan ini mampu menghasilkan peningkatan kompetensi koperasi dan UMKM dalam pengendalian persediaan, mampu menghitung laporan keuntungan, dan mampu mempraktekan aplikasi pencatatan persediaan baik berbasis android maupun ms. excelll sehingga para pelaku usaha mampu membuat pencatatan persediaan secara digitalisasi

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Research is one of the tri dharma tasks carried out by a lecturer and student. Lack of knowledge of lecturers and students in basic research skills will hinder competence in creating quality research in the development of science and have an impact on the lack of scientific publications. Therefore, seeing that there is still little research being held, this PKM activity aims to improve the ability of partners in terms of skills in conducting research and writing articles through training that discusses 5 main topics, namely Access to International Journals, Paraphrasing, Referencing Manager Software with Mendeley, Turnitin, and Microsoft Word Advance. The implementation of this PKM activity is carried out in 4 stages: 1. Identification and determination of target participants, identification of needs, implementation of training and evaluation of activities. This training was attended by 168 participants from 4 partner campuses, namely Buana Perjuangan University, Trisakti School of Management, Mpu Tantular University, and Semarang State University. Many participants were enthusiastic about the material presented, as seen by the many questions and answers with participants during the training discussion session. It is hoped that this training can improve the abilities of the participants and the number of researches.

Samosir is the islands that emerge and standing upon on Toba Caldera after it’s the last eruption at 74.000 years ago. Samosir Island known as the caldera floor that uplifts parallel with Toba’s caldera flooding. In this study, we have observed an outcrop in Tumutuk, Samosir Island that hypothesized as a lacustrine deposit, and we found a paleosoil layer that might give more answers about the geological process in this area at the past time. Based on this outcrop, we described it, followed to measure its stratigraphy section, and took representative samples from the paleosoil layer, then observed the samples under the stereo-microscope as polish rock section, in normal light & negative images. As the result we identify several features of paleosoil & its sedimentary grain that shown this paleosoil layer, two events of the volcanoclastic deposits flown, and exposed two-time, and forming soil, it may form in the shallow swamp in a lacustrine environment, coincide with caldera flooding and caldera floor uplift event.