Penelitian ini bertujuan untuk menganalisis dan mengetahui secara simultan dan parsial pengaruh Profitabilitas, Arus Kas Bebas, Pertumbuhan Penjualan, Ukuran Perusahaan, Likuiditas, Kepemilikan Institusional terhadap Kebijakan Hutang pada Perusahaan Sektor Utama yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Populasi pada penelitian ini sebanyak 63 perusahaan Sektor Utama dengan menggunakan teknik purposive sampling, terpilih sebanyak 29 perusahaan yang memenuhi kriteria sampel. Metode analisis yang diguanakan adalah regresi linier berganda dengan tingkat signifikansi ???± 5%. Berdasarkan hasil pengujian secara simultan Profitabilitas, Arus Kas Bebas, Pertumbuhan Penjualan, Ukuran Perusahaan, Likuiditas, Kepemilikan Institusional berpengaruh signifikan terhadap Kebijakan Hutang pada Perusahaan Sektor Utama yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Secara parsial, Arus Kas Bebas, Likuiditas, Kepemilikan Institusional berpengaruh signifikan negatif dan Ukuran Perusahaan berpengaruh signifikan positif terhadap Kebijakan Hutang, sedangkan Profitabilitas dan Pertumbuhan Penjualan tidak berpengaruh signifikan terhadap Kebijakan Hutang. Nilai Adjusted R Square (Adjusted R2) sebesar 0,453 atau 45,3% Kebijakan Hutang sebagai variabel dependen mampu dijelaskan oleh Profitabilitas, Arus Kas Bebas, Pertumbuhan Penjualan, Ukuran Perusahaan, Likuiditas, Kepemilikan Institusional sebagai variabel independen, sedangkan sisanya sebesar 0,547 atau 54,7% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.???

This study aims to see differences in volunteer prosocial behavior in terms of extrovert and introvert personality types in the heavenly blessing organization. Field. The sample in this study were 65 volunteers, so the hypothesis proposed in this study is that there are differences in prosocial behavior in terms of extrovert and introvert personality types, assuming extrovert personality types are more prosocial than introverted personality types. This research uses a scale of prosocial behavior which consists of 6 aspects, namely, sharing, cooperation (cooperating), helping, acting honestly (honesty), giving (donating), and paying attention to the welfare of others), and personality type scale. using screening to see personality types in organizational volunteers. Data collection was carried out using a Likert scale. Testing the proposed hypothesis is done using the technical analysis T-Test. Based on the results of the data analysis carried out, it was found that there were differences in prosocial behavior in terms of extrovert and introvert personality types. This result is known by looking at the value of the difference in the T-Test = 6.236 with P = 0.000 <0.05. This means that the hypothesis proposed is accepted with the result that there are differences in prosocial behavior in terms of extrovert and introvert personality types.

The aim of this study examine the effect of corporate governance perception index and financial performance on corporate value. The study is based sample of companies the ranking corporate governance perception index (CGPI). As sample with 51 firm with purposive sampling. The analysis method regression analysis. The result indicate that corporate governance perception index has not significant influence to corporate value. This is because many corporate implemented corporate governance is only to follow government regulation. Financial performance has significant to corporate value. The higher financial performance, the higher the corporate value.

The purpose of this service is to help each student grow as much as possible according to his abilities and help each teacher know the progress of each student and the development of the class as a whole. One of the social problems faced during the COVID-19 pandemic is the decline in students' motivation and interest in participating in learning. The online system using the application is not enough to help students increase student motivation. This PkM activity will be held on February 2-26, 2022, at: 13.30 - 15.30 WIB which is located at the Gajah Private Junior High School Medan. The number of students as the PkM implementation team is 6 people, the priority is for Class VII, VIII-A, VIII-B SMP students. The first time the implementation was carried out for 2 hours and for 3 meetings by conducting briefing and teaching to students in grades VII, VIII-A, VIII-B of SMP Swasta Gajah Medan. The impact obtained from this PkM are various types of positive activities that can be carried out in encouraging student interest in learning and also activities that foster students' communication ethics, as well as generate creativity in developing the potential of each student in a social and social environment

Perkembangan teknologi memberikan dampak yang baik untuk bisnis online yang menyediakan layanan dimana konsumen dapat membeli atau menjualkan produknya untuk mempersingkat waktu dalam membeli kebutuhan yang diinginkan nya.Adanya auditor yang dapat membantu bisnis e-commerce dalam meningkatkan mutu usaha.Penggunaan jasa audit di bisnis e-commerce memberikan pengaruh yang baik untuk kebutuhan jasa audit. Ukuran usaha pada bisnis E-commerce akan memberikan dampak yang bagus untuk perkembangan dengan ada nya teknologi informasi dapat memudahkan dalam mengelola usahanya maupun dalam melakukan auditnya. Agar  bisnisnyamengunakan layananan asuransi untuk melindungi semua data konsumen yang berbelanja ukuran usaha juga akan mempengaruhi dalam penggunaan jasa audit e-commerce besar kecil nya usaha dalam penggunaan jasa audit e-commerce. Oleh karena itu, tujuan penelitian ini untuk mengetahui apakah pengaruh keahlian auditor dan bisnis e-commerce mempunyai pengaruh secara signifikan terhadap jasa audit