Every company, especially companies that have gone public have value. The value that is owned by the company is a perception that comes from investors to the level of achievement of the success of a company in managing various resources that are controlled and owned which is reflected in the stock price of the company in the market. This study aims to determine the effect of profitability, capital structure, company size, and dividend policy on firm value. The companies in this study are manufacturing companies listed on the Indonesian stock exchange during the period of 2015 to 2018. The population of this research is all manufacturing companies listed on the Indonesian stock exchange in 2015-2018. The research sample of 11 companies. The technique used in the sampling of this study used a purposive sampling technique. In this study secondary data was obtained from the Indonesian Capital Market Directory. Data analysis techniques using descriptive statistics and testing using the classic assumption test. Testing the research hypothesis using multiple linear regression test, simultaneous test (F test), partial test (t test), and coefficient of determination test (R2 test). The results showed that simultaneous profitability, capital structure, company size, and dividend policy significantly influence the value of manufacturing companies. Partially, profitability has a positive and significant effect on firm value, capital structure has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and dividend policy has positive and not significant effect on firm value.

The purpose of this study was to analyze the effect of cash turnover, accounts receivable turnover on profitability. The profitability of manufacturing companies in Indonesia is influenced by various financial factors that can be measured using financial ratios. The research data was obtained from the company's annual report during 2011-2015 using a purposive sampling method which included an independent auditor's report and financial statements of manufacturing companies in the consumer goods and textile industry sectors. The sampling method used was purpose sampling and obtained 32 companies as samples. The independent variable in this study is cash turnover and accounts receivable turnover while the dependent variable is profitability. Methods of data analysis using the classic assumption test, multiple linear regression analysis, F test, and t test. The results of the analysis of this study are the cash turnover and accounts receivable simultaneously affect profitability. Partially, the two variables also affect profitability.

<em>Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange</em>

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan kualitas audit terhadap manajemen laba pada perusahaan BUMN di Indonesia. Penelitian ini merupakan penelitian kuantitatif, dengan manajemen laba sebagai variabel dependen. Manajemen laba diukur dengan menggunakan Discretionary Accruals (DA) yang dihitung dengan menggunakan Modified Jones Model. Variabel independen yang diteliti antara lain Motivasi Bonus, Motivasi Kontrak dan Kualitas Audit. Sampel dari penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2013–2017. Sampel dipilih dengan metode purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Motivasi Kontrak dan Kualitas Audit berpengaruh signifikan terhadap Manajemen Laba, sedangkan Motivasi bonus tidak berpengaruh terhadap penghindaran Manajemen Laba. Kata Kunci: motivasi bonus, motivasi kontrak hutang , motivasi politik , kualitas audit dan manajemen laba.

Perhitungan Harga Pokok Produksi sangat penting dalam penentuan harga jual produk pada beberapa UKM. Sebagian besar UKM menentukan harga jual tidak berdasaarkan perhitunagn Hara Pokok Produksi yang sesuai kaidah akuntansi, terutama dalam penvatatan penyusutan Aktiva Tetap. Usaha Sepatu Mojo yang menjadi mitra kami adalah salah satu UKM yang belum menghitung harga pokok produksi secara tepat. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan memberikan pemahaman, pelatihan dan pendampingan penghitungan Harga Pokok Produksi dalam menentukan harga Jual. Pelaksanaan kegiatan melalui zoom dan pendampingan ke lokasi. Hasil evaluasi kegiatan ini menunjukakn hasil pemahaman yang baik dimana hasil jawaban kuesioner pretest dan posttest mengalami peningkatan, hasil lainnya mitra sudah mampu menghitung Harga Pokok Produksi dan mampu mencatat dalam jurnal dan menentukan harga jual sesuai kaidah akuntansi, serta menyusun Laporan Rugi Laba, dan berhasil mengimplementasikan dalam usaha sepatu mereka