The purpose of this research were to analyze the effect of managerial ownership, institutional ownership and debt policy of the fims value with dividend policy as moderation. Population on this research is all companies listed in IDX 2015-2017. This research sample selected by using the purposive sampling method, there are 228 sample. The analysis method of this research is multiple regression analysis and moderated regression analysis while hypothesis tested by using SPSS 25. The result of this research shows that: managerial ownership has negative effect on firm value. Institutional ownership has an effect on firm value. Debt policy has no effect on firm value. Dividend policy is able to moderated the relationship between managerial ownership and firm value. Dividend policy is able to moderated the relationship between institutional ownership and firm value. Dividend policy is not able to moderated the relationship between debt policy and firm value.

Trust is an important aspect of social interaction, especially in the workplace. Trust between superiors and subordinates may allow increasing cooperation and information dissemination between subordinates and superiors. Eventhough the superior has trust in his/her subordinates, trust alone is not enough to ensure that the work will reach the target without further scrutiny. Therefore, a monitoring and evaluation mechanism should exist to formally monitor the performance of subordinates. With the performance evaluation, the extent to which performance is achieved can be compared to the set target. This study examines the mediating effect of feedback and procedural justice on the relationship between formal performance evaluation system and trust between superior and subordinate managers. We argue that the application of formal performance evaluation system will enhance trust between superior and subordinate managers through feedback and procedural justice.Using Partial Least Squares (PLS) as an analitycal method, 93 responses from managers of Banks in Pekanbaru, Riau, Indonesia, were analyzed. The findings of this study appear to support the significant role of feedback and procedural justice on trust between superior and subordinate.

The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value

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The purpose of the activity is to provide an understanding of financial reporting from cash to accrual basis to micro and small entrepreneurs in the Menpura sub-district, Siak Regency, in accordance with financial accounting standards for micro, small and medium entities which are effective in 2017 and come into effect in 2018. by socializing the Financial Accounting Standards for Small, Micro and Medium Entities, it is carried out by providing training to teachers of accounting subjects at Vocational High Schools in Rokan Hilir Regency. All participants were given an explanation of the financial accounting standards for Micro, Small and Medium Entities, which were effective as of January 1, 2018. Then there was a question and answer session with the participants. Finally, an evaluation was carried out by conducting a post test to see the teachers' understanding of the accounting standards for small and middle micro entities.