The concept of value relevance of accounting information and the concept of decision usefulness of accounting information are interrelated. The value relevance of accounting information emphasizes on how accounting information has a value relevant for market participants (investors). Whereas, the concept of decision usefulness of accounting information emphasizes on how financial statements can be more useful? How investors react to the announcement of accounting information. These reactions will prove that the content of accounting information is a very important issue in investment decision-making. So it can be said that accounting information was useful for investors. Analysis of this study used a qualitative approach, we used semi–structured interview method for collecting data. Informant was a security analyst who provides advocacy to investors who make stock investment in real estate and property companies listed on IDX. Selection of informants using snowball technique.The results indicate that accounting information gives meaning usefulness for investors. Therefore, this study’s findings add strength of the concept of value relevance of accounting information and the usefulness of accounting information for market participants (investors).

Corporate value is a condition that describes the achievement of a company during the process of operation. Increased corporate value is an achievement that reflects an increase in wealth for shareholder. The purpose of this study is to determine the effect of moderation dividend policy in the influence of profitability to the value of the company in manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. Based on purposive sampling technique, there are 24 companies that meet the criteria as the research sample. Data analysis was done by using moderated regression analysis method. The results of the analysis prove that, at the 5% level of significance, dividend policy is not able to moderate the effect of profitability on firm value.

Firm value is investor’s view on the company which is related with stock price that may foster a positive signal to open the investment opportunities. This research aims to determine the effect of dividend policy, investment decision, firm size and managerial ownership on firm value of consumer good industry sector at Indonesia Stock Exchange in 2013-2017. The sample is selected using purposive sampling method on 11 companies. Furthermore, the data is processed using multiple linear regression analysis. The Results of research showed that dividend policy and investment decision have significant positive effect on firm value. But firm size and managerial ownership have significant negative effect on firm value.

Abstract:The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses "batik" sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs. Keywords: financial management, accounting, SMEsAbstrak: Permasalahan yang dihadapi pelaku usaha kecil dan menengah (UKM), salah satunya adalah kurang memiliki kemampuan dalam pengelolaan keuangan usaha. Pelaku UKM seringkali merasa terkungkung dalam kemampuan mereka menerapkan akuntansi karena belum terbiasa mempraktekkan akuntansi dalam pengelolaan keuangan usahanya. Solusi dari permasalahan tersebut, maka pelaku UKM perlu mendapatkan pelatihan dan pendampingan secara berkelanjutan berkaitan dengan pengelolaan keuangan usaha berbasis akuntansi, sehingga dapat mengelola keuangan usahanya secara efektif. Tujuan studi ini adalah untuk mengetahui pembudayaan pengelolaan keuangan berbasis akuntansi bagi pelaku UKM sektor batik di Banyuwangi. Analisis dilakukan dengan metode deskriptif kualitatif, yaitu mendasarkan hasil observasi dan interview dengan informan. Hasil analisis menyimpulkan bahwa pengelolaan keuangan berbasis akuntansi dapat memberikan manfaat bagi pelaku UKM untuk mengetahui kondisi keuangan usaha secara pasti, mengatur dan mengontrol keseluruhan transaksi keuangan yang terjadi di sepanjang keberlangsungan usahanya. Oleh karena itu, pelaku UKM harus membiasakan (membudayakan) untuk menerapkan pengelolaan keuangan berbasis akuntansi. Implikasi dari hasil studi ini adalah diharapkan dapat tersusun konsep yang berkaitan dengan pembudayaan pengelolaan keuangan berbasis akuntansi bagi pelaku usaha, khususnya pelaku UKM.Kata Kunci: pengelolaan keuangan, akuntansi, UKM

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.