Establishment of a company has a clear goal one of which is to maximize the firm value. There are many factors affecting firm value and this study intends to empirically learning the effect of internal ownership, audit quality, and debt policy to firm value. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange for period 2017-2019, amounting to 149 companies. The sample of the study was selected as many as 11 companies with purposive sampling technique. Data collection method of this research is documentation. Data were analyzed using statistical decriptive and multiple regression analysis. The result shows that there is no positive influence of internal ownership to firm value with p=0.552 (p>0.05), audit quality has significant effect to company value with p=0.035 (p<0.05), debt policy has no significant effect on the firm value with p=0.807 (p> 0.05). The next study must adding other variables that also could affect the firm value such as leverage, profitability, investment, institutional ownership and others

The hospital is a health institution engaged in the field of services that are required to create good health services in operational services. In creating good service, research is needed. This study aims to determine (1) the influence of Operational Audit on the Effectiveness of Health Services at the Hospital (2) the influence of Internal Control on the Effectiveness of Health Services at the Hospital (3) Pengauh Audit Operational and Internal Control on Health Services Effectiveness at the Hospital.The selected population is all employees at RSU Fastabiq Sehat PKU Muhammadiyah Pati which amounted to 200 people. Sampling technique using purposive sampling technique with sample amounted to 90 people. Variabe in this research is operational audit, internal control, and effectiveness of health service. Data collection techniques through questionnaires. Data analysis methods include analytical prerequisite test and hypothesis test. Prerequisite test analysis includes linearity test, multicollinearity test and heteroscedasticity test. Hypothesis test in this research using multiple regression analysis, coefficient of determination, partial test (t test) and simultaneous test (F test).Considering the multiple linear regression model, Y = 6,229 + 0,237X1 + 0,594 X2. The results of this study indicate that the Operational Audit and Internal Control there is a positive and significant influence on the Effectiveness of Health Services at the Hospital.Based on the results of the study, it is recommended that Fastabiq Health Hospital PKU Muhammadiyah Pati should add a good medical tool so that the services provided to be more effective. As well as Accounting and Management Information Systems owned by the hospital should be developed better again to improve internal control of the hospital, so as to improve the effectiveness of health services at the hospital.

Tujuan penelitian adalah untuk menganalisis efektivitas individu, kelompok, dan organisasi terhadap penanganan kredit macet di masa pandemi covid-19. Jenis penelitian ini adalah deskriptif kuantitatif. Desain penelitian cross sectional. Tempat penelitian di BPR Arto Moro Semarang. Waktu penelitian pada bulan Januari-Desember 2022. Populasi penelitian ini adalah seluruh nasabah kredit BPR Arto Moro Semarang tahun 2020-2021 sebanyak 915 orang. Sampel penelitian ini sebanyak 915 orang. Teknik pengambilan sampel menggunakan accidental sampling. Sumber data primer yaitu Data Potensi Debitur Terdampak Virus Corona Pada Sektor Perbankan BPR Arto Moro Semarang. Sumber data sekunder yaitu data nasabah kredit BPR Arto Moro Semarang. Metode pengumpulan data primer dan sekunder menggunakan. Metode analisis data menggunakan analisis distribusi frekuensi. Hasil penelitian menunjukkan bahwa efektivitas penanganan penagihan kredit macet secara individu oleh sales (AO) dengan hasil efektif dibandingkan penanganan penagihan kredit macet secara Kelompok Dept Kolektor (Collective) dan BPR/Recovery Aset dengan hasil tidak efektif.

Performance determinants include; education, motivation and compensation. These factors are quite important that can improve performance. This study aims to explain whether there is an influence of education, motivation and compensation on employee performance. So that through the results of this study are expected to be a reference for leaders in managing the organization. In this study there are three independent variables namely education, motivation and compensation and one dependent variable is employee performance. At this time in the era of the industrial revolution 4.0, which was marked by; big data / giant data, internet of think, labor knowledge, and long life education. Since the beginning of the life of mankind until an infinite period, very much determined by the ability of mastery of science and technology. Science and technology can not be separated with the advancement of education levels. Education is the base of all changes both individually, groups and the State. Employee performance is largely determined by the education they have, the higher the education the higher the performance and vice versa. The population in this study were employees of BRI AHMAD YANI SEMARANG BRANCH of 60 people and all of them were sampled. The results of the analysis with SPSS 23 statistical tools obtained multiple linear regression equation Y = 0.505 X1 + 0.175 X2 + 0.408 X3. The results of multiple linear regression equations show that there is a positive and significant effect between education on employee performance at BRI AHMAD YANI SEMARANG BRANCH (t-test 6.314> t table 0.05), motivation on employee performance at BRI AHMAD YANI SEMARANG BRANCH (t-test 2.160> t table 0.05), and compensation for employee performance at BRI AHMAD YANI SEMARANG BRANCH (t-test 5.108> t table 0.05). While jointly (simultaneously) the effect of education, motivation and compensation influence and significant effect on employee performance at BRI AHMAD YANI SEMARANG BRANCH (f test = 44.692> f table = 0.05). The influence of both research variables is very strong with a correlation value of 69.0% for employee performance in BRI AHMAD YANI SEMARANG BRANCH is influenced by motivation education and compensation. The remaining 31.0% employee performance in BRI AHMAD YANI SEMARANG BRANCH is influenced by other variables that affect Employee performance.

Education, motivation and compensation are important things that can improve performance. This study aims to explain whether there is an influence of education, motivation and compensation on employee performance. So that through the results of this study it is expected to be a reference for leaders in managing the organization. In this study there are three independent variables namely education, motivation and compensation and one dependent variable is employee performance. At present it is in the era of industrial revolution 4.0, which is marked by; big data / giant data, internet of think, labor knowledge, and long life education. Since the beginning of the life of mankind to an infinite period, it is largely determined by the mastery of science and technology. Science and technology can not be separated from the progress of education level. Education is the base of all changes both individually, as well as countries. Employee performance is determined by the education that is owned, as high as education, the higher the performance and vice versa. The population in this study are BRI CAB employees, SEMARANG A-YANI, 60 people and all of them are sampled. The results of the analysis using SPSS 23 program statistical tools obtained multiple linear regression equation Y = 0.505 X1 + 0.175 X2 + 0.408 X3 The results of multiple linear regression equations show that there is a positive and significant influence between education on employee performance at BRI CAB. A YANI SEMARANG (t count test 6.314> t table 0.05), motivation towards employee performance at BRI CAB. A YANI SEMARANG (tcount 2,160> t table 0,05), and compensation for employee performance at BRI CAB. A YANI SEMARANG (t test 5.108> ttable 0.05). While together (simultaneously) the influence of education, motivation and compensation has an effect on and significant on the performance of employees at BRI CAB. A YANI SEMARANG (count = 44,692> ftabel = 0.05). The influence of the two research variables is very strong with a correlation value of 69.0% for employee performance at BRI CAB. A YANI SEMARANG is influenced by the motivation and compensation education of the remaining 31.0% of the employees' performance at BRI CAB. A YANI SEMARANG is influenced by other variables that affect employee performance.