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This paper outlines the Balala Tradition which is one of the Dayak Banyadu tribe traditions. The Catholic Church values the culture and values of the local wisdom of its people. However, inculturation of culture into a celebration of faith requires a method approach. Models of faith contextualization from Stevan Bevan are one of the methods used in this paper. Identification of the problem of the Belala Tradition is the weak signification of the faith of the Dayak Banyadu tribe who are Catholic in living the Belala Tradition. So the focus of this paper is on the inculturation of the Balala Tradition in the Catholic faith paradigm. The purpose of this study is to provide a theological basis and meaning of the Catholic faith for the value of locality in the Belala Tradition. This paper will explore the experience of the existence of the Dayak Banyadu tribe in living this tradition in the eyes of the Catholic faith.

Workload is the ability of the worker's body to accept the job. From the standpoint of ergonomics, every workload received must be appropriate and balanced against the physical and psychological ability. The good Response time for patients is <5 minutes. Handling of emergency is the whole act performed in emergency conditions that are effectively and efficiently. The purpose of this study was to determine the relationship workload response time nurses with nurses in emergency departments of RSUD Bitung General Hospital. This study was descriptive and cross sectional study. Samples were taken based on the number of respondents as many as 31 nurses by using total sampling. The data collection is done by filling out the observation sheet and questionnaire. Furthermore, the data that has been collected processed with the aid statistics analyzed by chi square test with significance level is ? = 0.05. After the results, the value of p = 0.008, this may imply that there is a relationship between the workload of nurses response time. CONCLUSIONS of this study found that there is a relationship between nurses workload response time. Suggestions for the research was taking place is setting a good system including facilities and infrastructure in order to nurse response time can be improved.

The research objectives are to analyzing the impact of work motivation, work discipline, and work culture on employee performance. CV. Roda Jati The research method used is a quantitative type with an explanatory design. The research subjects were all employees of CV. Roda Jati, totaling 57 people. The method of collecting power used was observation, documents, and questionnaires. The results of the study concluded that: 1) work motivation has a positive and significant effect on employee performance by 0.324 or 32.4%; 2) work discipline has a positive and significant effect on employee performance by 0.326 or 32.6%; 3) work culture has a positive and significant influence on employee performance by 0.314 or 31.4%; and 4) work motivation, work discipline, and culture have a positive and significant impact on employee performance CV. Roda Jati amounted to 0.321 or 32.1%. 

Masalah yang pertama apakah ada pengaruh motivasi intrinsik terhadap kepuasan kerja karyawan, yang kedua apakah ada pengaruh motivasi ekstrinsik terhadap kepuasan kerja karyawan, dan yang ketiga apakah ada pengaruh motivasi instrisik dan motivasi ekstrinsik terhadap kepuasan kerja karyawan di Bank Muamalat Indonesia Cabang Denpasar. Berdasarkan rumusan masalah diatas, maka tujuan dari penelitian ini adalah yang pertama untuk mengetahui pengaruh motivasi instrinsik terhadap kepuasan kerja karyawan, untuk mengetahui pengaruh motivasi ekstrinsik terhadap kepuasan kerja karyawan, dan untuk mengetahui pengaruh motivasi instrinsik dan motivasi ekstrinsik terhadap kepuasan kerja karyawan di Bank Muamalat Indonesia Cabang Denpasar. Penelitian ini merupakan jenis penelitian kuantitatif, teknik pengambilan sampel yang digunakan adalah dengan metode sensus. Hasil penelitian yang didapatkan adalah yang pertama motivasi instrinsik berpengaruh cukup positif dan signifikan terhadap kepuasan kerja karyawan, yang kedua motivasi ekstrinsik berpengaruh positif sangat rendah dan signifikan terhadap kepuasan kerja karyawan, dan yang ketiga motivasi instrinsik dan ekstrinsik berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan di Bank Muamalat Indonesia Cabang Denpasar. Berdasarkan hasil dari penelitian ini motivasi instrinsik dan motivasi ekstrinsik dapat menjelaskan faktor-faktor yang mempengaruhi kepuasan kerja karyawan khususnya di Bank Muamalat indonesia Cabang Denpasar.

Tujuan dalam penelitian ini adalah untuk mengetahui hubungan antara lingkungan sosial dan komunikasi sosial dengan pengamalan sila Persatuan Indonesia dalam kehidupan bermasyarakat pada anggota karang taruna di Desa Pulosari Kecamatan Kebakkramat Kabupaten Karanganyar. Metode penelitian ini menggunakan jenis penelitian korelasional. Populasi dalam penelitian ini adalah seluruh anggota karang taruna di Desa Pulosari, Kebakkramat, Karanganyar, dengan jumlah total anggota aktif dari 11 karang taruna berjumlah 715 anggota. Sampel yang digunakan dalam penelitian ini yaitu berjumlah 70 orang. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik Simple Random Sampling. Teknik pengumpulan data menggunakan angket dan dokumentasi. Teknik analisis data menggunakan uji korelasi product moment dan analisis korelasi ganda. Berdasarkan hasil analisis diperoleh kesimpulan: 1) Hasil analisis data mengenai hubungan antara lingkungan sosial dengan pengamalan Sila Persatuan Indonesia diperoleh nilai r hitung yaitu rxy1 = 0,482 > r tabel = 0,235. Dengan demikian hipotesis yang menyatakan bahwa: “Terdapat hubungan yang positif dan signifikan antara lingkungan sosial dengan pengamalan Sila Persatuan Indonesia Karang Taruna di Desa Pulosari” terbukti kebenarannya. 2) Hasil analisis data mengenai hubungan antara komunikasi sosial dengan pengamalan Sila Persatuan Indonesia diperoleh nilai r hitung yaitu rxy2 = 0,501 > r tabel = 0,235. Dengan demikian hipotesis yang menyatakan bahwa: “Terdapat hubungan yang positif dan meyakinkan antara komunikasi sosial dengan pengamalan Sila Persatuan Indonesia pada Karang Taruna di Desa Pulosari” terbukti kebenarannya. 3) Hasil analisis data mengenai hubungan antara lingkungan sosial dan komunikasi sosial dengan pengamalan Sila Persatuan Indonesia diperoleh nilai F hitung yaitu = 30,500 > F tabel = 3,134, dengan demikian hipotesis yang menyatakan bahwa : “Terdapat hubungan yang positif dan signifikan antara lingkungan sosial dan komunikasi sosial dengan pengamalan Sila Persatuan Indonesia pada Karang Taruna di Desa Pulosari” terbukti kebenarannya.Kata Kunci: Lingkungan Sosial, Komunikasi Sosial, Pengamalan Pancasila Sila Persatuan Indonesia ABSTRACTThe research aims at finding out the relationship between social environment and social communication with the implementation of 3rd Pancasila principle  “Persatuan Indonesia” on Karang Taruna at Pulosari Village, Kebakkramat, Karanganyar. The method of research is correlational study. The population is the members of karang taruna at Pulosari village, Kebakkramat, Karanganyar who are 715 members of 11 karang taruna groups. The sample used is 70 people. The sample teachnique used is simple random sampling. The techniques in collecting data used questionnaire and documentation. The techniques in analyzing the data employed testing correlation product moment and double correlation analysis. Besed on the analysis, there are some conclusion: (1) the result of data analysis about the relationship social environment and social communication with the implementation of 3nd Pancasila principle obtained Fcount  rxy1 = 0,482 > r tabel = 0,235. Thus, the hypothesis stating that there is positive and significant correlation between social environment with the implementation of 3rd Pancasila principle “Persatuan Indonesia” on Karang Taruna at Pulosari village is evidently true. (2) the result of data analysis about the social communication with the  implementation of 3rd Pancasilsa principle “Persatuan Indonesia” obtained rcount that rxy2 = 0,501 > r tabel = 0,235. Thus the hypothesis stating that there is positive and convictive correlation between social communication with the implementation of 3rd Pancasila principle “Persatuan Indonesia” on karang taruna at Pulosari village is evidently true. (3) the result of data analysis about the relationship between social environment and social communication with the implementation of 3rd Pancasila principle “Persatuan Indonesia” on Karang Taruna at Pulosari village obtained fcount is 30.500 > Ftabel is 3.134; therefore the hypothesis stating that there is positive and significant relationship between social environment and social communication with the implementation of 3rd Pancasila principle “Persatuan Indonesia” on Karang Taruna at Pulosari village is evidently true.Â

Medical aesthetic tourismberkembang pesat beberapa tahun terakhir. Kajian terhadap perlindungan hukumnya perlu diperdalam agar tren ini dapat memberikan rasa aman bagi pelakunya. Tujuan artikel ini untuk mengkaji dan menganalisis Perlindungan Hukum medical aesthetic tourism. Jenis penelitian ini termasuk penelitian doktrinal yang mengacu pada sumber data primer, sekunder dan tersier, dengan teknis analisis data interaktif. Hasil kajian menunjukkan perlindungan hukum medical aesthetic tourism terkait pada standarisasi pelayanan medik, standar keamanan produk, asuransi, litigasi risiko medik selama tindakan dan perawatan.  Perlindungan hukum ini dikaji dengan perspektif Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, serta hukum internasional yang terkait.Ulasan literatur naratif ini berfokus pada masalah perlindungan hukum wisatawan yang mendapatkan perawatan medical aesthetic tourism di luar negeriKata Kunci : Perlindungan Hukum, Medical Aesthetic, TourismABSTRACTMedical Aesthetic Tourism shows significant growth in recent years. A study on its law protection should be conducted more in-depth to enable this trend to give the feeling of secure to its actors. This article aimed to study and to analyze Law Protection of Medical Aesthetic Tourism. This study was a doctrinal research referring to primary, secondary and tertiary data sources, with interactive technique of analyzing data.  The result showed the Law Protection of Medical Aesthetic Tourism related to medical service standardization, product security standard, insurance, medical risk litigation during action and treatment. This law protection is studied from the perspective of Pancasila and Republic of Indonesia’s 1945 Constitution, and related international law. This narrative literature review focused on the problem of law protection for the tourists getting Medical Aesthetic Tourism treatment abroad.

Tujuan penelitian ini adalah untuk: 1) Untuk mengetahui bagaimana peran masyarakat dalam manguatkan pendidikan karakter tanggung jawab dan peduli lingkungan.2)Mengidentifikasi hambatan yang ditemui masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu tahun 2019. 3)Untuk mengetahui pendekatan dan upaya yang digunakan masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu tahun 2019. Metode penelitian menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer maupun data sekunder. Subjek penelitian ini adalah masyarakat di Desa Gondosuli Kecamatan Tawangmangu. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Peran masyarakat dalam menguatkan pendidikan karakter tanggung jawab dan peduli lingkungan yaitu tokoh masyarakat Desa Gondosuli sudah menghimbau mendaki merupakan kegiatan untuk mengenal alam bebas sehingga menimbulkan rasa cinta kepada alam yang menjadikan mereka pantang berbuat kerusakan dengan presentase 42,86% sangat memahami dan 14,28% kurang memahami.2) Faktor-faktor yang hambatan  masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu yaitu pendaki jail yang kurang sadar akan rasa tanggung jawab sesuai dalam kode*etik kepecinta alaman dengan presentase sebesar 42,86%, faktor ekonomi sebesar 28,57%, terbatas nya sumberdaya manusia dalam melaksanakan pengawasan secara langsung sebesar 28,57%.3)Upaya pendekatan yang digunakan masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan yaitu memberi dan menambah rambu-rambu peringatan, memperketat peraturan dalam pendakian, melakukan pengawasan rutin dengan besar presentase pemahaman sebesar 71,43% Sangat memahami dan 28,57% cukup memahami.Kata Kunci: Peran Masyarakat, Karakter Tanggung Jawab dan Peduli Lingkungan, Pendaki ABSTRACTThe research were aimed at: (1) to know how the role of community in strenghtening character of liability and care of environment in mountain climbing activity (2) identify obstacles that faced by community in strengthening character of liability and care of environment to lawu mountain climbers in 2019 (3) to know approach and efforts doing by community to strengthen character of liability and care of environment to lawu mountain climbers in 2019. The research method used wae qualitative descriptive, source of data used primary and secondary data. The subject og this research were people in gondosuli village tawangmangu subdistrict. The technique of collecting data used interview, observation, and documentation. Data validity technique used were source triangulation and method triangulation. The technique og analiysis data used was interactive analysis model. Based on finding, it can be concluded that (1) the role of community in strenghtening character of liability and care of environment from the public figure of gondosuli who has been explained that climbing in an activity to understand wild that initiate love feeling to nature which make them aware of doing damage with 42,86% in the level of very undwerstand, and 14,28% less of understanding. (2) The obstacles factor are ignorant climbers who are less aware og their liability based on the ethics regulation in 42,86%, economic factors 28,57%, limitation of human resources who directly supervise 28,57%. (3) efforts that has been done by community in strenghtening character of liability and care of environmentto lawu mountain climbers are giving and adding the warning signs, tightening climbing regulations, doing regular supervision with the level of understanding 71,43% very understanding and 28,57% qiute understand.Â

Simpang Tuan Village in Tanjung Jabung Timur Distric has a fairly  high smoking problem that is 79.9% (Primary Health Care Data). Based on these data, it can be concluded that smokers in Simpang Tuan village are already at the stage of addiction, as a result smoking behavior is difficult to stop. The PKM-M team has provided a method that is quite effective in dealing with people who smoke by conducting socialization activities on the dangers of smoking, giving stickers, signing petitions and making commitment boards. The purpose of this program is as a community service effort to create a smoke-free area. Methods: This program is carried out for 1 month, from April to May 2019, and ends with an evaluation of activities, namely by visiting residents' homes and asking what changes have been experienced after this program. Results: Through this program, the PKM-M team has obtained satisfactory results, because the response and appreciation of the community towards this program is very good. This can be seen from the evaluation results that show 80% of people have reduced cigarette consumption at home and people are starting to realize not to smoke in the surrounding environment. Conclusion: this method effective to reduced cigarette consumption 

Peningkatan asam urat (hiperurisemia) didefinisikan sebagai peninggian kadar asam urat lebih dari 7,0 ml/dl dan 6,0 mg/dl. Hiperurisemia perlu dilakukan penatalaksanaan untuk membatasi serangan akut, mencegah kekambuhan, dan mencegah komplikasi yang terkait dengan pengendapan kristal urat di jaringan, serta mencegah kecacatan fisik. Penatalaksaan hiperurisemia selain dapat diselesaikan secara farmakologis menggunakan obat-obatan, namun dapat juga dilakukan secara non farmakologis dengan melakukan senam ergonomis, serta manajemen nutrisi. Kegiatan ini bertujuan agar lansia di Posyandu Lansia Setya Manunggal III Kabupaten Semarang dapat mengetahui penatalaksanaan peningkatan asam urat (hiperurisemia). Berdasarkan Evidance Based penatalaksanaan peningkatan asam urat dengan obat-obatan, senam ergonomis, dan manajemen nutrisi signifikan berpengaruh terhadap penurunan asam urat dalam darah. Hasil pengabdian masyarakat diantaranya adalah Lansia Setya Manunggal III Kabupaten Semarang yang hadir pada tanggal 10 Februari 2019 sebanyak 56 orang; Screening asam urat 16 orang (28,6 %) mengalami peningkatan asam urat, 33 orang (58,9 %) asam urat normal, dan 7 orang (12,5 %) asam urat low; terdapat peningkatan pengetahuan lansia   setelah diberikan pendidikan kesehatan penatalaksanaan peningkatan asam urat; terdapat peningkatan ketrampilan lansia   dalam melakukan senam ergonomic sebagai penatalaksanaan peningkatan asam urat; Lansia Setya Manunggal III Kabupaten Semarang sudah menerapkan penatalaksanaan peningkatan asam urat dalam kehidupan sehari-hari.      

Human resources is one of the determinants of the success of the company because the role of human resources as a valuable asset is to plan, implement and control various operational activities of the company. The problem that arises when one manages human resources is one that can cause a decrease in focus which results in a decrease in employee performance, therefore the company needs to have several strategies to solve the problem. This study aims to find out strategies that can be applied by SMEs in Gunungpati in the face of reduced employee focus. Strategies that can be applied include factors such as job satisfaction, work environment, work compensation and stres. The object of this research is UKM in Gunungpati. Data collection was conducted through questionnaires by SME employee respondents in the Gunungpati region. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) Job satisfaction, work environment, compensation, and work stres partially have a positive and significant effect on employee focus. (2) Job satisfaction, work environment, compensation, and work stres simultaneously have a positive and significant effect on employee focus.

The purpose of this study was to find out and analyze the influence of role conflict and work stress on employee performance, the population in this study were employees of the sewing department of PT Glory Industrial  Semarang II, the study respondents consisted of 96 employees. Research data obtained from the results of questionnaires. The equation model is processed with the SPSS application, the results of the study can be concluded that: a) Role conflict positive and non-significant effect on employee performance, b) Job stress has a positive and significant effect on employee performance, c) Simultaneous role and work stress conflict have a significant effect on employee performance.

Heart failure has an impact not only on one's physical condition but also on the psychological impact of anxiety. Patients with heart disease who experience psychosocial problems, especially anxiety, will have a slower recovery process and more severe physical symptoms they experience. Thus, an intervention is needed to provide back massage to overcome anxiety. The purpose of this study was to describe the application of back massage towards anxiety scores in heart failure patients.This study belongs to descriptive research using the case study approach method. The sample in this study were 2 subjects who suffered classification II and III heart failure according to NYHA who experienced low to moderate anxiety. Both subjects were given back massage therapy. Hamilton Anxiety Rating Scale (HARS) was used as the instrument to measure the level of anxiety. The results showed that there was a significant decrease in the two subjects who initially fell into the anxiety category into the category of low anxiety after being given back massage therapy for 15 minutes at 24-hour intervals for 3 days. In conclusion, back massage is recommended to be applied in the hospital as a nursing intervention to overcome anxiety in heart failure patients.

The purpose of this study was to determine the extent of the influence of Work Climate, Interpersonal Communication and Workload and Compensation for Employee Job Satisfaction at Talang Health Center, Solok Regency, both simultaneously and partially and to find out the dominant variables that affect the Job Satisfaction. Talang Health Center, Solok Regency is a research location with 60 respondents. Based on the analysis of the analysis it is known that the variable work climate, interpersonal communication, workload, and compensation have a positive and significant effect on job satisfaction with the compensation variable as the variable that has the biggest effect on job satisfaction.

This study aims to analyze some factors that influence the management of Small and Medium sized Enterprises (SMEs) in garment industries which are located in the Klaten Regency. The object of this research is small-Medium garment enterprises that are registered in the SME guidance by the Central Java Province Cooperative and SME Office in Klaten regency. Independent variables in this study are management accounting practices, contingent factors, and age of enterprises, whereas dependent variable in the study is the SMEs management. The data analysis technique uses multiple linear regression analysis. The results of data show that management accounting practices and contingent factors has influenceon SME management, significantly; while the age of enterprises variable does not have influence on the management of SME.

The purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Solo Raya. This researcher will analyze the influence gender  differences, the level of education and business age towards the income of SMEs in Solo Raya. There are more than 960 SMEs managed by government of Solo Raya. In order to analyze the data, the collection of data is done through survey and interview to the owners of SMEs in Solo Raya. The researcher utilizes ordinary linier regression analysis SPSS program while the sample size is 150 owners of SMEs. Results show that gender, level of education and business age differences significantly influences the income of the SMEs.

Human resources who work in organizations should have the ability to improve the quality of performance. Many things affect the performance of employees in an agency including work ability, work environment, workload, competence, how the organizational culture of the agency and employee work discipline in carrying out their activities while in an agency, especially the Office of Lamposi Tigo Nagori District Payakumbuh City. This type of research is quantitative. The population in this study included the State Civil Apparatus (ASN) Lamposi Tigo Nagori District Office Payakumbuh City, amounting to 44 people. Data management in this study will use the smartPLS software. The environment, discipline and organizational culture do not significantly influence performance. Competence has a significant effect on performance. T count was obtained for 2.891 with a p value of 0.004. The work environment, competence and work discipline do not have a significant effect on performance after intervening variables of organizational culture. The high performance demands on Lamposi Tigo Nagori Sub-district Office employees in Payakumbuh City must be balanced with better provisioning of competencies through various trainings as well as more appropriate and appropriate rewards.

This study aims to look at the effect of communication skills and organizational climate on work performance with job satisfaction as a moderating variable in all 24 Urban Village Offices in Bukittinggi City. The sample in this study was 94 civil servants consisting of 1 Village Secretary and 3 Section Heads in each Village Office in Bukittinggi City who were directly responsible to the Village headman. The data analysis method used is SEM (Structural Equation Modeling) analysis technique based on PLS (Partial Least Square) variance. Data collected through questionnaires, interviews, and documentation studies. The results of this study show that the variable communication skills and organizational climate both have a positive and significant effect on work performance variables in the Urban Village Offices in the City of Bukittinggi. So is the case with the variable job satisfaction which also has a positive and significant effect on the variable work performance. From the moderating variable used is the job satisfaction variable, it can be seen that job satisfaction strengthens the influence of communication skills on work performance, but conversely, the results obtained show that job satisfaction has a negative effect or weakens the relationship of organizational climate on employee job performance in Urban Village throughout Bukittinggi City.

The increase in Life Expectancy (UHH) has an impact on the increase in the elderly population and the problems due to aging. One of them is the system for regulating blood sugar levels which is disrupted due to changes in the body composition of the elderly in the form of increased fat composition from the body 14% to 30%. Efforts to prevent the incidence of Diabetes Mellitus is to achieve good nutritional status with anthropometric measurements, namely the division of body weight in kg with height in meters squared expressed in body mass index or BMI. This study aims to analyze the relationship between BMI and blood sugar levels in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency. The research design used was descriptive observational with a cross sectional approach. The number of samples was 40 elderly who were taken by purposive sampling technique. The instrument used to measure BMI is a digital weight scale, and a microtoise that has been calibrated, while blood sugar levels are measured using a glucometer. Data were analyzed by Pearson Corellation test. The results of this study indicate the frequency distribution of blood sugar levels in the elderly at the Posyandu Sabar Narimo on average 139.92 mg/dl and an average BMI of 25.24 kg/m2. The results showed that BMI was related to the variable of blood sugar levels with a correlation coefficient (r) of 0.614 and a significance value (?) of 0.0234 then there is a relationship. The conclusion in this study is that there is a relationship between blood sugar and BMI in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency.

This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance

This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis).The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.  Keywords: managerial ownership, institutional ownership, independentcommissioner, profit quality and company value.