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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.

Based on this, the research has the aim to test the effect of profitability, dividend policy, and the policy of debt to the value of companies listed on the Indonesia Stock Exchange. In this study population is all listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sample in this study are listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sampling method used in this study is judgment sampling method, which is one form of purposive sampling by sampling predetermined based on the intent of the study. Based on this can be obtained samples 36 companies. Methods of data analysis using multiple linear regression analysis. Based analyst who conducted the study concluded that profitability has a significant influence on the value of the firm's dividend policy has a significant influence on the value of companies and debt policy has no significant effect on firm value.  Keywords: profitability, dividend policy, debt policy, and value of the company

This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze data and hypothesis mediation analysed by using Sobel test. The results show that foreign ownership, managerial ownership, and public ownership have a negative and significant impact on the idiosyncratic risk, while the promoter ownership has a positive and significant impact on the idiosyncratic risk. Idiosyncratic risk and promoter have a negative and significant impact on firm value, foreign ownership  has a positive but  insignificant impact on firm value, while managerial ownership and public ownership have a positive and significant impact on firm value. In addition, idiosyncraticn risk can madiate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value. The implication of this research is that companies and investors can consider the importance of idiosyncratic risk through diversification of ownership structure as a mechanism for achieving firm value. The idiosyncratic risk is expected to assist the investor in making business decisions as they reflect the company’s specific information and fluctuate accordingly and the movement is independent of market movements.  Keywords : ownership structure, foreign ownership, promoter ownership, managerial ownership, public ownership, idiosyncratic risk, and firm value

Prostitution is an act that deviates and violates the rules of social and religious values ​​and norms. Prostitution involving parties such as pimps, commercial sex workers, and service users comes from various circles due to economic factors and lack of mental strength in dealing with global changes in society that changed to the modern era, as well as lifestyle demands where values ​​and norms exist in in society began to be eroded by the changing times that are increasingly developing. The method used in this research is normative juridical, research specifications in concreto, secondary data sources, the data obtained will be analyzed qualitatively. The results showed that law enforcement in the handling of prostitution in Demak Regency was carried out using the model of actual enforcement law. It emerged after the discretion in law enforcement was believed to be due to limitations, both related to infrastructure, quality of human resources, quality of legislation and lack of community participation. Law enforcement officers include the Civil Service Police Unit, Demak District Police, and Social Services. Obstacles that occur in law enforcement in the prevention of prostitution in Demak Regency are due to legal factors including; in the sound of the Regional Regulation numbers are unclear so that it can be bargained in other words not in accordance with these rules, law enforcement factors; law enforcement officials are less assertive, law enforcement officials prioritize the principle of humanity, and the lack of personnel, factors and facilities include; the absence of rehabilitation houses to accommodate community disease perpetrators (CSWs) and lack of funding to crack down on perpetrators to the judicial process, community factors include; the community is less participating in reporting the practice of prostitution around them, and there are backing / thugs or pimps who protect commercial sex workers to provide information early so they can escape, cultural factors include; The inherent community culture has long since begun to be abandoned, and the existence of a modern city culture has entered the Demak District.   Keywords: Law Enforcement, Prevention of Prostitution

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria.  Keywords: management of fixed assets, internal control systems (spi).

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

The purpose of this study is to measure the financial performance of PT. Adaro Energy, Tbk by using the EVA method, in order achieve magnitude of the creation economic value added and to see level of return desired by investors. Research method used in this study is a qualitative method and is descriptive with a quantitative approach where there are no samples or populations, because researchers are looking for problems that exist in PT. Adaro Energy, Tbk for the period of 2011 - 2017 using the method of Economic Value added (EVA) where in searching for WACC uses the CAPM approach. The results of the study are as follows: value of EVA experienced fluctuations, in 2011 showed a positive that is equal to 577,480 in 2012 showed a negative (470,427) in 2013 experienced a positive amount of 840,781 in 2014 had a negative of (1,426,963) in 2015 increased 1,983 .884 and in 2016 decreased (900,080) and in 2017 amounted to (1,348,304), this shows presumption that EVA in 2011, 2013 and 2015 occurred a value-added process for companies that could mean that there was more economic value, after company is able to pay all obligations funders or creditors according to their expectations, but in 2012,2014 and 2017 EVA shows that there is no value added process which means that company is unable to pay obligations to funders or creditors as expected value is not achieved.

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Based on observations, the learning method used at SD N JatisariSemarang in the form of lectures, discussions, questions and answers with the book media. Learning methodswhich so far has not been implemented enough to have an impact on the level of student understanding ofmaterial taught. The method used was less successful so students felt boredand saturated. Efforts to overcome the problems of the learning process need a solutionwith new methods that can be developed. This research uses the concept of mediainteractive Talking Stick method by adding interaction and bringing interesting featuresas well as a system for better and more varied enjoyment through prominent figureshas a good character and at the same time has a history of using puppet media.From the results of the analysis, the concept of the media chosen as interactive media is character recognitionPandawa puppets in the form of a cartoon Manga (Japanese style cartoon) so it becomesmore attractive without reducing the value of local kerifan contained therein. The strength of the mediathis is modifying wayang recognition products through digital services on a system-based basiscomputers that respond to user actions, besides that the product has other advantages, namely the teachercan change or replace evaluation questions. The results are from student questionnaire data beforeusing learning media that is in the average category 41% - 60% includedin a fairly low category, while from the data the value of students after using the mediain the category 81% - 100% included in the very high category.

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

Every two minutes one person dies of cardiac arrest. death rates can  be prevented if the victim gets immediate assistance, if someone who is trained in pulmonary cardiac resuscitation (CPR) provides basic life support until medical assistance takes over. Basic life support can be done by anyone and anywhere as soon as possible at the beginning of the occurrence of cardiac arrest to increase survival. This activity aims to provided health education to the community so that they can know and demonstrate how to provide basic life support in cases of cardiac arrest. Methods: Health education uses the lecture method of discussion accompanied by demonstration with power point media which is assisted with LCD and projector for 30 minutes then followed by demonstration using CPR manikin(Cardiopulmonary Resuscitation) for 10 minutes. A sample size of 30 people in Br. Tek-Tek, Desa Peguyangan, Denpasar Utara with accidental sampling technique. Results: The minimum results achieved are 80% at the point of practicing how to provide pulmonary heart resuscitation and a value of 100% is at 2 points of each evaluation which mentions the meaning of basic life support and mentions the steps of basic life support, while for indications and contraindications from basic life support 90% of participants were able to mention it. Conclusion: Health education program activities and demonstrations about basic life support that have been implemented are very useful to increase knowledge and are expected to be able to practice and provide first aid in cases of respiratory arrest and cardiac arrest. 

 Human Trafficking is an act of recruitment, shelter, sending, transferring, or accepting someone with the threat of violence, using violence, kidnapping, confinement, counterfeiting, fraud, abuse of power or vulnerable positions, debt bondage or paying or benefits, so obtain approval from the person who holds control over the other person, whether carried out within the state or between countries, for the purpose of exploitation or to result in exploitation (Law Number 21 of 2007 concerning the Eradication of Crimes in Trafficking in Persons).           This study aims to analyze aspects of judges' consideration of the criminal termination of perpetrators of trafficking in persons in Decision Number 632.K / PID.SUS / 2016 and Decisions Number 1447.K / PID.SUS / 2016, covering juridical, philosophical, and sociological aspects. Juridical aspects are based on the existing legal umbrella and judge as the applicator, sociological aspects, namely the application of the law concerning the values ​​of society in order to create legal justice, and philosophical aspects that are based on the value of truth and justice.           This research is a type of normative juridical research that focuses on studying the application of positive legal norms or norms.           The problem in this study regarding the basis of the judge's consideration in imposing criminal sanctions against perpetrators of trafficking in persons and the comparison of judges' considerations related to criminal imposition of perpetrators of human trafficking in decisions No. 632.K / PID.SUS / 2016 and Decisions Number 1447.K / PID.SUS / 2016.           From the results of this study indicate that, the application of the law where the judge as the applicator is in accordance with the values ​​of the law, and the community, but still very minimal or the need for more policies on victims of trafficking, namely the right to restitution (restoration of the rights of victims from trafficking).

Background: Urinary catheterization is a medical action that is often carried out for diagnostic and therapeutic purposes. One side effect of catheter placement is pain. Pain felt during catheter placement due to urethral trauma. Pain can be affected by the length of time the catheter is attached. The results of a preliminary study of 5 different patients who were attached to a catheter at different times had different pain intensities. Objective: To find out the relationship between the length of time the catheter is attached to the pain intensity of a patient with a urethral catheter. Method: This study is a non-experimental study with a cross sectional approach. The sampling technique used was Purposive Sampling and the sample size was 38 people. Data collection tools use observation sheets and numeric rating scale (NRS) to assess pain intensity. Bivariate analysis using Pearson Product Moment correlation analysis. Results: The length of time the catheter is installed is at most two days and one day which are 21.1% and 18.4%, respectively. The pain intensity of patients with urethral catheters in the lightest category is 42.1% while the moderate and heavy categories are the same in the amount of 26.3%. The results of bivariate analysis obtained the value of the correlation coefficient (r) of -0.914 with p value 0,000 (p <0.05). Conclusion: There is a significant negative relationship between the difference in catheter-attached time and the pain intensity of a patient with a urethral catheter where the longer the catheter is attached, the less pain is felt.

Self-interest starts at the early life of human beings. Along with his body self-interests also grows in the biological growth of a child. Mankind tends to do everything for his own interest, such as to fulfill his needs. Meanwhile, there is another terminology that close to self-interest, i.e. selfishness. Regardless we have to determine the meaning of both terminologies. Self-interest depends on condition, while selfishness focus on ones own interest. Selfishness has no value per se, and it is different with self-interest. In social relationship, self-interest is not without problem. In this paper, we try to describe several conditions  of  such  relationship  by  using  the  theory  of  George  Simmel.  Is  there  any condition to bring the self-interest for a good relationship? Therefore, the purpose of this paper is to achieve the knowledge and an encouragement for the highest social virtue in relationship.

Tujuan diadakannya penelitian ini adalah untuk mengetahui peran guru PPKndalam melakukan perencanaan, pelaksanaan dan evaluasi Pembelajaran PPKn terhadappembentukan karakter disiplin siswa. Lokasi penelitian adalah di SMA Negeri 6Surakarta.Metode penelitian yang digunakan adalah survei dengan pendekatankuantitatif dengan rancangan penelitian yang bersifat deskriptif assosiatif.Populasipenelitian siswa Kelas X SMA Negeri 6 Tahun Pelajaran 2017-2018 sebanyak 136siswa dan keseluruhannya digunakan sebagai sampel dengan teknik sensus. Teknikpengumpulan data menggunakan kuesioner, wawancara, observasi dan studi pustaka.Teknik analisis data menggunakan regresi linear berganda. Hasil penelitianmenunjukkan bahwa peran guru PPKn dalam melakukan perencanaan pembelajaranberpengaruh positif dan signifikan terhadap pembentukan karakter disiplin siswadengan nilai t hitung 3,148 dan p value 0,002 < 0,05. Peran guru PPKn dalammelakukan pengelolaan pembelajaran berpengaruh positif dan signifikan terhadappembentukan karakter disiplin siswa dengan nilai t hitung 2,561 dan p value 0,012 <0,05. Peran guru PPKn dalam melakukan evaluasi pembelajaran berpengaruh positif dansignifikan terhadap pembentukan karakter disiplin siswa dengan nilai t hitung 3,120 danp value 0,002 < 0,05. Peran guru PPKn dalam melakukan perencanaan, pelaksanaan danevaluasi Pembelajaran PPKn berpengaruh terhadap pembentukan karakter disiplin siswasebesar 32,3% sedang sisanya sebesar 67,7% dipengaruhi oleh faktor lain di luar modelpenelitian.Kata kunci : Perencanaan, Pelaksanaan, Evaluasi Pembelajaran dan KarakterKedisiplinan

The title of this devotion is "Tutoring to overcome learning difficulties" the guidance of learning is part of the guidance and counseling that has the purpose of guiding the child in order to achieve optimum learning achievement (according to his ability), especially for children who have learning difficulties or those whose value is ugly even though the IQ is not low. Parents and teachers are expected to be mentors for children who like it. However, not all parents and teachers can become mentors to children who are having difficulty learning it well. They need to know what they can do to overcome / guide the child in order to perform optimally. To overcome this it is necessary to have additional knowledge and understanding of learning guidance. The target audience in this devotion program is Non-Productive Society of teachers and parents of kindergarten Lakshmi 7 Surakarta. They need to be given additional knowledge because the kindergarten teacher Lakshmi 7 does not have S1 background but Lakshmi 7 kindergarten teacher only from SMK, so the knowledge about guidance and counseling that should be given to the child is not found in school and not understood at all. so also with the parents of students who only average background of high school graduates they also understand the Guidance and Counseling that should be given also for Children. So that both at school and home children do not get guidance as it should be. While the method used in this devotion is Lecture / counseling and discussion and training. In this case, counseling is deemed best suited to increase their knowledge and understanding of counseling and guidance for children. As the evaluation is used questionnaires and discussions to explore their implementation in the field after counseling. The results of this dedication of parents and teachers to understand the importance of tutoring for children overcome learning difficulties. While the results of training as a guide in learning obtained 77.8% (21 Parents and teachers) can carry out its role as a mentor learning for children. So it can be concluded that the implementation of the devotion of learning guidance to overcome learning difficulties in parents and teachers Kindergarten Lakshmi 7 Turisari Surakarta successful. This can be evidenced from the results of the training that was attended by 27 people already able to be a mentor of 21 people.Keywords: Counseling, Guidance learn to overcome learning difficulties, teachers and parents.

This study aims to analyze and explain the influence of Attractions, Activities, Amenities, and Accessibility (4A) on tourist satisfaction at Taman Nusa Bali which is experiencing unfavorable conditions including a decrease in the level of tourist visits every year, besides that there are several conditions of tourism components that need to be improved. The sample used in the study was 100 respondents. The research data was processed by quantitative statistical analysis using multiple regression analysis to determine the effect of the independent variable on the dependent variable. The results of the regression analysis show that an increase in variable 4A will increase tourist satisfaction. The results of the multiple regression analysis test show a significant F value, the adjusted R2 square coefficient value of 0.604 indicates that all 4A variables have a significant effect on tourist satisfaction together with a close relationship of 60.4%. This shows that to increase tourist satisfaction it is necessary to increase all tourism components in order to increase tourist satisfaction in the next period. 

The purpose of this study was to determine the role of celebrity endorsers on buying decisions. Using purposive sampling technique with 70 respondents which obtained from distributing questionnaires to buyers at PT. Timbul Jaya Motor Boyolali. Based on the multiple linear regression analysis method, either partially or jointly, it shows that the variables of attractiveness, credibility, and expertise of the celebrity endorser studied have a significant effect on buying decision. The Adjusted R-Square value is 0.670, which means that 67% of the buying decision variables can be explained by the attractiveness, credibility, and expertise of celebrity endorsers, while the remaining 33% is explained by other variables that not examined in this study.