Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan anggaran berbasis kinerja, ketepatan sasaran anggaran, dan ketaatan pada peraturan perundangan terhadap akuntabilitas kinerja instansi pemerintah. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data primer. Data primer tersebut yaitu kuesioner yang telah disebar kepada 97 responden di Perangkat Daerah Kota Surabaya. Teknik analisis data yang digunakan dalam penelitian ini adalah PLS-SEM dengan bantuan perangkat lunak SmartPLS versi 3.0 for windows. Hasil penelitian membuktikan bahwa variabel penerapan anggaran berbasis kinerja, ketepatan sasaran anggaran, dan ketaatan pada peraturan perundangan berpengaruh positif terhadap akuntabilitas kinerja instansi pemerintah. Hasil ini menunjukkan bahwa Perangkat Daerah Kota Surabaya memiliki tata kelola pemerintahan yang baik dengan pertanggungjawaban atas realisasi anggaran dan pengawasan yang dinilai baik.

Tujuan penelitian ini adalah untuk menguji pengaruh financial stability, external pressure, nature of industry, dan rationalization terhadap financial statement fraud. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2019. Dengan menggunakan metode purposive sampling diperoleh sebanyak 77 perusahaan manufaktur sebagai sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistic. Dalam penelitian ini terdapat uji model fit keseluruhan, tes hosmer dan lemeshow, uji goodness of fit, dan matrik klaifikasi. Hasil penelitian meneunjukkan bahwa financial stability berpengaruh signifikan terhadap financial statement fraud, sedangkan external pressure, nature of industry, dan rationalization tidak signifikan terhadap financial statement fraud

Riset ini bertujuan untuk menguji dan menganalisis pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, komitmen organisasi terhadap senjangan anggaran. Riset ini menggunakan jenis kuantitatif dengan menggunakan data primer. Data primer tersebut yaitu kuesioner yang disebar kepada responden. Teknik analisis data yang digunakan dalam riset ini adalah adalah PLS-SEM dengan bantuan perangkat lunak SmartPLS versi 3.0 for windows. Hasil riset membuktikan bahwa variabel partisipasi penyusunan anggaran, kejelasan sasaran, serta komitmen organisasi memiliki pengaruh terhadap senjangan anggaran.

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, profitabilitas, dan leverage terhadap nilai perusahaan dengan pengungkapan tanggung jawab sosial perusahaan sebagai variabel moderasi. Nilai perusahaan mencerminkan kemakmuran para pemegang saham perusahaan. Likuiditas, profitabilitas, leverage, dan pengungkapan CSR merupakan faktor-faktor yang dapat menjadi pertimbangan investor dalam mengembangkan suatu perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Hasil penelitian ini menunjukkan bahwa: 1) likuiditas memiliki pengaruh terhadap nilai perusahaan. 2) profitabilitas memiliki pengaruh terhadap nilai perusahaan. 3)leverage memiliki pengaruh terhadap nilai perusahaan. 4) pengungkapan tanggung jawab sosial perusahaan tidak mampu memoderasi pengaruh likuiditas terhadap nilai perusahaan. 5) pengungkapan tanggung jawab sosial perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan. 6) pengungkapan tanggung jawab sosial perusahaan tidak mampu memoderasi pengaruh pengaruh terhadap nilai perusahaan.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.
 
For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

The purpose of This study to find out the impact of Earning Per Share (EPS) and Price to Book Value (PBV) to the stock price of PT. Indofood CBP Sukses Makmur, Tbk period of 2010-2019. Quantitative approach is used to find and analyze the impact of Earning Per Share (EPS) and Price to Book Value (PBV) variables through the stock value simultaneously or partially, and to find out which variables provide the most dominant to the stock price of PT. Indofood CBP Sukses Makmur, Tbk. Based on The Test Result of Simple Linear Regression, Multiple Linear Regression, and Determination Coefficients show that the variable influence strongly to the price stock, in Partial Test (T Test) variable Earning Per Share (PBV) is unrelated and not significant on stock prices and Price to Book Value (PBV) associated with and significant to stock prices. The test result between EPS and PBV on the stock prices of PT. Indofood CBP Sukses Makmur, Tbk using the Runs Test proves that there is no autocorrelation in this study, and based on the Simultaneous Test, both variables can be concluded as Earning Per Share (EPS) and Price to Book Value (PBV) together with as important and significant to the stock price of PT. Indofood CBP Sukses Makmur, Tbk

Patient satisfaction cannot be separated from the code of ethics and quality service carried out by medical personnel. This study aims to determine the effect of Ethics and Service Quality of Health Workers on Patients Satisfaction at dr. Soepraoen Hospitals Malang. The research method used is descriptive analytic research. With a cross sectional study design. The population in this study were 100 people. The result of this study is there is a positive and significant effect of ethics health workers partially on patient satisfaction, there is a positive and partially significant effect of partially Service Quality on patient satisfaction, there is a simultaneous positive and significant effect of ethics health workers and Service Quality on patient satisfaction.

The purpose of this study was to evaluate several factors that hinder business growth, included capital constraints, quality of human resources, marketing capabilities, access to information, and partnerships in Surabaya. Respondents in this study were traditional micro snack entrepreneurs that used purposive sampling instrument like a Likert scale. In this study, the data analysis was used multiple linear regression. The findings in this study were the variables of capital, quality of human resources, marketing ability, access to information, and partnerships did not affect business growth. However, partially the capital variable did not have a significant effect on the growth of micro-businesses, while the variable of marketing ability increases negatively on the growth of micro-businesses, however, consumers can buy directly by visiting the business premises. The variable access to information has a significant and most dominant effect on business growth with a regression coefficient is 1.603 with a significance level of 0.013. The partnership variable has a significant effect on the growth of micro-businesses. In the development of MSME businesses, the presence of partners was very helpful and increased business growth

Flourishing is a subjective experience when positive emotion, engagement, positive relationships, meaning and accomplishment combine effectively (Seligman, 2011). Previous research found that engagement is not related to artistic activity (D'raven & Pasha-Zaidi, 2016), even though painting is an artistic experience with a sense of emotion, happiness, etc. (Winarno & Aryanto, 2016). The Association of Mouth and Foot Painting Artists (AMFPA) is an international association of painters with physical disabilities in which painters do not have hands and therefore rely on their mouths or feet when painting. This study aims to describe the flourishing of painters with physical disabilities who [the] are members of AMFPA. The method used in this research is a qualitative method with a phenomenological approach to capture the phenomena experienced by the participants as closely as possible (Smith, 2009). Interviews by telephone (conducted during the Covid-19 pandemic situation) and limited observation were carried out on 3 participants (male, aged 41-54 years) during March - November 2020, only once. Each interview session lasts 90-120 minutes by telephone. The validity of the data was tested using data triangulation, namely interviewing the significant other (Bachri, 2010), such as spouse, siblings and co-workers of the participants. The results of this study indicate that one of the elements of flourishing, namely engagement, is also experienced by painters with physical disabilities. Other findings show that the different backgrounds and experiences of each painter can have an impact on their flourishing experiences.

Program Pengabdian kepada Masyarakat (PKM) tujuannya adalah untuk membantu usaha mitra agar dapat meningkat dan berkembang lebih baik daripada sebelumnya. Pada Mitra Penjahit perempuan di Kota Madiun, Program PKM membantu mengembangkan usaha mitra melalui pelatihan teknik jahit dan penggunaan teknologi dalam membantu promosi produk agar lebih eksis atau lebih dikenal di masyarakat luas. Hal ini dilakukan dengan cara penguasaan manajemen sumber daya manusia yang dimiliki mitra secara efektif dan efisien, agar dapat meningkatkan manajemen produksi, manajemen pemasaran dan manajemen keuangan mitra. Dengan perbaikan dari pilar manajemen pada mitra akan membuat produk mitra semakin dikenal dan diakui oleh masyarakat.
Kata Kunci: Manajemen Usaha, Program PKM