Laporan keuangan adalah informasi mengenai kondisi suatu emiten, yang mana akan menjadi suatu informasi yang menggambarkan kinerja perusahaan dan bermanfaat dalam pengambilan keputusan bagi pihak yang berkepentingan. Penelitian ini dilakukan untuk menganalisis penerapan PSAK No. 3 dalam penyusunan laporan keuangan sebagai bentuk pelaporan keuangan di Indonesia pada sub sektor rokok tahun 2020. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis isi. Penelitian ini menyimpulkan bahwa kebijakan akuntansi dalam penerapan penyesuaian PSAK No 3 efektif berlaku 1 Januari 2016. Kebijakan akuntansi yang sama dalam laporan keuangan tahunan diterapkan dalam laporan keuangan interim, kecuali untuk perubahan kebijakan akuntansi yang dilakukan setelah tanggal laporan dengan kata lain kepatuhan terhadap SAK harus diungkapkan.

Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.

<p>The era of change that is increasingly advanced, encourages people to want to achieve a better life. This achievement is shown through the performance and achievements given at work. So it takes the ability or performance of better employees. In fostering work skills and improving the performance of each employee, inseparable from the work ethic that is believed to be and the motivation possessed by individuals. The purpose of this study is to analyze the effects of work ethics and motivation on employee performance partially or simultaneously. The population in this study were employees of Ony Comp Malang who assessed 25 people. This study used a saturated sample technique and data analysis using multiple linear regression analysis.<br /><br /></p>

AbstractIndonesia is a democratic country with political party acting as people voices. Politician acquiregovernmental position through affiliation with a political party. The political party voices can influenceother parties and the whole political system. Hence, measuring the influence of a political party is done todetermine the impact in the government system. Using harmonic centrality algorithm to measure theinfluence of a political party or politician which facilitated by Node2Vec. Analysis results shows that thereis a political party that has the most influence in the government. However the graph has quite low densitydue to data limitation.Keywords: harmonic centrality, node2vec, politician, graph analysis