There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.

officers' limitations in their analysis of data at the population and civil registry service in Bandung. The majority of these issues are brought on by the apparatus's lack of knowledge and skill as well as the sparse availability of computers. The sub-district office does not have adequate data storage, and data management and display are not supported by technology. Implementation strategy using coaching and training. The instruction offered takes the form of fundamental knowledge on how to show district population data using Smart PLS. Its operations include instruction and support for using the Smart PLS application in the Cipadung Village to present and process data. To determine how well the trainees understood how to use the Smart PLS program, interviews and questionnaires were administered as part of the service. The customer assistance team provides clear and comprehensive explanations of the data display. The use of this Smart PLS software aids Kelurahan staff in comprehending and processing data. It is beneficial to sub-district authorities in their work with the taught apps.

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.