Earnings management is an action taken by management that can increase or decrease profits, a step taken by the company to get as much profit as possible in the midst of high business competition. This study analyzes the Factors Affecting Profit Management in Manufacturing Companies. The influencing factors in this study include: leverage, company size, independent commissioner, audit committee, audit quality. The research sample used in this study was 232 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was chosen based on the purposive sampling method according to the criteria contained in this study and using multiple linear analysis models. As per the results of the study, it proves that all independent variables can only explain 44.6% of the dependent variable. Independent commissioner variables and audit quality have no effect on earnings management. While the leverage variable, company size, and audit committee influence earnings management.Keywords: earnings management, leverage, company size, independent commissioner, audit committee, audit quality

This study was conducted in Warung Es Kelapa Muda Pak Ambon Semarang. The purpose of this study was to determine out how marketing mix strategies were used in Warung Es Kelapa Muda Pak Ambon, and what factors helped and hindered it.The study used qualitative method of case study. With data collection using in-depth interview techniques, direct observation and documentation. To test the credibility of data, it used triangulation of data sources and triangulation of data collection techniques. The source of research data in in-depth interview was participant who have a position or authority on the object of the study, namely as many as 5 (Five) participants based on the principles of appropriateness and adequacy.From the results of this study, it shows that the implementation of marketing mix strategy has been done quite well and can increase sales of the products being sold. It is concluded that product quality, pricing, selection of promotional media, and sales locations play an important role in determining marketing strategy. The most powerful supporting factors are the characteristic taste of the product and location. Meanwhile, the most important inhibiting factors are promotion and weather changes.

Wingko Babat is a kind of cake made from young coconut, glutinous rice flour and sugar. Wingko is very famous on the north coast of the island of Java. This cake is often sold at train stations, bus stations or also in cake shops for family gifts. Wingko is usually round and usually served warm and cut into small pieces. Wingko can be sold in the form of large rounds or also in the form of small cakes wrapped in paper. The combination of sugar and coconut makes this cake delicious. Wingko has an important role for the economic growth of this region. Currently wingko is a popular food in Babat and Semarang with different brands and sizes being sold. Marketing strategy is one way to increase sales volume through a series of continuous ways. The research was conducted by the manufacturer of wingko tripe Padangsari Banyumanik, Semarang. Methods of data collection is done by interview and observation. The results of the research show that the marketing strategy carried out by the Padangsari wingko babat producer is to sell to other sellers through resellers and reduce the selling price to the reseller, and change the wingko babat icon from a train to a night bus which has the characteristics of other wingko icons.. Through the 4P marketing strategy, namely price, product, promotion, and place. Through the 4P marketing strategy, it is hoped that sales from Wingko Babat will increase more than before the Covid-19 pandemic.

ABSTRAK (TNR 10)  Perkembangan Bursa Efek Indonesi (BEI) hingga akhir tahun 2019 mengalami lonjakan yang sangat signifikan. Jumlah perusahaan yang melakukan IPO (Initial Public Offering) selama dua tahun berturut-turut mencatat rekor tertinggi dalam sejarah berdirinya Pasar Modal di Indonesia yaitu sejak 1977. Disamping itu, harga sahamnya cenderung mengalami underpricing yaitu harga di pasar perdana  lebih rendah daripada harga saham di hari pertama di pasar sekunder atau jumlahnya mencapai 91,6% dari jumlah yang listing sebanyak 146 perusahan. Fenomena tersebut dapat disebabkan adanya perilaku herding (Supriyanto, 2020).Namun dari beberapa hasil penelitian masih ada perbedaaan temuan seperti yang dilakukan oleh Renoldy dan Lucky (2018) dan Arisanti dan Asri, Marwan  (2018) menyimpulkan masih ada indikasi perilaku herding saat IPO di BEI, tapi hasil penelitian yang dilakukan Ismiyanti dan Fuad Armansyah (2010) tidak melihat adanya indikasi perilaku herding. Oleh karena itu sangat menarik untuk mengkaji lebih lanjut penelitian yang sejenis, tapi dengan periode pengamatan yang jauh lebih lama yaitu 10 tahun atau dari tahun 2010 2019.Berdasarkan hasil penelitian dapat diketahui bahwa tidak terjadi aktifitas herding yang signifikan sampai dengan hari ke-29 setelah penawaran perdana saham dan tidak ditemukan hubungan non linier yang signifikan antara CSAD dan return pasar. Dari sini dapat disimpulkan bahwa investor cenderung bertindak rasional dalam mengambil keputusan baik untuk membeli atau menjual saham dan bukan mengikuti konsensus pasar dalam bertransaksi di Bursa Efek Indonesia selama periode tahun 2010 -2019.  Kata kunci: IPO, Underpricing, Perilaku herding, pasar perdana dan pasar sekunder  bstract  The development of the Indonesian Stock Exchange (IDX) until the end of 2019 experienced a very significant jump. The number of companies that made IPOs (Initial Public Offerings) for two consecutive years recorded the highest record in the history of the establishment of the Capital Market in Indonesia, namely since 1977. In addition, the stock price tends to experience underpricing, namely the price on the primary market is much lower than the stock price in Indonesia. the first day on the secondary market, or the number reached 91.6% of the total listings of 146 companies. This phenomenon can be caused by herding behavior (Supriyanto, 2020).However, from several research results, there are still differences in findings such as those made by Renoldy and Lucky (2018) and Arisanti and Asri, Marwan (2018) concluded that there are still indications of herding behavior during IPO on the IDX, but the results of research from Ismiyanti and Fuad Armansyah (2010) see no indication of herding behavior. Therefore, it is very interesting to further study similar research, but with a much longer observation period of 10 years or from 2010 - 2019.Based on the research results, it can be seen that there was no significant herding activity until the 29th day after the initial offering of shares and there was no significant non-linear relationship between CSAD and market returns. From this it can be concluded that investors tend to act rationally in making decisions whether to buy or sell stocks and not to follow market consensus in transacting on the Indonesia Stock Exchange during the period 2010-2019.  Keywords: IPO, underpricing, herding behavior, local and secondary markets

This study's purpose is to understand the accounting information system effectiveness, the use of information technology, the technological sophistication, and   the participation of management towards Bank Jateng Kantor Pusat's individual performance. The methods that being used in this study are survey method and Questionnaire method using Likert scale. Data used in this research are primary data and the sampling was done by the purposive sampling method. Hypothesis test used mulptiple liner regression analysis.                       In addition, analysis method that being used is Linear Regression Method. The result shows that individual performance is much affected by the effectiveness and reliability of the AIS system. And the use of information technology and the technological sophistication doesn t affect on the individual performance. The F test shows that independent variables are simultaneously gives impact on individual performance. The t test shows a significant effect towards individual performance with significance rate of 0,001 for the use of information technology accounting information system effectiveness, 0,266 for the use of information technology, 0,351 for the technological sophistication and 0,002 for participation of management

                                                                                    AbstractThe purpose of this study was to determine the strategies used by UMKM endolita snacks, what competitive strategy is used during the pandemic so that it can compete until now. The research was conducted on UMKM endolita snacks in Demak. Methods of data collection is done by observation and interviews. The results showed that the competitive strategy carried out by endolita snack UMKM was a competitive strategy through SWOT analysis, strategy with a price (low cost), perform product differentiation by providing various kinds of snacks which are self produced and taken from distributors as well as products for sale. The conclusion of this study is that endolita snacks SMEs apply low-cost competitive and development of mission, objectives, strategies and policies so that they can be achievedthrough a SWOT analysis  strategies and differentiation in increasing their competitiveness,to find strategic fit between external opportunities and internal strengths,in addition to paying attention to external threats and internal weaknesses.Keywords: covid-19, competitive strategy, SWOT, low cost, product differentiation.

Berlatar belakang banyaknya jumlah mahasiswa yang berkuliah di Universitas Semarang kelas karyawan sore pada tahun 2018 dan juga menjadi seorang karyawan atau pekerja di sebuah perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh manajemen waktu, manajemen SDM dan stress kerja terhadap kepuasan kinerja pada mahasiswa Universitas Semarang yang sudah bekerja atau berpenghasilan. Populasi dalam penelitian ini adalah Mahasiswa Fakultas Ekonomi Universitas Semarang Angkatan 2018 yang berjumlah 2.546 orang, sedangkan sampel dalam penelitian ini adalah 50 orang. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda. Hasil analisis menunjukkan bahwa manajemen waktu dan manajemen sdm berpengaruh positif signifikan terhadap kepuasan kerja mahasiswa yang bekerja. Sementara stress kerja tidak berpengaruh signifikan terhadap kepuasan kerja mahasiswa yang bekerja.

Profit can be assumed as an important component to describe the positif financial condition in a business. Based on this basis, the achievement of the profit statement is something that is often pursued by business. Even to pursue a condition called profit, an organization's management often uses various ways to pursue the profit position. In the other side, profit can be assumed as an excess of the difference between all receipts and all expenditures. But, in the different opinion, profit also increasingly in meaning along with the perception by Micro, Small and Medium Enterprises (MSMEs). Based on the capability  and len s indicators obtained by the MSME actors. The purpose of this study is to explore the meaning of profit from the perspective actors of MSMEs. The research method uses a phenomenological approach. Then the results of the analysis were obtained by digging up information at the research site through interviews with three MSME actors. The research shows the results that MSME actors describe profits based on various perspectives such as the ability of MSME owners to complete obligations related to employee salary costs, electricity costs, and can run operations even though economic conditions are not stable.

Tujuan penelitian ini ialah untuk mengetahui dan mendeskripsikan strategi Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Daerah Kabupaten Kerinci dalam meningkatkan kinerja Aparatur Sipil Negara. Penelitian ini menggunakan pendekatan kualitatif dimana data diperoleh melalui wawancara kepada 9 orang informan. Dari hasil penelitian diketahui bahwa tahapan-tahapan dalam penilaian strategi kinerja dilakukan dengan melalui evaluasi dengan para pegawai kemudian menemukan titik kesepakatan sesuai dengan perumusan strategi, penerapan strategi, dan penilaian strategi.

Penelitian ini mengambil lokasi di Desa Baru Sungai Medang Kecamatan Air Hangat Timur Kabupaten Kerinci. Tujuan penelitian untuk mengetahui Kebijakan Pemerintahan Desa Baru Sungai Medang Dalam Memberdayakan Masyarakat. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif. Adapun informan berjumlah 10 orang. Teknik dan alat Pengumpulan data dalam penelitian ini adalah wawancara, observasi, dokumentasi. Alat pengumpulan data berupa daftar pertanyaan, pena, buku/kertas. Unit analisis adalah individu pemerintah dalam memberdayakan masyarakat di Desa Baru Sungai Medang Kecamatan Air Hangat Timur. Hasil penelitian menunjukkan Analisis Kebijakan Pemerintahan Desa Baru Sungai Medang Kecamatan Air hangat Timur Dalam Memberdayakan Masyarakat sudah berjalan secara maksimal. Dalam menjalankan kebijakan sudah berjalan dengan baik dengan bantuan masyarakat dalam melakukan musyawarah. Merumuskan kebijakan berjalan sesuai dengan prosedur dan ada banyak kebijakan yang ingin diterapkan Pemerintah Desa namun ada begitu banyak kendala yang membuat kebijakan belum dilaksanakan, hal tersebut menunjukkan bahwa Pemerintah Desa berupaya menerapkan Kebijakan dalam Pemberdayakan Masyarakat Desa namun tidak semua berjalan sesuai keinginan mereka karena memerlukan proses dan juga waktu, melihat dari Pemberdayaan Masyarakat yang sudah di terapkan dapat membantu perekonomian masyarakat desa, maka dari itu Pemberdayaan harus dilakukan secara bertahap supaya hasil dari Kebijakan Pemberdayaan Masyarakat di Desa Baru Sungai Medang dapat terlihat.