The purpose of this study is to describe the influences of liquidity (current ratio), profitability (ROE), sales growth, and the assets structure (fixed assets ratio) on capital structure. The population are the entire listed Garment & Textile companies on Indonesian Stock Exchange, which amounts 17 companies. Sampling method in this study is purposive sampling technique with criteria; listed successively on Indonesia Stock Exchange during 2013-2016 and generated profit during 2013-2016 and total sample are 8 companies. This study uses non-participant observation technique to collect the secondary data and multiple regression technique to analyze the influence of the independent variables to dependent variable. Findings of this study indicate that variable liquidity, profitability, and sales growth are partially give significant negative effect on capital structure, while the assets structure give significant positive effect on capital structure. Keywords: capital structure, liquidity, profitability, sales growth, assets structure
Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.
Salah satu permasalahan yang sudah tidak asing lagi di tengah masyarakat saat ini adalah mengenai pemberdayaan dan pengolahan sampah, baik pengolahan sampah organik maupun sampah anorganik. Desa Penebel merupakan salah satu desa yang memiliki permasalahan terkait pengolahan sampah. Saat ini, sampah dedaunan dan sampah organik lainnya dirasa kurang dimanfaatkan secara maksimal oleh masyarakat Desa Penebel. Salah satu alternatif yang dapat meminimalisir hal tersebut adalah dengan membuat Teba Kekinian, dimana Teba Kekinian merupakan Lubang Resapan Biopori dengan ukuran besar. Nantinya, sampah organik akan dimasukkan ke dalam Lubang Resapan Biopori tersebut, kemudian fauna yang ada didalam tanah akan terpancing oleh sampah organik dan akan membuat terowongan-terowongan kecil sehingga air akan cepat meresap. Tujuan dari kegiatan ini adalah mengenalkan dan membantu masyarakat Desa Penebel untuk mengatasi permasalahan sampah organik. Kegiatan ini menggunakan metode observasi, study literature dan dokumentasi. Pelaksanaan kegiatan ini meliputi penentuan lokasi, pembuatan RAB dan rancangan gambar, pengajuan rancang bangun Teba Kekinian ke pemerintah Desa Penebel serta pembuatan Teba Kekinian. Dari kegiatan yang dilaksanakan, Teba Kekinian yang dibuat di Kantor Desa Penebel diharapkan dapat dijadikan contoh oleh masyarakat dan diharapkan agar masyarakat juga ikut membuat Teba Kekinian di lingkungan rumah masing-masing.
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