Investors assess and demand banks to improve their risk management. Then, the profit earned by the bank is not yet known the effect of risk management on firm value. The aim of this study is to determine the effect of risk management disclosures on firm value with profitability as a mediating variable. The population used in this study are all banks listed on the Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. This type of research is a correlational study consisting of thirty-six banks as research samples. Furthermore, the sampling method used in this study was purposive sampling. The results showed that the disclosure of risk management has a positive effect on profitability and firm value. Then, the risks and opportunities in this study can be managed well by the company so that it has a positive effect on increasing the company's profitability. The market implication assumes that risk management disclosures can be used as one of the relevant information to increase the value of the company. However, profitability in this study cannot mediate the relationship between risk management disclosure and firm value. The size of profitability produced in banks in Indonesia is not a determining factor in managing a company's risk management activities. So it can be concluded that risk management is disclosed solely because it fulfills corporate responsibilities and complies with government regulations.

ini bertujuan untuk menganalisis secara mendalam efektivitas dan efisiensi tata kelola pendistribusian dana zakat. Metode yang digunakan adalah studi ka sus pada Badan Amil Zakat (BAZ) Kabupaten Banyumas, Purbalingga, Banjarnegara dan Kebumen. Penelitian ini menemukan adanya infor masi yang nyata bahwa efisiensi dan efektivitas penyaluran zakat dapat mewujudkan good zakat governance. Implikasinya, BAZ tiap Kabupaten perlu meningkatkan efisiensi untuk biaya adminstrasi dan mengupaya kan penyaluran dana zakat pada sektor produktif. Selain itu, masyarakat golongan asnaf fakir, miskin, amil, dan fisabilillah harus diprioritaskan dalam pendistribusian dana zakat.

The implication of this research is that company managers are expected to make dividend payout ratio decisions by looking at the factors that influence it, this is hoped that the company can avoid agency problems that can cause agency costs in the company, for corporate investors it is expected to be used as reference material for investing in the company by looking at the factors that affect the dividend payout ratio before investing, this study is expected to provide information about the factors that can affect the dividend payout ratio in the financial sector companies and is expected to be used as a reference for further research in the field of dividend payout ratios, further researchers can add other variables to find out other variables that affect the dividend payout ratio. This study is a study that uses secondary data and this study aims to determine the effect of company size, institutional ownership, leverage, and profitability on dividend payout ratio. The population in this study were financial sector companies on the Indonesian stock exchange in the period 2016-2018. The sample in this study were 16 companies in a 3year period. The sampling technique used was purposive sampling and the data analysis used was multiple linear regression analysis. The results of this study indicate that institutional ownership and profitability have a significant positive effect on the dividend payout ratio. Meanwhile, the variable company size and leverage does not have a significant effect on the dividend payout ratio.

Kegiatan ini bertujuan untuk meningkatkan pemahaman dan keterampilan perajin batik mengenai motif batik khas Purbalingga. Adapun tujuan kegiatan ini adalah: meningkatnya keterampilan peserta dalam melakukan desain motif batik khasPurbalingga, peserta mampu melakukan teknik desain yang baik dan berkurangnya ketergantungan kepada daerah lain dalam melakukan desain batik sehingga dapat menekan biaya produksi dan menekan harga jual. Objek dalam kegiatan Pengabdian Kepada Masyarakat ini merupakan ibu rumah tangga yang tertarik dan telah menekuni dunia perbatikan dari desa Metenggeng, Desa Cipaku dan Desa Sangkanayu Kecamatan Mrebet Kabupaten Purbalingga. Kegiatan dilaksanakan dengan memberikan penyuluhan dan pelatihan. Hasil kegiatan menunjukkan adanya peningkatan keterampilan desain batik dengan motif khas Purbalingga. Diharapkan peningkatan keterampilan membuat desain motif batik khas Purbalingga, dapat meningkatkan penghasilan perajin batik serta menjaga warisan leluhur.

<p class="abstrak"><em>This study discusses corporate governance arrangements that are proxied by the board of independent commissioners, the audit board and complaints of social responsibility to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 58 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit audit variables have a significant effect on firm value. While the independent commissioner variables and disclosure of social responsibility are not significant to the value of the company.</em></p>