Financial performance is one of the significant aspects of measuring industrial profits. The purpose of this research is to find empirical evidence of the influence of Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Intellectual Capital on Financial Performance. The population in this study are banking companies in 2018-2021 listed on the Indonesia Stock Exchange (IDX). The sampling technique used is a purposive sampling technique to obtain a sample of 79 samples that have met the criteria. The data analysis technique used is multiple regression analysis. Financial performance in this study was measured using the profitability ratio (ROA). The results of this study prove that the variables of managerial ownership, independent board of commissioners, and board of directors do not affect financial performance. While the intellectual capital variable has a positive effect on financial performance.

This study examines the effect of woman director on firm performance and risk in ASEAN banking firms. The data used in this study was obtained from Bloomberg and OSIRIS database and also firm's annual reports during 2014-2018 and conducted on five countries in ASEAN, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand. The final sample used in this study consists of a total of 375 observations. This study uses panel data regression model analysis, ie. fixed effect regression and random effect regression. The results showed that woman director has a positive and significant effect on firm performance. The results also showed that woman director has a negative and significant effect on risk. This results indicate that the presence of woman director can improve firm performance and reduce risk.

Postpartum blues iceberg phenomenon which is difficult in detection because people still think of psychological disorders is a natural thing as a maternal instinct and protective attitude towards her baby. The incidence of postpartum blues is quite high at 26-85% and continues with postpartum depression with varying amounts of 5-25% after the mother gives birth. The purpose of this study to know is there any influence of IEC (Information Education Communication) preparation for labor on the incidence of postpartum blues. The research method with quasi experiment with post test with control group which makes it possible to compare the results of sampling diberikan.Teknik intervention by total sampling. Results showed that respondents with age healthy reproductive 33 respondents (83%), parity primiparous and multiparous same that 20 (50%), the level of elementary education (13%), middle (38%), high school / vocational (43%), D3 / S1 (8%), job: working mothers (38%), not working (62%), treatment groups: normal (80%), postpartum blues (20%), the control group: normal (45%), postpartum blues (55%). Bivariate analysis of these studies by Mann Whitney Test results obtained pvalue = 0.024 <0.005, which means there is the effect of KIE childbirth and post-partum the incidence of postpartum blues From the results of this study are expected health workers, especially midwives need to provide IEC in third trimester pregnant women about childbirth and postpartum in order to reduce the incidence of postpartum blues Keywords: KIE administration, the incidence of postpartum blues 1), 2) , 3). : Civitas Akademika dan Dosen jurusan Kebidanan Semarang

Konservatisme merupakan prinsip akuntansi yang penerapannya menyebabkan angka laba dan asset menjadi rendah serta biaya hutang menjadi tinggi. Hal ini disebabkan karena konservatisme akuntansi menganut prinsip memperlambat pengakuan pendapatan serta mempercepat pengakuan biaya. Jenis penelitian ini adalah penelitian kuantitatif dengan data sekunder yaitu laporan keuangan  pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di  Bursa Efek Indonesia periode 2010-2014. Pemilihan sampel dilakukan dengan metode purposive sampling dan diperoleh sebanyak 13 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan regresi linear berganda dan uji asumsi klasik untuk analisis data serta uji F dan uji t digunakan dalam menguji hipotesis penelitian. Hasil yang diperoleh bahwa Tingkat Kesulitan Keuangan tidak berpengaruh positif dan tidak signifikan terhadap Konservatisme Akuntansi, Tingkat Hutang berpengaruh negatif dan signifikan terhadap Konservatisme Akuntansi, Kepemilikan Manajerial tidak berpengaruh negatif dan tidak signifikan terhadap Konservatisme Akuntansi.