Penelitian ini bertujuan untuk melakukan pengujian secara empiris terhadap pengaruh kepemilikan institusional, profitabilitas dan ukuran perusahaan terhadapkebijakan hutang pada perusahaan yang listing di BEI tahun 2012. Metodepengambilan sampel dengan menggunakan purposive sampling dengan jumlahsampel akhir 237 perusahaan. Teknik analisis yang digunakan adalah regresi linearberganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidakberpengaruh terhadap kebijakan hutang. Sedangkan profitabilitas dan ukuranperusahaan berpengaruh positif terhadap kebijakan hutang.Kata kunci : kepemilikan institusional, profitabilitas, ukuran perusahaan kebijakanhutang.

INTRODUCTION OF OPEN JOURNAL SYSTEM FOR SCIENTIFIC PUBLICATION OF STUDENTS. This activity is intended to provide understanding for students that according to the latest regulations, students are required to conduct scientific publications. Scientific publications are intended to communicate the results of academic research carried out to contribute to the development of science. However, many students do not understand how to publish their work properly. This training provides material on the ethics of scientific publications and how to submit articles in scientific journals. Students are introduced to ways to find accredited journals in accordance with the field of study. This is done to avoid student publications in predatory journals. As a result of this activity, students understand the business processes of journals for the scientific publication of their work. They also learned that each journal had its own unique style of environment so they had to pay close attention to the author’s guidelines.

Perubahan regulasi pada akuntansi pemerintahan desa serta kebutuhan untuk transparansi pengelolaan keuangan semakin tinggi, namun demikian hal ini kurang didukung dengan ketersediaan SDM yang memadai. Menanggapi hal itu, terjadilah perubahan kurikulum pada tataran sekolah menengah kejuruan yang mewajibkan akuntansi sektro publik menjadi kompetensi utama. Kebijakan tersebut berdampak pada ketersedian SDM guru yang kurang menguasa materi. Untuk itu dilakukan pengabdian akuntansi sektor publik dan pengelolaan dana desa dengan koordinasi tim pelaksana, MGMP dan IAI kommisariat Madiun. Hasil dari kegiatan pengabdian ini, diperoleh tambahan ilmu dan pengetahuan guru mengenai akuntansi pemerintahan dan pengelolaan dana desa. Guru dapat memahami dan menganalisis suatu transaksi untuk dijurnal menggunakan basis karual ataupun basis kas serta dapat mementukan ranah dan wewenang pihak yang melakukan pencatatan akuntansi.

Penelitian ini bertujuan untuk menganalisis dan mengkaji proses pengembangan, kelayakan, dan respons dari peserta didik terhadap pengembangan Lembar Kerja Peserta Didik berbasis Higher Order Thinking Skills pada kelas XII Akuntansi Keuangan dan Lembaga mata pelajaran akuntansi keuangan Sekolah Menengah Kejuruan Negeri 2 Madiun. Penelitian ini dilakukan pada semester genap kelas XII Akuntansi Keuangan dan Lembaga dengan jumlah 25 peserta didik. Model pengembangan penelitian yang digunakan yakni model 4D (Define, Design, Development and Dissemination). Pengumpulan data dilakukan dengan observasi, angket atau kuesioner, dokumentasi dan tes hasil respons peserta didik. Hasil dari penelitian ini ialah tingkat kelayakan berdasarkan penilaian pengesahan dari ahli materi, kebahasaan, dan desain grafis mendapatkan skor nilai 87%, kategori sangat layak untuk digunakan. Aspek yang digunakan untuk mendapatkan kelayakan diambil dari aspek materi, aspek kebahasaan dan aspek media (desain grafis). Tingkat respons peserta didik dinilai berdasarkan 4 komponen, yakni komponen isi, materi, penyajian dan bahasa, serta mendapatkan kriteria penilaian “Sangat Menarik” untuk digunakan. AbstrakThis study aims to analyze and study the development process, feasibility, and response of students to the development of Student Worksheets based on Higher Order Thinking Skills in class XII Financial Accounting and Institutions of financial accounting subjects at 2 Madiun Vocational High School. This research was conducted in the even semester of class XII Financial Accounting and Institutions with a total of 25 students. The research development model used is the 4D model (Define, Design, Development and Dissemination). Data collection is done by observation, questionnaire or questionnaire, documentation and test results of students' responses. The results of this study are the level of eligibility based on the assessment of endorsement by experts in material, linguistic, and graphic design score of 87%, the category is very feasible to use. The aspects used to obtain eligibility are taken from the material aspects, linguistic aspects and media aspects (graphic design). Student response rates are assessed based on 4 components, namely the components of content, material, presentation and language, and get an assessment criteria "Very Attractive" to use.

This study aims to identify business strategies implemented by MSMEs Nukida Jati to have a competitive advantage. The research method uses descriptive qualitative. Sources of data used are primary and secondary data sources. The technique of collecting data is the interview, observation, and documentation. Data analysis techniques used data reduction, presenting information data, and drawing conclusions. The calculation results of the IFE (internal factors) and EFE (external factors) matrices show that Nukida Jati MSMEs are in quadrant one. Combining these matrices in the SWOT analysis shows that the company's position allows it to maximize the opportunities and strengths. An alternative business strategy that can be applied to Nukida Jati MSMEs in this position is related diversification. This business strategy allows the company to produce various kinds of handicrafts with different specifications according to consumer demand with the same raw materials. Further product diversification can create wider market opportunities, especially if added with adequate digital marketing support