Purpose This study aims to examine the effect of managerial ability on real earnings management (hereafter REM) in family firms. Design/methodology/approach The sample consists of 864 firms-years listed in the Indonesian Stock Exchange. REM is measured by abnormal activities. Managerial ability is measured by data envelopment analysis. Data analysis uses random-effect regression analysis. Findings Family firms reduce the possibility of higher ability managers to engage in REM. Compare to non-family firms, higher ability managers in family firms are more likely to engage in REM to improve future earnings. Research limitations/implications This research only uses efficiency score data envelopment analysis to measure managerial ability while the managerial ability is, by nature, multi-dimensional and unobservable. This research also does not find the role of professional Chief Executive Officer (hereafter CEO) in the family firms in REM behavior because does not consider the professional CEO motivation (e.g. compensation structure). Practical implications This research is expected to help family firms formulate managers' selection based on managerial ability. This research also is expected to help investors and creditors to put their funds in the family firms with higher ability managers that reduce earnings information distortion. Originality/value To the best of the author’s knowledge, this research is the first research that examines the managerial ability on REM in Indonesian family firms. This research also contributes to fil the findings gap in managerial ability and REM.

Purpose This research aims to examine the moderating role of green chief executive officer (CEO) in the effect of managerial ability (MA) on environmental performance (ENV). Design/methodology/approach This research’s sample consists of 197 manufacturing firm-years that are listed on the Indonesian Stock Exchange and the Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) participants. Data analysis use industry- and year-effect regression analysis. Findings The result shows that MA improves ENV when led by a green CEO. It indicates that a green CEO with higher MA considers environmental responsibilities as a valuable investment to create business competitive advantages and sustainability. Research limitations/implications First, this research only uses the PROPER participants as the research sample. Second, by nature, MA measurement errors might still exist because it is hard to determine the MA with qualitative factors. Third, this research does not split the environmental responsibilities into a wider spectrum, such as environmental–business, environmental–regulation or environmental–ethical spectrum. Originality/value This research provides new evidence that higher MA by green CEO increases ENV in Indonesia. This research also gives a contribution to fill the inconsistent previous findings of MA and ENV.

This study aims to determine the effect of ownership structure (institutional ownership and managerial ownership) and profitability on firm value at Manufacturing companies in Indonesia Stock Exchange. Research conducted on a manufacturing company on the Indonesia Stock Exchange in the 2016-2018 observations period. By using purposive sampling method, obtained a sample of 48 companies. Data were analyzed using multiple regression. Based on the results of this study concluded that managerial ownership significant effect on firm value. Institutional ownership significant effect on firm value and profitability significant effect on firm value.

Kenyataan dalam kebanyakan praktik pendidikan saat ini, pengajaran, hanya menekankan pada tingkat hafalan materi atau mata pelajaran, diikuti dengan pemahaman dan pemahaman yang mendalam yang dapat diterapkan ketika berhadapan dengan situasi kehidupan nyata yang baru. Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk pengabdian kepada masyarakat yang dilakukan oleh mahasiswa secara interdisipliner dan intrakurikuler sebagai salah satu bentuk kegiatan Tri Dharma Perguruan Tinggi di bawah bimbingan dosen. KKN menjadi sarana bagi mahasiswa dalam memperoleh pengalaman belajar dan bekerja dalam kegiatan pembangunan masyarakat sebagai penerapan ilmu pengetahuan dan teknologi. Kegiatan mendampingi guru mengajar merupakan salah satu upaya dalam ikut serta memajukan Pendidikan di Kelurahan Air Dingin. Diawali dengan berdiskusi tentang bagaimana metode mengajar oleh tenaga pendidik di TK Raisyah serta bagaimana mengimplementasikan teknik mengajar tersebut secara efektif dan efisien.