This study aims to determine the effect of environmental performance on firm value, environmental performance on financial performance, financial performance on firm value through financial performance as an intervention variable in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used in this research is descriptive method. The sample selection method used in this study is the purposive sampling method, obtained 65 samples of basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of this study indicate that there is an influence between environmental performance on firm value, there is an influence between financial performance on firm value, there is no influence between environmental performance on financial performance and financial performance is unable to mediate between environmental performance and firm value

Sasakala Kaliwedi merupakan cerita rakyat yang berasal dari Karawang, Jawa Barat. Saat ini keberadaannya kian memudar di tengah-tengah masyarakat yang mulai berjarak dengan folklor. Tujuan penelitian mempelajari kisah Sasakala Kaliwedi dan mengetahui hasil revitalisasinya ke dalam komik. Metode penelitian memanfaatkan paradigma kualitatif. Teknik pengumpulan data simak, baca, catat, dan studi pustaka. Teknik analisis data, meliputi reduksi data, penyajian data, penarikan simpulan dan verifikasi. Langkah-langkah penelitian meliputi perencanaan, pelaksanaan, dan pengumpulan laporan. Hasil penelitian mengisahkan kembali cerita rakyat Sasakala Kaliwedi ke dalam media komik sebagai upaya elaborasi perkembangan digitalisasi dengan kearifan lokal. Komik hasil revitalisasi disiarkan ke dalam Instagram untuk memudahkan pembaca mengetahui dan memahami cerita rakyat Karawang.

ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi potensi pembangunan agrowisata sebagai diversifikasi obyek wisata di Taman Wisata Lembah

Efficiency on every type of business entity is important in order to develop a business with the main purpose is increasing profit. This research aims to analyze the efficiency of the production roasted peanut household industry with an approach to Data Envelopment Analysis. The results show that the industry has reached a value proportional efficiency. Another research findings are we get any difficulties in obtain accurate data because the industry did not do adequate financial record. On that situation, the policy recommendation that can be implemented by the industry is recording financial report.

The objectives of this research are to examine the fundamental factors of macro (the rupiah exchange rates (NTR) and the interest rate of Bank Indonesia Certificate (SBI)) and micro (current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO) and return on assets (ROA), the systematic risk in conjunction with an increase in stock performance manufacturing company in Indonesia stock Exchange after the global crisis. This research used samples of the sample companies manufacturing industry in Indonesia Stock Exchange. The data used is data that panel cross section data and time series data precrisis period (2004-2007) and after the crisis (2009-2013). Sampling using purposive sampling, analytical technique used is multiple regression analysis. The results showed variable micro fundamentals (current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), after kriris global significant effect on Systematic Risk (RS), variable micro fundamentals (current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), after crisis global signifikan effect the performance of stocks (KS) the systematic risk (RS) as an intervening variable effect of variable macro fundamentals ((rupiah exchange rates (NTR) and micro fundamental (debt to equity rati/DER).

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This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.

This research aims to analyze the role of budget decision making as a mediation of accounting information systems and organizational culture on the performance of government agencies. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly.The results of this research indicate that first, the accounting information system has no effect on the performance of government agencies. Second, organizational culture has a significant positive effect on the performance of government agencies. Third, the accounting information system has a significant positive effect on budget decision making. Fourth, organizational culture has a significant positive effect on budget decision making. Fifth, budget decision making has a significant positive effect on the performance of government agencies. Sixth, budget decision making is not mediated the relationship of accounting information systems to the performance of government agencies. Seventh, budget decision making mediated the relationship between organizational culture and the performance of government agencies.