This study aims to examine and analyze the effect of leverage and firm size on earnings persistence with managerial ownership as a moderating variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection method used purposive sampling criteria, while the data analysis methods used in this study were multiple regression analysis and moderated regression analysis. Before analysing the data, first perform the classical assumption test, after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test (R-squares), simultaneous significance test (F-test), significance test partial test (t-test) and moderated regression analysis (MRA). The results showed that leverage had a positive effect on earnings persistence, and firm size had no effect on earnings persistence, while managerial ownership was unable to moderate the effect of leverage and firm size on earnings persistence.

AbstrakSiswa Yayasan Prima Unggul selalu aktif dalam melakukan kegiatan bisnis untuk membantu pemahaman mereka dalam kegiatan yang diberikan di kelas. Kegiatan yang mereka erat kaitannya dengan kegiatan bisnis, oleh karenanya diperlukan penambahan ilmu tentang pembukuan dan pencatatan untuk mendukung kegiatan bisnis atau usaha mereka, dimana apabila sejak dini sudah diajarkan kelak usaha UMKM yang mereka rintis dapat berhasil dan maju. Penawaran kerjasama tim PKM kepada mitra disambut dengan baik oleh Koordinator Bapak Martinus Gea dalam kegiatan PKM, Jakarta Timur. Mereka sangat mendukung dan antusias untuk dilaksanakannya kegiatan PKM, Kegiatan PKM yang telah dilaksanakan tanggal 22 Maret 2017 dievaluasi dalam rapat tim PKM di ruang rapat dosen lantai 2 kampus Kalbis Institute Jl. Pulomas Selatan Kav.22 JakTim pada tanggal 14 Maret 2017 jam 08.00 – 17.00 WIB. Para Siswa dan siswi yang sebelumnya belum terlalu paham pembukuan dan pencatatan keuangan sederhana mulai memahami manfaat dari pembukuan dan pencatatan keuangan sederhana.Kata kunci: Pembukuan, UMKM, keuangan sederhana, PencatatanAbstractStudents of Yayasan Prima Unggul are always active in conducting business activities to assist their understanding in the activities provided in the classroom. Activities that they are closely related to business activities, therefore required additional knowledge about the bookkeeping and recording to support their business activities or business, where if from an early age has been taught later MSME business they pioneered can succeed and go forward. The PKM team's cooperation offer to the partners was welcomed by Coordinator Mr. Martinus Gea in PKM, East Jakarta. They are very supportive and enthusiastic for the implementation of PKM activities, PKM activities that have been held on March 22, 2017 evaluated in PKM team meeting in lecturers' conference room on 2nd floor of Kalbis Institute campus Jl. Pulomas Selatan Kav.22 JakTim on 14 March 2017 at 08.00 - 17.00 WIB. Students and students who have not been too familiar with simple bookkeeping and record keeping begin to understand the benefits of simple bookkeeping and recording.Keywords: Bookkeeping, UMKM, simple finance, Recording

The research aims to analyze the influence of corporate characteristic on the disclosure of corporate social responsibility with institutional ownership as a moderating variable. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique. There are 22 samples that meet the criteria as a sample of research with 5 years of observation. The total sample studied was 110. The multiple regression analysis was used for hypothesis testing. The results indicate that firm size, firm age, and leverage have a significant influence on the corporate social responsibility; and simultaneously firm size, firm age, and leverage have a significant influence on the corporate social responsibility. Meanwhile, institutional ownership weakens the effect of firm size on the disclosure of social responsibility. While institutional ownership weakens the effect of firm age and leverage on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure, Firm Size, Firm Age, Leverage, Institutional ownership

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM