Nilai perusahaan merupakan tolak ukur keberhasilan manajemen perusahaan dalam mengelola operasional perusahaan sehingga meningkatkan kepercayaan pemegang saham. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas dan likuiditas sebagai faktor yang mempengaruhi nilai perusahaan pada perusahaan Sektor Industi Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2007-2018. Penelitian ini juga akan menguji variabel kebijakan dividen yang dijadikan sebagai variabel pemoderasi dalam model penelitian. Populasi adalah perusahaan-perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2007-2018. Dari populasi ini dipilih populasi sasaran yang semua nya menjadi sampel penelitian sebanyak 8 perusahaan. Dan jumlah observasi yang digunakan adalah sebanyak 88 pengamatan. Jenis data adalah data sekunder dan teknik analisis data adalah Analisis Regresi Data Panel dan Uji Moderating Interaksi dengan lag data satu tahun dan dengan bantuan software STATA. Hasil penelitian ini menunjukkan bahwa pada alpha lima persen ukuran perusahaan, leverage dan profitabilitas memiliki pengaruh signifikan positif terhadap nilai perusahaan, sedangkan likuiditas tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Hasil dalam penelitian ini menunjukkan bahwa kebijakan dividen mampu memodersi dan memperkuat pengaruh profitabilitas terhadap nilai perusahaan, sedangkan kebijakan dividen mampu memoderasi dengan memperlemah pengaruh likuiditas terhadap nilai perusahaan. Namun, kebijakan dividen tidak mampu memoderasi pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan.

Purpose This paper aims to determine the performance of the departments at Dr Zainoel Abidin Regional General Hospital, Banda Aceh, Indonesia, in 2016, based on the targets and realization of their work programs using balanced scorecard. Design/methodology/approach This study adopted qualitative and quantitative approaches. Findings The overall results of the performance appraisal using the balanced scorecard approach seen from the financial, internal business, customer and training and learning perspectives are good. Dr Zainoel Abidin Regional General Hospital has provided good services, and performance of its departments have generated the expected outcome, realized by the Hospital. Originality/value The novelty of the present study lies in its research model, where human resources (transformational leadership, organizational commitment and resource uniqueness) and financial management (business plans, budget and performance).

This study aims to evaluate and analyze whether budget planning, budget execution, quality of human resources, organizational commitment, the process of procurement of goods/services, and bureaucratic reform affect budget absorption. The population of this study were 31 Regional Apparatus Organizations (OPD) in Asahan Regency. The sampling technique used is purposive sampling, namely the Head of Regional Apparatus Organizations as budget managers, Head of Sub-Division of Finance and Commitment Making Officers in Regional Apparatus Organizations as many as 93 (ninety-three) respondents. This study uses primary data. The data analysis method used is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software. The results showed that budget planning, the quality of human resources, organizational commitment, and the procurement process of goods/services had a positive and significant effect on budget absorption. Budget implementation does not affect budget absorption, and bureaucratic reform negatively and significantly affects budget absorption. Other results of budget planning, budget execution, quality of human resources, organizational commitment, the procurement process of goods/services and bureaucratic reform simultaneously have a positive and significant effect on budget absorption. Keywords: Budget Planning, Budget Execution, Quality of Human Resources, Organizational Commitment, Goods/Services Procurement Process, Bureaucratic Reform, Budget Absorption

One part of political communication is political marketing where the "community" market is used as an object inpolitical marketing. Several kinds of political marketing patterns were carried out by Mayor pair Suaidi Yahyaand Yusuf Muhammad to gain victory in the 2017 Pilkada, including Suaidi Yahya-Yusuf Muhammadcontinuing to use the remaining time of the campaign period to raise mass. One way is to carry out a house-tohouse campaign (door to door). The stages of the method in this research used a qualitative approach, namelycollecting data through observation or direct observation and conducting interviews with informants who knewabout the object of the research so that they would obtain valid or accurate data related to political marketing inthe victory of the pair Suaidi Yahya and Yusuf Muhammad who were able to win political constellation in the2017 Pilkada in Lhokseumawe City. The results of the study concluded that the victory in the 2017 Pilkadaconstellation in Lhokseumawe City was inseparable from the role of the party which involved various elementswhere the method used was direct selling with various forms of activities such as preaching, social services andvisiting Islamic boarding schools. Beside that, the role of the KPA (Aceh Transition Committee) in the past wascalled GAM also had a big contribution, namely the political machine of the strong Aceh party down to thegrassroots became a superior force because KPA and the Aceh Party had naturally strong negativity and KPA'ssuperior loyalty became one of a factor in the winning of the Aceh Party Candidate Pair in the 2017 Pilkada.