Abstract. Marjenah, Kiswanto, Purwanti S, Sofyan FPM. 2016. The effect of biochar, cocopeat and saw dust compost on the growth of two dipterocarps seedlings. Nusantara Bioscience 8: 39-44. Good growing media contains enough nutrients, light textured, and have the capacity to hold water to create conditions that can support plant growth. The growing media used for propagation has several requirements, that is firm and dense to enhance the growth of stems, has the capability to hold water, guarantee the plant life, and moderate humidity. This study attempts to evaluate the effect of biochar, cocopeat, and saw dust compost on the growth of Dryobalanops aromatica and Shorea balangeran seedlings. An experiment was conducted by using completely randomized block design (CRBD) in factorial with two factors, namely growing media (top soil 100%; top soil 80% + saw dust compost 20%; top soil 80% + biochar 20%, top soil 80% + 20% coco peat ) and two species of dipterocarps seedlings (D. aromatica and S. balangeran). The experiment was carried out in a Forestry Faculty nursery during 3 months. To determine the best growth media, the vegetative parameters of seedlings were measured and the data were statistically analyzed. Survival rates of both of seedlings showed good specification in all types of growing media. The survival rates of D. aromatica for 100% top soil (control); 80% top soil+ 20% sawdust compost; 80% topsoil + 20% biochar; 80% top soil + 20% cocopeat are 100%; 100%; 97.78% and 97.78%; respectively. S. balangeran are 93.33%; 100%; 100%; 97.78%. Quality Index of D. aromatica 100% top soil (control); 80% top soil+ 20% sawdust compost; 80% topsoil + 20% biochar; 80% top soil + 20% cocopeat that are 0.15; 0.14; 0.10; and 0.10; and for S. balangeran 0.09; 0.38; 0.05 and 0.07 respectively.

The pattern of financial management institution had to be accountable as one indicator of university management assessment as a whole. This study examined the management of higher education in terms of the implementation of Good University Governance (GUG). GUG concept was adopted from the concept of good corporate governance. The samples were state universities in Central Java and Yogyakarta using purposive sampling technique. Data analysis used was Structural Equation Model (SEM) analysis based on Path Analysis. The results showed that GUG directly influenced the Cultural Organization (CO), and Organizational Structure (OS) affected the Financial Management Performance (FMP). However, GUG did not directly influence FMP, OS, and PM (Planning Management). PM and OS were proven not directly influence the FMP. Other evidence found was the indirect effect of GUG to FMP through OS, PM, and CO. The conclusions of this research were GUG would increase CO and OS and would further increase FMP. Thus, universities should consider the implementation of GUG to increase the performance of financial management. AbstrakPengelolaan keuangan yang akuntabel merupakan salah satu indikator yang baik untuk menilai pengelolaan perguruan tinggi secara keseluruhan. Penelitian ini mengkaji pengelolaan perguruan tinggi yang ditinjau dari Implementasi Good University Governance (GUG) yang merupakan adopsi konsep Good Corporate Governance di sektor korporasi. Penelitian ini menggunakan sampel Peguruan Tinggi Negeri di Jawa Tengah dan Daerah Istimewa Yogyakarta dengan menggunakan teknik purposive sampling. Analisis data menggunakan model Structural Equation Model (SEM) berbasis Analisis Jalur (Path Analysis) untuk menjawab tujuan dan hipotesis penelitian. Hasil penelitian menunjukkan variabel GUG terbukti berpengaruh secara signifikan terhadap struktur organisasi, manajemen perencanaan, dan kinerja manajemen keuangan. Variabel struktur organisasi dan manajemen perencanaan juga terbukti berpengaruh secara signifikan terhdap kinerja manajemen keuangan. Namun, variabel GUG tidak terbukti berpengaruh siginifikan terhadap budaya organisasi dan variabel budaya organisasi tidak terbukti berpengaruh signifikan terhadap kinerja manajemen keuangan. Hasil berikutnya adalah variabel GUG terbukti berpengaruh secara tidak langsung terhadap kinerja manajemen keuangan melalui budaya organisasi, struktur organisasi, dan manajemen perencanaan. Hal ini menunjukkan bukti bahwa perguruan tinggi harus mempertimbangkan implementasi GUG untuk meningkatkan kinerja manajemen keuangannya.

Penelitian ini bertujuan untuk menganalisis pengaruh realisasi penerimaan pajak, leverage, kualitas laporan keuangan, kekayaan daerah, kompetisi politik, kekuatan partai politik, dan lama jabatan kepala daerah terhadap transparansi pelaporan keuangan daerah. Populasi dalam penelitian ini adalah seluruh pemprov di Indonesia yang berjumlah 34. Sampel dipilih dengan menggunakan metode sampel jenuh, sehingga menggunakan seluruh populasi sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak, tingkat kekayaan daerah dan kompetisi politik berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Leverage, kualitas laporan keuangan, kekuatan partai politik dan lama jabatan kepala daerah tidak berpengaruh terhadap transparansi pelaporan keuangan. Simpulan dari penelitian ini yaitu realisasi penerimaan pajak, tingkat kekayaan daerah dan kompetisi politik dapat menentukan tingkat transparansi pelaporan keuangan yang dilakukan pemprov. sedangkan leverage, kualitas laporan keuangan, kekuatan partai politik dan lama jabatan kepala daerah tidak dapat mempengaruhi tindakan transparansi pelaporan keuangan daerah.

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This study aims to obtain empirical evidence about the effect of size, leverage, audit findings, and follow-up of audit recommendation to the local governance performance in Java Island. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD. Population of this research is all the district/city in Java Island during 2014. According to purposive sampling method, this study employs sample of 109 local government in Java Island in 2014. Research data analysis using descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result demonstrate that size and follow-up of audit recommendation have significant positive effect on the performance of local government districts/cities in Java Island. Audit findings significant negative effect on the performance of local government districts/cities in Java Island. Leverage had no significant effect to the performance of local government districts/cities in Java Island. Based on the research result can be conclude furthmore that size and follow-up of audit recommendation can increase performance of local government.

Students of the millennial generation have several characteristics, including being wasteful in their management of money and being highly dependent on information and communication technology. These phenomena mean financial literacy is important for them, in order that they become capable, wise, and efficient individuals who are future-oriented in managing their personal finances. This study aims to create a model for developing the financial management behavior of students. It covers five variables, namely financial behavior, financial attitude, financial knowledge, social media exposure, and peer influence. By using purposive sampling and a five-point Likert scale questionnaire, this study collected data from 327 students spread across several universities in Indonesia. The results of the descriptive analysis show that the students' financial management behavior (FMB), financial attitude, and financial knowledge are classified as good. Structural equation modeling (SEM) analysis using the single-composite indicator technique shows that 58% of FMB is influenced by financial exposure from

Company value can be increased by minimizing the cost of equity capital. The cost of equity capital is the rate of return required by investors in accordance with company condition. The purpose of this study was to analyze the influence of earning management and asymmetry information on the cost of equity capital with disclosure level as the moderating variable by presenting Company Size, Market Capitalization, Leverage, and Profitability as the control variables. The population of the study was 148 manufacturing companies listed on the Indonesia Stock Exchange with the total unit of analysis was 330. Then, hypotheses were analyzed with software Eviews 9. The results of the study showed that earning management, asymmetry information, company size, profitability, and disclosure level had significant influences on the cost of equity capital for both large and small companies. Then, it also showed that disclosure level was able to moderate the influence of earning management on the cost of equity capital, but it was not able to moderate the influence of asymmetry information on the cost of equity capital both large and small companies. It was interesting because the coefficients of influence were different based on the company size. On small companies, the influence of disclosure level on asymmetry information was negative. How to Cite: Kiswanto, & Fitriani, N. (2019). The influence of earnings management and asymmetry information on the cost of equity capital moderated by disclosure level.

STBM (Sanitasi Total Berbasis Masyarakat) yang terdiri dari 5 pilar kegiatan: Stop BABS (Buang Air Besar Sembarangan), Mencuci Tangan Pakai Sabun (CTPS) dengan air mengalir, Pengelolaan Air Minum dan Makanan Rumah Tangga (PAM-RT), Pengelolaan Sampah Rumah Tangga serta Pengelolaan Limbah Cair Rumah Tangga. Kota Pekanbaru adalah ibu kota Provinsi Riau yang sebagian wilayahnya berada di tepian sungai Siak yaitu Kecamatan Rumbai Pesisir yang memerlukan perhatian untuk program kesehatan lingkungan dengan STBM. Tujuan dari kegiatan ini untuk dapat mengevaluasi dan mendukung program STBM berkelanjutan kepada Kader STMB di Lingkungan Puskesmas Rumbai Pesisir. Metode kegiatan yaitu sosialiasasi dan pemicuan kepada 34 kader STBM dari 4 kelurahan bekerja sama dengan  Puskesmas serta Dinas Kecamatan pada bulan Februari 2021. Hasil sosialiasi dan diskusi dengan kader disimpulkan umumnya permasalahannya adalah pengelolaan sampah dan pengelolaan air limbah rumah tangga yaitu pilar nomor 4 dan 5 pada STBM. Buang sampah sembarangan oleh masyarakat serta pengambilan sampah di TPS oleh pihak ketiga sering tidak tepat waktu dan menumpuk berhari-hari sehingga menyebabkan pencemaran lingkungan serta limbah rumah tangga yang belum dikelola secara baik. Kader STBM, Kecamatan dan Puskesmas memerlukan dukungan akademis agar program ini di evaluasi secara berkala melalui kegiatan pengabdian masyarakat. Kegiatan ini diharapkan berkelanjutan untuk mencegah penularan penyakit serta menjaga kebersihan lingkungan di masa Covid-19.