Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and  Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.

This study aims to test the Influence of Return on Equity (ROE) PendahuluanMelambatnya pertumbuhan ekonomi di Indonesia pada tahun 2015, industri sektor perdagangan eceran menurun yang disebabkan oleh turunnya daya beli masyarakat dan nilai tukar rupiah terhadap dollar Amerika. Sektor perdagangan eceran di Indonesia masih memiliki potensi besar untuk jangka menengah dan panjang, di tahun tersebut Indonesia menempati posisi ke-12 dari 30 negara berkembang pada investasi di sektor perdagangan eceran.Hal ini diperkuat dengan berkembangnya beberapa perusahaan ritel di Indonesia beberapa tahun terakhir. Berikut akan dijelaskan mengenai sektor perdagangan eceran, investasi, saham, harga saham, utang, dan modal. Pertumbuhan sektor perdagangan eceran modern terutama terjadi pada format minimarket, dan hypermarket. Format minimarket, termasuk convenience store, mengalami perkembangan yang sangat pesat. Latar belakang ini bersumber dari Sindonews.com yaitu sumber berita yang ada

The development of computerized accounting technology made the addition of accounting software developed. Everyone who is involved in the field of accounting is required to be able to operate computerized accounting. Accurate is one of the most frequently used apps by many companies in Indonesia, this can be seen from the number of job vacancies with criteria able to operate accurate. The purpose of this training was to improve the competence of computerized accounting, especially accurate. Not all vocational students recognize accurate as a practical and easy to operate application. Accurate is very important to be mastered by vocational students so they have value added to compete in the world of work. This training was part of community service. SMK Yapin was a school that is the target of training activities. The training provided includes: knowledge of features in the accurate software, initial database preparation in accurate software using advanced preparation, data entry process in sales module, data entry process in purchasing module, data entry process in cash module, bank and general journals, also checking the financial statements. The training was conducted in one day and divided into two sessions. The conclusion was that the training was very successful and add insight and skills for teachers and students of SMK Yapin.

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

The prospect of the Islamic finance sector in Indonesia is getting better, and the existence of Commercial Sharia Banks (CSB) in Indonesia is guaranteed Act. This study examines the effect of the implementation of the ICG, ICSR and the Financial Health of the reputation, a study of CSB in Indonesia. The results of this study to confirm the results of several previous studies, but on the other hand, does not support the results of testing several previous studies. This study examined the back while developing previous research by increasing the measurement variables for the soundness of banks using three variables representing the ratio of financial ratios of liquidity, profitability and solvency. Measurements on the independent variables, the ICG using GCG report which is a selfassessment of Islamic banking. Measurement Reporting ICSR using Islamic Social Index (ISR Index), while the variable is measured by calculating the reputation of third party funds of a bank divided by total deposits were then compared with the market average of total third party funds CSB. The population of this research is all CSB in Indonesia. The sampling technique used purposive sampling method and obtained a sample of 10 CSB with an eight-year study period, which was in 2011-2018. Financial health in this study was measured using the CAR, OER and FDR. This study using logistic regression analysis techniques with the result that the positive effect ICSR, CAR and FDR negatively affect the reputation, while ICG and OER has no effect on reputation.