The aim of this study is to find the motivation behind firm's dividend decision in perspective of catering or life cycle theories. Conducting logistic regression for hypothesis testing, the study takes 222 Indonesia listed firms in period 2009 till 2014 as samples. The results of this study show that firms as dividend payers who in mature phase are firms with age below 33 years, have lower debt, larger size, and better profitable, while firms as dividend payers who setting their dividend decision based on catering theory are firms with age above 33 years, have lower debt, larger size and better profitable. The other interesting finding by the study is firms as dividend payers who in mature phase and also set their dividend decision based on catering theory are firms with age above 33 years, have lower debt, smaller size, and better profitable.

This study examines the behavior of firms in Indonesia in relation to the life-cycle and catering theories under the assumption that investors expect optimum returns on stock investments through dividends, capital gains, or both. To this end, we examine 212 firms listed on the Indonesia Stock Exchange during 2010 to 2016 and investigate dividend policy, our dependent variable, in terms of: (1) dividend payers and non-payers and (2) higher, lower, and non-dividend payers. The independent variables in the basic model of this study are retained earnings-over-total-equity, return-on-assets, market-to-book value, firm size, and dividend premium, and the control variables are systematic and idiosyncratic risks. For hypothesis testing, this study conducts two analyses, namely logistic regression and its extension to multinomial regression. The findings confirm that pseudo R-squared and confidence improve under the dividend policy when controlling for risk and dividend payers. We find that mature Indonesian firms pay higher dividends as they are larger and more profitable, with more free cash and insignificant growth opportunities. Conversely, growing Indonesian firms with significant future opportunities pay lower dividends. The findings of this study imply that the dividend policy of mature Indonesian firms supports the life-cycle theory and is inconsistent with the catering theory.

PPAk is very important for students majoring in accounting, because PPAk can contribute to become a professional accountant. The purpose of this research is to analyze the factors that affect the interest of accounting student on accounting profession education (PPAk). Factors affecting the interest of accounting students are measured by variables of quality motivation, career motivation, economic motivation, and labor market considerations. This research applied survey as a method of primary data gathering from the population of accounting student of UNSRAT and STIE EBEN HAEZER MANADO, by using purposive sampling as the way to decide the sample. This research is using the multiple linear regression analysis using SPSS 22 version. The research indicates that: (1) quality motivation has a significant effect the interest of following accounting profession education, (2) career motivation has a significant effect the interest of accounting students following accounting profession education, (3) economic motivation has no significant effect the interest of accounting students following accounting profession education, (4) job market considerations has a significant effect the interest of accounting students following accounting profession education.

Taxpayer Compliance is an obedient attitude of the taxpayer in carrying out the provisions and tax regulations that are required and should be implemented. Taxpayer compliance may be influenced by the taxpayer's environment, perceived behavioral control and moral obligations. The population in this research is Individual Taxpayer in Kelurahan Paal Dua Manado. The sample in this research is 50 respondents with sampling technique using incidental sampling technique. Methods of collecting data with questionnaires. This study used multiple linear regression method with the help of SPSS. The results show that the taxpayer Environment () and Moral Obligations () have an influence on taxpayer compliance (Y). Perceived Behavioral Control () has no effect on taxpayer compliance (Y).Keywords: taxpayer environment, Perceived Behavioral Control, Moral Obligations and taxpayer compliance.

Aktivitas investasi merupakan faktor penting dalam mengembangkan sebuah usaha bisnis yang dijalankan. Aktivitas investasi yang dilakukan pada umumnya dihasilkan dari keputusan investasi yang mempertimbangkan berbagai faktor. Pelaku UMKM secara umum sering tidak memperoleh pengetahuan dan informasi yang cukup dalam menjalankan kegiatan manajerial terkait dengan keputusan investasi. Penerapan ipteks dalam melakukan keputusan investasi menggunakan metode nilai waktu sekarang atau present value method (NPV). Metode ini diharapkan pelaku UMKM dapat memperoleh pemahaman terkait keputusan investasi sehingga dapat mempertahankan keberlanjutan bisnisnya.