Penelitian ini bertujuan untuk mengetahui kelayakan booklet hasil inventarisasi tumbuhan obat sebagai media pembelajaran pada materi manfaat keanekaragaman hayati sebagai sumber obat. Metode yang digunakan dalam penelitian ini adalah penelitian pengembangan. Pengembangan media booklet dilakukan melalui dua tahap yaitu menyusun hasil inventarisasi tumbuhan obat menjadi media pembelajaran dan memvalidasi media tersebut sehingga layak digunakan sebagai media pembelajaran. Kelayakan media booklet dinilai oleh 7 validator melalui lembar validasi. Adapun aspek yang dinilai meliputi aspek format, isi, dan bahasa. Hasil validasi diperoleh skor rata-rata pada aspek format 3,43, aspek isi 3,50, dan aspek bahasa 3,46. Adapun, skor rata-rata keseluruhan 3,46. Dapat disimpulkan media booklet hasil inventarisasi tumbuhan obat layak digunakan sebagai media pembelajaran pada materi manfaat keanekaragaman hayati sebagai sumber obat.

Purpose: The purpose of this research is to optimize the creative industry through the development of a triple helix model that connects universities, industry, and government. Design/methodology/approach: The method used is an ethnographic approach starting from the collection of literature sources and supported by field data. Findings: The results showed that batik entrepreneurs in Lumajang district, apart from preserving culture, were also used to improve the economy of the surrounding community. The batik culture is in the form of regional motifs such as the batik motif of the great banana, sand, and semeru mountain which are applied to the cloth with the batik process which will later be used as uniforms for the Lumajang Regency Government. Increasing the capacity of batik craftsmen also needs improvement through training activities. Research limitations/implications: This research is limited to bamboo craftsmen in Papring Banyuwangi. Practical implications: This research can be used as input for stakeholders to be used as a reference in optimizing the creative industry. Originality/value: This paper is original Paper type: Research paper

<p><em>Abstract</em></p><p><em><em>This study aims to analyse whether the firm size become variable moderation to influence profitability, leverage and dividend policy toward income smoothing. This research has an underlying idea that income smoothing practices often undertaken with the aim of attracting investors, but it would need to be re-examined what factors affecting the practice of smoothing earnings and whether the size of the company will strengthen or weaken the income smoothing practices. The sample used are 26 manufacturing companies listed on the Stock Exchange in 2010-2014. The result showed that the size of the company became a moderating variable for leverage on income smoothing. On the contrary, for the profitability and dividend policy on income smoothing, company size not became moderating variable.</em></em></p><p>Abstrak<em><em></em></em></p><p>Penelitian ini bertujuan untuk menganalisa apakah ukuran perusahaan merupakan variabel moderasi untuk pengaruh profitabilitas, leverage dan kebijakan deviden terhadap income smoothing. Penelitian ini didasari oleh pemikiran bahwa praktik perataan laba seringkali dilakukan dengan tujuan menarik minat investor; namun perlu kiranya diteliti kembali faktor-faktor yang mempengaruhi praktik perataan laba dan apakah besar kecilnya perusahaan akan memperkuat atau memperlemah praktik perataan laba tersebut. Sampel penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di BEI tahun 2010-2014. Hasil analisis menunjukkan bahwa ukuran perusahaan hanya menjadi variabel moderasi untuk pengaruh variabel leverage ??terhadap perataan laba. Sedangkan, untuk variabel profitabilitas dan kebijakan dividen terhadap perataan laba, ukuran perusahaan tidak menjadi variabel moderasi.</p>

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The purpose of this research is to analyze how to develop the potential of the village so that it can provide a source of village income. This research uses qualitative methods with a participatory approach. Resource persons in this study was determined by means snowball, so come by several speakers who considered sufficiently representative. Data processing with a SWOT analysis approach. The results showed that Burno village has the main potential in the form of bananas, especially kirana bananas. Potential supporters are village tourism. So that the design developed by the village is the development of the potential of Burno Village to become a banana center in the form of a banana agro-tourism concept with cultivation modeling, post-harvest and tourism education. Supporting this activity is through the support of naturebased tourism (sundari area, waterfall and bamboo forest) and its surroundings as well as education on the cattle farming sector and local culture.

<p><em><strong><em>Abstract</em></strong></em></p><p><em>The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement</em>.</p><p><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan <em>voluntary disclosure</em> sebagai variabel pemoderasi pada perusahaan manufaktur yang <em>go public</em> di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan <em>Earnings Response Coefficient (ERC)</em> sebagai variabel terikat dan <em>voluntary disclosure</em> adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. <em>Income smoothing</em> secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk <em>voluntary disclosure</em> justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.</p><p><em><br /></em></p>

<p>This study aimed to obtain empirical evidence, examine and explain he factors (leverage, persistence, growth, size and beta) that affect informativeness of earnings and its application in the financial statements at Manufacturing Companies listed in the Indonesia Stock Exchange 2013-2016. Research on the relationship between stock returns within come to determine the extent of their relationship are many who use earnings figures as the dependent variable regressed with stock returns as the independent variables are calculated by different methods. This method measures the magnitude of abnormal stock returns in response to the expected components of a company's reported earnings by using Earning Response Coefficient (ERC). Plan for data analysis in this study will be conducted using Path Analysis with analysis application of Moment Structure (AMOS).Conclusions of this study is significant influence of Leverage, Persistence profit and growth to Informativeness of earnings, either directly or through intervening variables Size and Beta.</p>

This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.