ABSTRAKTujuan penelitian– Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh keputusan keuangan yang meliputi keputusan investasi, pendanaan dan dividen terhadap nilai perusahaan.Desain/Metodologi/Pendekatan–. Teknik sampel adalah purposive sampling pada objek penelitian perusahaan sektor industri dasar dan kimia. Periode penelitian adalah 2012-2014. Unit analisis sebanyak 70 pengamatan dengan teknik analisis data regresi linear berganda.Temuan–.Keputusan investasi yang diproksi Fixed Assets to Total Assets (FATA) dan keputusan pendanaan diproksi oleh Debt to Equity Ratio (DER) tidak signifikan terhadap nilai perusahaan yang diproksi Price to Book Value (PBV) sedangkan keputusan dividen yang diproksi dengan Dividend Payout Ratio (DPR) terbukti signifikan dan positif terhadap PBVKeterbatasan penelitian– Terdapat dua proksi dari keputusan investasi dan pendanaan ditemukan belum memberikan bukti empiris terhadap perubahaan nilai perusahaan serta nilai R2 yang kecil menjadi agenda untuk penelitian mendatang.Originality/value– Penelitian ini membahas fungsi manajemen keuangan yang tercermin pada keputusan keuangan dan pembahasan serta pengujian variabel secara terpisahKeywords: Keputusan Investasi, Keputusan Pendanaan, Keputusan Dividen, Nilai Perusahaan.

This research objective was to know the influence of Good Corporate Governance, Return On asset, and Firm Size to Firm Value On Company Registered in LQ45. Population The Grand Theory in this research are Agency Theory and Signaling Theory. Sampling method used is Purposive Sampling. The population of this research ware 45 companies of LQ45 and the sampples ware 12 companies of LQ45 indonesia during the period of 2012-2015. Data Analysis Technique used was Multiple Regression Linear. This results partially showed that Good Corporate Governance and Firm Size had negative effect on Firm Value, while Return On Asset had posittive effect on Firm Value. While the results showed that Good Corporate Governance, Return On Asset, and Size had significant and positive effects to Firm Value. The implication of this research is Return On Asset has a dominant effect on firm value. The was high Return On Asset can cover the Good Corporate Governance and the Firm size of the company wrote the low, it can be seen from the magnitude of property owned. As the result those factors become the important thing for investors to invest in the company.

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu faktor ekonomi yang berpengaruh terhadap pertumbuhan ekonomi nasional. Pada masa era tatanan baru, maka terjadi perubahan drastis pada tatanan yang ada dan telah terstruktur dengan baik. Hal ini memberi dampak pada terhambatnya aktivitas usaha termasuk UMKM. Tantangan bagi UMKM untuk tetap dapat bertahan dan terus berkembang, salah satunya dengan memahami dan menerapkan sistem manajemen keuangan. Pengelolaan keuangan melalui pembuatan laporan keuangan akan memberikan dampak positif bagi UMKM dalam mengoptimalisasikan usahanya di tengah pandemi. Pengabdian diselenggarakan di Kecamatan Ilir Barat II Kota Palembang. Kegiatan yang diselenggarakan berupa pendampingan penyusunan laporan keuangan bagi UMKM di Kecamatan Ilir Barat II Palembang. Kegiatan pengabdian berupa pembekalan teori dan penyusunan laporan keuangan sederhana. Pelaksanaan pengabdian ini memberikan manfaat yaitu: (1) memberikan informasi kepada pelaku UMKM akan manfaat menyusun anggaran usaha; (2) memberikan pemahaman perhitungan anggaran usaha serta laporan keuangan sederhana; (3) pelaku UMKM dapat memisahkan antara pengeluaran usaha dengan pengeluaran rumah tangga. Dampak (impact) dari kegiatan ini adalah menambah pengetahuan dan wawasan pelaku UMKM di Kecamatan Ilir Barat II Palembang mengenai perhitungan pelaporan keuangan yang baik dan tepat serta manfaatnya.

This study tries to prove whether there is an influence between the level of financial literacy, gender and age of a person on his ability to do retirement planning. This study uses a survey method by distributing questionnaires online. The sample of this research is workers who have not retired or workers who are still working even though they have retired. The sampling technique was purposive sampling with judgment, where the criteria used were workers with an age range of 23-65 years. Data analysis used in this study is ordinal regression. The results of this study found that gender and age had an influence on the ability to plan for retirement, but the level of financial literacy was not found to have an influence on the ability to do retirement planning.

The number of mergers and acquisitions (M&A) in Indonesia is growing because of government policy and also their usefulness as a corporate tool to pursue strategic growth and profit. This study aims to analyze the abnormal returns of banking industries pre and post-merger and acquisition in Indonesia. Using a sample of 7 M&A deals in Indonesia from 2018 to 2019, the event study methodology used in this study is Paired Sample T-Test to tell the difference between pre and post abnormal returns. The data that use for calculating is -30 until +30 of Merger and Acquisition. The result shows that from 7 mergers and acquisition there is only one bank that has a significant difference while the rest does not have a significant difference pre and post the event. This research hopefully can be used for further research, useful for investment practitioners.