Keywords : motivation and teacher performance accounting ABSTRACTPenelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja terhadap kinerja guru akuntansi. Penelitian ini menggunakan pendekatan studi korelasional dengan sampel yang diambil dari guru akuntansi di SMK kota Madiun secara cluster random sampling sebanyak 97 orang. Variabel penelitian ini terdiri atas satu variabel bebas yaitu: motivasi kerja (X) dan satu variabel terikat yaitu: kinerja guru akuntansi (Y). Pengumpulan data dilakukan dengan menggunakan alat kuesioner berstruktur tertutup. Hasil pengumpulan data selanjutnya dianalisis menggunakan teknik analisis regresi sederhana dan regresi berganda dengan bantuan SPSS Versi 20. Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh secara positif terhadap kinerja guru akuntansi dengan kontribusi sebesar 80,6%, selebihnya sebesar 19,4% kinerja guru akuntansi ditentukan oleh faktor-faktor lain diluar penelitian.

This study aims to assess the minimum investment capital to start investing, and minimize the risk of loss and business instinct to analyze what effects are good to buy and of course it will be profitable in investing in the capital market. The approach used in this research is quantitative explanative research. In this study, there are two kinds of variables used, namely the dependent variable and the independent variable. The dependent variable used for this study is student investment interest in the capital market, while the independent variable used in this study consists of minimum investment capital (X1), and risk perception (X2). The data collection technique in this study is to use primary data, namely a questionnaire (questionnaire). The analytical method used in this study is to use multiple linear regression analysis using calculations through SPSS version 20. The results show that there is a positive and significant effect of minimal investment capital and risk perception on student investment interest simultaneously at the Faculty of Economics, University of Muhammadiyah Ponorogo. The contribution of these two variables contributed 44.3% and the remaining 55.7% was influenced by other variables not examined in the study. Keywords: Minimum Investment Capital, Risk Perception, and Investment Interest

The increase in stock prices is strongly influenced by dividends per share, earnings per share, return on investment, and price book value. The data collection technique in this study uses financial report data from all manufacturing companies listed on the Indonesia Stock Exchange in 2018, which are 131 companies and uses a purposive sampling technique. The results of this study both partially and simultaneously show that Dividend Per Share (DPS) has an influence on stock prices which can explain that the greater the dividends distributed by the company, the direct impact on the increase in the company's share price. 2) There is a significant effect of Earning Per Share (EPS) on stock prices. 3) The negative effect of Return on Investment (ROI) on stock prices illustrates that the profit information obtained by the company for each company's total assets is not necessarily responded to by investors with high stock prices. 4) The influence of Price Book Value (PBV) indicates that the value of the company perceived by investors will be in line with the increase in the company's stock price. The contribution of the four dependent variables to stock prices is 86.8% and 3.2% can be explained by other variables outside of this study. Keywords: Share Price, Dividend Per Share (DPS), Earning Per Share (EPS), Return on Investment (ROI), Price to Book Value (PBV)

This study aims to add insight into investment and stock trading, as well as things that investors need to consider before investing. The approach used in research is quantitative explanatory research because the main purpose of this study is to prove the influence one variable on another. In this study the variables used are independent variables consisting of intrinsic motivation, and investment knowledge and the dependent variable, namely lecture's investment interest in the capital market. Data collection techniques in this study are using primary data that is questionnaire (questionnaire). The analytical method used in this study is to use multiple linear regression analysis. The results show that the influence of intrinsic motivation and investment knowledge simultaneously on the investment interests of lecturers at the Faculty Muhammadiyah Ponorogo University's economy with indicates pleasure, challenge, and satisfaction and type of investment, level of risk, and return.

Ponorogo Regency, especially Babadan Subdistrict, is included in the villages that have yet to report the results of the APBDes report preparation. This is because, in Babadan Sub-district, there has been no application for non-siltap ADD distribution compared to other sub-districts. In addition, the competence of human resources still needs to improve, and regulations regarding the issuance of financial reports have yet to be issued. Still, the village has been required to draw up village regulations. This study aims to determine the effect of the Sistem Keuangan Desa, human resource competence, and internal control system either partially or simultaneously on the quality of village financial reports in the villages of Babadan Subdistrict, Ponorogo Regency. This research is quantitative research with primary data originating from questionnaires. The technique used in determining the sample is the saturated sampling technique. The number of samples in this study was 132 from 12 villages in Babadan District. The results of this study indicate that: (1) Sistem Keuangan Desa has a positive and significant effect on the quality of village financial reports, (2) human resource competence has a positive and significant effect on the quality of village financial reports, (3) the internal control system has a positive and significant effect on the quality of village financial reports, (4) Sistem Keuangan Desa, human resource competence, and internal control system simultaneously have a positive and significant effect on the quality of village financial reports.