This article was written to describe the relationship of listening skill of observation report texts to the skill of writing the text of the result of observation of the seventh grade students of SMK Negeri 3 Padang. This research is a quantitative research with descriptive method. The sample in this study amounted to 30 people. The data of this research is score of skill test result listening the observation report text. Based on data analysis and discussion, the following three things are obtained. First, the skill of writingthe text of the result of observation of the seventh grade students of SMK Negeri 3 Padang is in good qualification (65,56). Second, the skill of listening to the text of the result of observation of the seventh grade students of SMKNegeri 3 Padang is in good qualification (79,44).

Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.

<p class="Default">Abstrak: Penelitian ini bertujuan mengkaji pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap struktur modal dan implikasinya terhadap persistensi laba perusahaan. Sampel penelitian ini adalah 60 perusahaan selama periode tahun 2012-2014 dengan metode <em>purposive sampling</em>, selanjutnya data diolah menggunakan analisis regresi berganda dan data panel pada Eviews 9. Hasil penelitian ini menunjukkan terdapat pengaruh negatif signifikan kepemilikan manajerial dan kepemilikan institusional secara parsial terhadap struktur modal, dan secara simultan kepemilikan manajerial dan kepemilikan institusional berpengaruh signifikan terhadap struktur modal. Selanjutnya terdapat pengaruh positif signifikan kepemilikan manajerial terhadap persistensi laba, tidak terdapat pengaruh signifikan kepemilikan institusional terhadap persistensi laba, dan terdapat pengaruh negatif signifikan struktur modal terhadap persistensi laba. Secara simultan, kepemilikan manajerial, kepemilikan institusional dan struktur modal berpengaruh signifikan terhadap persistensi laba.</p><p><em>Abstract: This study aimed to assess the effect of managerial ownership and institutional ownership of the capital structure and the implications for corporate earnings persistence. The research sample consist of 60 companies during the period 2012 to 2014 based purposive sampling method, then the data was analysed using multiple regression analysis and research panel data by Eviews 9. The results of this study showed that there was a significant negative effect of managerial ownership and institutional ownership partially on capital structure, and simultaneous possession of managerial and institutional ownership has a significant effect on capital structure. Furthermore, there is a significant positive effect of managerial ownership on earnings persistence, there is no significant effect of institutional ownership on earnings persistence, and there is a significant negative effect of earnings persistence on the capital structure. Simultaneously, managerial ownership, institutional ownership and capital structure significantly influence the persistence of earnings.</em></p>

This study explored the causal relationship between the role of SMEs (number of SME, the workforce of SMEs) and economic growth in Indonesia. Secondary data of time series for the period 1999-2019. The research method uses Vector Error Correction Model (VECM) analysis with stationary Augmented Dickey-Fuller (ADF) test, optimal lag, Johansen cointegration test, Granger Causality test, and Impulse Response Function (IRF). The result shown that the variables of the number of SMEs and economic growth are related to one-way causality. In contrast to the variable number of workers and economic growth in Indonesia, there is no one-way or two-way causality relationship. The results of the VECM analysis also prove that in the short term there is a significant positive effect on the number of SMEs at lag-1 on economic growth and there is long-term cointegration between economic growth, the number of SMEs and the SME workforce.

This study aims to empirically prove the effect of good governance and internal control on the prevention of fraud in the procurement of state-owned goods and services in the regional government of South Sumatra Province. The research population was in 37 Regional Apparatus Organizations (OPD), the sampling technique used purposive sampling and obtained as many as 128 respondents. This type of research data is primary data using a questionnaire. The analysis technique uses multiple linear regression models and it is found that partially, there is a positive and significant effect of good governance and internal control on the prevention of fraud in the procurement of goods and services. The results of the study have implications for local governments to continue improving the application of good governance principles strictly and continuously run the internal control system to minimize legitimacy and prevent fraud in the process of procuring goods and services.