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Cellulose is an organic component that is widely found in wood fibers. Cellulose is the main component in the pulp/paper industry. As in wood, the raw material for pulp contains cellulose fibers. Cellulose is often used and processed to produce various types in the paper industry. Pulp is the primary material for different paper products, ranging from factories’ boards to daily necessities such as paper, tissue, tea bags, and magazines. Meanwhile, paper is a new change in literature and language that has played a significant role in the history of the development of human civilization. The pulp and paper industry in Indonesia provides a reasonably good contribution to the Indonesian economy. Several pulp & paper companies are listed on the Indonesia Stock Exchange. The results of previous studies indicate that several pulp & paper companies are in a stage of financial difficulty. This study aims to prove empirically that the Z-score as a measure of the company's economic challenges affects stock prices. The results showed that the Z-score affected stock prices. From several ratios that make up the Z-score, it is known that the ratio of working capital to total assets, market value of equity to book value of debt, and sales to total assets have a significant effect on stock prices.

Fluktuasi penurunan produksi CPO (crude palm oil) dan PK (palm kernel) yang terjadi di PT Sari Lembah Subur Pelalawan dapat dipengaruhi oleh berbagai faktor seperti produktivitas karyawan bagian produksi yang kurang optimal, peningkatan kehadiran, pekerjaan kecelakaan yang terus meningkat setiap tahunnya dan peningkatan turnover karyawan di divisi produksi. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan K3 (kesehatan dan keselamatan kerja) dan komitmen kerja terhadap kepuasan dan produktivitas kerja karyawan bagian produksi pada PT Sari Lembah Subur Pelalawan. Teknik pengumpulan data menggunakan kuesioner yang disebarkan kepada 123 sampel. Data yang diperoleh dianalisis secara statistik menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa; Ada pengaruh penerapan K3 (kesehatan dan keselamatan kerja) terhadap kepuasan kerja. Ada pengaruh komitmen karyawan terhadap kepuasan kerja. Ada pengaruh penerapan K3 (kesehatan dan keselamatan kerja) terhadap produktivitas kerja. Ada pengaruh komitmen karyawan terhadap produktivitas kerja. Ada pengaruh kepuasan kerja terhadap produktivitas kerja. Terdapat pengaruh tidak langsung penerapan K3 (kesehatan dan keselamatan kerja) melalui kepuasan kerja terhadap produktivitas kerja. Terdapat pengaruh tidak langsung komitmen karyawan melalui kepuasan kerja terhadap produktivitas kerja.

Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, motif berwirausaha, dan jiwa kewirausahaan terhadap kinerja usaha pada pelaku usaha industri kreatif rotan di Pekanbaru. Populasi dalam penelitian ini meliputi para pelaku usaha rotan di Kota Pekanbaru yang berjumlah 40 orang pelaku usaha. Data primer dikumpulkan dengan menggunakan kuesioner sebagai instrument untuk membuktikan hasil penelitian, untuk menguji hipotesis pada penelitian ini adalah menggunakan regresi linear berganda dengan bantuan program SPSS. Teknik pengambilan sampel yang telah dipilih adalah metode sensus (40 orang para pelaku usaha rotan di Pekanbaru). Hasil penelitian menunjukkan bahwa : 1) pelatihan berpengaruh signifikan terhadap kinerja usaha pada pelaku usaha indsutri kreatif rotan di Pekanbaru, 2) motif berwirausaha tidak berpengaruh signifikan terhadap kinerja usaha pada pelaku usaha indsutri kreatif rotan di Pekanbaru, 3) jiwa kewirausahaan berpengaruh signifikan terhadap kinerja usaha pada pelaku usaha industri kreatif rotan di Pekanbaru, 4) pelatihan, motif berwirausaha, dan jiwa kewirausahaan secara bersama berpengaruh signifkan terhadap kinerja usaha pada pelaku usaha industri kreatif rotan di Pekanbaru.

This study aims to determine and analyze firm size, capital structure, dividend policy on the company's financial performance. To analyze biodiesel production strengthen the relationship between firm size, capital structure, dividend policy and company financial performance. The population in this study is the use of company data included in the palm oil processing sector companies that went public on the Indonesia Stock Exchange (IDX) in the period 2014 to 2019. The sample in this study was 12 companies that met the sampling characteristics that have been determined. The analytical technique used in this research is PLS Structural Equation Modeling (SEM) which is operated through the WarpPLS.5.0 program. The results of the study show that the size of the company and capital structure on financial performance. Dividend policy has no effect on financial performance. Company size, capital structure have a significant effect on financial performance with Biodiesel Production as a Moderating Variable. The results of financial research on dividend policy have no effect on company performance with biodiesel production as a moderating variable

The research was conducted at PT Lutvindo Wijaya Perkasa Pekanbaru. The aim is to determine the direct effect of workload, non-physical work environment, compensation for employee turnover mediated by organizational commitment. This study took a sample of 160 customers. The variables used are workload, non-physical work environment, compensation for employee turnover mediated by organizational commitment. The data were analyzed using SEM (Structural Equation Modeling) analysis which was operated through the Smart PLS 3.2.8 . program.The results showed that there was a workload that had a significant effect on employee turnover at PT. Lutvindo Wijaya Non-physical work environment, compensation, organizational commitment and workload have a significant effect on employee turnover with organizational commitment as a mediating variable. Every increase in workload will increase employee turnover, and every decrease in workload will decrease employee turnover with organizational commitment as a mediating variable. The non-physical work environment has a significant effect on employee turnover with organizational commitment as a mediating variable. The better the non-physical work environment will reduce employee turnover, and the worse the non-physical work environment will increase employee turnover with organizational commitment as a mediating variable. Compensation has a significant effect on employee turnover with organizational commitment as a mediating variable. The greater the compensation received will reduce employee turnover, and the smaller the compensation received will increase employee turnover with organizational commitment as a mediating variable.

This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 2015 - 2019. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 33 companies were chosen as the samples of this study. This study used structural equation modeling with partial least square program to test whether the independent variables affect the dependent variables. The results of this study are found that (1) uniqueness has a negative and insignificant effect on capital structure, (2) tangibility has a positive and significant effect on capital structure, (3) financial flexibility has a positive and significant effect on capital structure, (4) uniqueness and tangibility have a positive and significant effect on firm value, whille financial flexibility has a negative and insignificant effect on firm value, (5) tangibility has a positive and significant effect on firm value through capital structure, while uniqueness dan financial flexibility have a negative and insignificant effect on firm value through capital structure, and (6) capital structure has a negative and significant effect on firm value.

This study aims to analyze the reaction of the capital market to the increase in cigarette excise in Indonesia. This study focuses on cigarette companies listed on the Indonesia Stock Exchange as an increase in excise tax has an impact on the cigarette industry. There are 4 companies that are included in the cigarette industry which are the samples of this study. This study uses an event study to examine the effect of Abnormal Return, Trading Volume Activity and Bid-Ask Spread before and after the increase in excise tax. The findings of this study are that there is no difference in abnormal returns both before and after the announcement of the policy on the increase in cigarette excise in 2020. Other findings indicate that there is no difference in trading volume activity both before and after the announcement of the policy for the increase in cigarette excise in 2020. Other findings indicate that there is no difference in bids. ask spread both before and after the announcement of the 2020 cigarette excise tax increase. Keywords : Abnormal Return, Trading Volume Activity, Bid-Ask Spread and Event Study

This study aims to examine the effect of financial literacy and the use of online trading applications on financial inclusion of sharia stock Investors in Pekanbaru. The sample used in this study was 150 sharia stock Investors in Pekanbaru who use online trading applications in stock transactions. Sampling uses non-probability sampling methods and purposive sampling techniques. The data in this study are quantitative data obtained using a questionnaire and processed by using Partial Least Square Structural Equation Modeling (PLS-SEM). The results of this study indicate that financial literacy has a positive and significant effect on financial inclusion of sharia stock investors in Pekanbaru and financial technology has a positive and significant effect on sharia stock investors in Pekanbaru.

The aims of this research is to examine the effect of Socially Responsible Investment (SRI) towards the financial performance of the company. The population in this research are manufacturing company sector consumer goods industry listed on the Indonesia Stock Exchange (IDX) period 2014-2018, totaling 49 companies. Sampling using purposive sampling method, and obtained 170 data from 34 companies in each period. This research used Structural Equation Modeling-Partial Least Square (SEM-PLS) to analyze data. The results of research showed that Socially Responsible Investment (SRI) have a positive significant impact on the financial performance used firm size as control variabel. Financial perfomance in this researchs measured by Return on Asset (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM). Socially Responsible Investment (SRI) measured by JSE Limited SRI Index 2019 and firm size measured by total assets, total sales and total employees.

This study is aimed to examine the effect of risk business, liquidity, sales growth, non-debt tax shield on capital structure. The population of this study is metal and allied products companies listed in Indonesia Stock Exchange from 2014 - 2018. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 13 companies were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variables. The results of this study is found that risk business and non-debt tax shield on capital structure have a negative an insignificant effect on capital structure, Liquidity and Sales Growth on capital structure have a negative an significant effect on capital structure. The limitations of this study are driven by the variable, year and sample size. Therefore further reseacrh can use other variables and extension other industries could bring the comprehensive results

This study aims to see and the effect of capital expenditure, local revenue and general allocation funds on financial performance with supervision as a moderating variable in regencies / cities of Riau Province in 2014-2018. The population in this study is the regional financial performance in Riau Province as much as 12 (twelve) Districts / Cities during 2014 - 2018. The sampling method used the census method or saturated samples, namely the entire population became the research sample so that the total sample used in this study was 60. The results in this study are that capital expenditures, local revenue and general allocation funds have a significant positive effect on regional financial performance. Supervision has a significant positive effect on financial performance. Supervision can moderate between capital expenditures, local revenue and general allocation funds and regional financial performance.

This study aims to see and determine the direct effect of the marketing mix on purchasing decisions and customer satisfaction. Research site at the Kimteng coffee shop Pekanbaru. The population in this study were all customers who made repeat purchases at the Kimteng coffee shop Pekanbaru. The sampling technique used was non-probability sampling using the simple random sampling method, because the sampling of members from the population was done randomly without paying attention to the strata in the population. Determining the number of samples 5 times the number of variable indicators as many as 30 are used. Thus, the number of samples to be studied in this study was 150 people. In this study, researchers will use SEM (Structural Equation Modeling) analysis. The results of this study indicate that there is a positive and significant influence between the marketing mix on purchasing decisions and there is a positive and significant influence between the marketing mix and purchasing decisions on customer satisfaction. Purchasing decisions are able to positively and significantly mediate between marketing strategies and customer satisfaction.

This study aims to examine the effect of leverage and investment decisions on financial distress, with good corporate governance as a moderating variable. The population in this research were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–2020. Purposive sampling was used to determine the sample, which was obtained from 32 companies. The type of data used in this research was secondary data obtained from IDX and the annual report. The analytical method used was logistic regression and moderating analysis with the help of SPSS software to process the data. This study concluded that leverage and investment decisions significantly influence financial distress. On the other hand, good corporate governance does not significantly influence financial distress. GCG cannot moderate the effect of leverage and investment decisions on financial distress.

This study aims to examine the effect of environmental, social, and corporate governance on capital structure with company performance as an intervening variable in companies listed in the sri-kehati index for the period 2017 – 2019. This study uses secondary data, namely on companies that are members of the Sri-Kehati index that disclose environmental, social and governance (ESG) scores on Bloomberg. The data used in this study with a total research sample of 54 data was determined by purposive sampling method.The results of this study indicate that environmental and governance has an effect on company performance while social has no effect on company performance. Environmental, social, and governance have no effect on capital structure. For indirect testing, the results show that environmental, social, and governance have no effect on capital structure through company performance as an intervening variable.

This study aims to analyze the effect of profitability, institutional ownership on tax avoidance moderated by disclosure of good corporate governance. This study uses 24 consumer goods industrial sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period as research samples. The data is collected based on the annual report as well as the company's financial statements. Partial Least Square (PLS) is used as a method to analyze the data that has been obtained. The results showed that profitability had a significant negative effect on tax avoidance. Institutional ownership has no significant effect on tax avoidance. For testing the moderating variable, it is proven that the disclosure of good corporate governance is able to moderate the relationship between profitability and tax avoidance, but the disclosure of good corporate governance is not able to moderate the relationship between institutional ownership and tax avoidance.

This study aims to examine and analyze the communication spak and the work climate performance in which motivation is regarded as an intervening variable. The study was conducted at the Horticultural Food and Plantation Office of Riait Province.The data consist of primary data and secondary data. The population of this research are as big as 153 people. The needed data were collected by using a questionnaire addressed to 111 employees of the Hottikultura Food and Agriculture Service Office in Riau Province. The Slovin formula is used to carried the quistionare. Descriptive analysis method is used to describe the characteristics of respondents and research hypotheses by using relevant statistical tests. The variables of communication and work climate are as independent variables, while performance is as the dependent variable, and the motivation is regarded as intervening or mediating variable. The path analysis is used to analyze the collected data.The results of the study indicate that communication directly influences significantly to motivation. Work climate has a direct significant effect on motivation the communication has a significant direct effect on performance. Whole work climate contributes positively to performance. The motivation correlates significantly on performance. Indirectly, motivation has an intensive mediating role in communication and the communication is over performance. The motivation has a positive median role on the influence of the work climate on performance. Increasing the effectiveness of communication and work climate are recommended to optimize employee performance and motivation.

This study aims to determine the effect of supervision and internal communication on performance through employee job satisfaction in the Department of Public Works and Spatial Planning of Riau Province.The population were all employees of echelon II, III and IV as big as 138 people and the size of sample is as many as 103 people. The technique of determining the sample is by using purposive sampling. The path analysis is used to analyze the collected data.The results of the study indicate that: (1) supervision influences employee’s job satisfaction, (2) internal communication contributes positively on employee’s job satisfaction, (3) supervision correlates significantly with employee’s performance, (4) internal communication influences employee’s performance, (5) supervision and Internal communication affect positively to performance through job satisfaction.

Purpose This study aims to know the effect of knowledge management, entrepreneurship motives and the society’s culture on women micro business performance in Pelalawan Kabupaten. Design/methodology/approach This research was done on women micro business in Pelalawan Kabupaten, Riau Province. The research used survey approach which used questionnaire instrument as the research primary data. The population of the research was the entrepreneurs of women micro businesses in Pelalawan Kabupaten who joined training. There are 121 entrepreneurs spread across five districts (Pankalan Kuras, Pangkalan Kerinci, Pangkalan Lesung, Kerumutan and Bandar Seikijang) where entrepreneurs in the five districts actively participate in training. Findings The performance of the business cannot be said that it was very well performed, because any growth had not been seen in the business run, which automatically the increase of the profit had not been able to be expected. Product sales were still fluctuating and there was no tremendous increase in sales. In addition, the increase in the number of consumers is also not significant. In relation to the knowledge management, it can be concluded that the knowledge management on the business management of the entrepreneurs was still low. There were many indicators that needed attention so that the business could develop; factors such as knowledge about market, production aspect, distribution, promotion and relationship building, financial management and technology usage were still far from expectation. The entrepreneurship motive was still low. It was proved by the condition that the entrepreneurs could not develop the business and the entrepreneurs’ welfare had not been developed yet. If the business developed, it would be followed by recognition from the people in the society. However, this has not been achieved and entrepreneurs also do not have an achievement orientation so that their business is no better than other businesses in regional Indonesia. There were not many people who supported the businesses run by the entrepreneurs in Pelalawan Kabupaten because the people’s loyalty to the products sold by the entrepreneurs was still low. Originality/value There had not been a comprehensive research assessing knowledge management, entrepreneurship motives and society’s culture and its effect on the micro business performance, specifically for women entrepreneurs; thus, this study is different from the previous research studies. This point became the originality of this research as well as the usage of the variable of society’s culture which became the local wisdom and was owned by Pelalawan, Riau, Indonesia and which became the characteristic highlighted in this research.

Semangat kerja merupakan hal yang penting bekerja. Beberapa penelitian menunukkan bahwa semangat kerja dapat dipengaruhi oleh beban kerja, mutasi dan kompetensi. Penelitian ini bertujuan untuk menguji pengaruh beban kerja dan mutasi terhadap semangat kerja dengan kompetensi sebagai variabel intervening. Pengumpulan data penelitian dengan menggunakan kuestioner. Responden penelitian sebanyak 134 orang Personil ditreskrimum Polda Riau. Analisis data dengan menggunakan pendekatan Deskriptif dan Partial Least Square. Hasil penelitian menemukan bahwa beban kerja tidak berpengaruh signifikan terhadap semangat kerja secara langsung, namun akan berpengaruh apabila disertai kompetensi sebagai variabel intervening. Hasil Penelitian juga menunjukkan bahwa mutasi kerja berpengaruh signifikan terhadap semangat kerja baik secara langsung maupun dengan variabel kompetensi sebagai variabel intervening. kesimpulan penelitian adalah bahwa beban keja, mutasi dan kompetensi berperan dalam meningkatkan atau menurunkan semangat kerja anggota polisi bagian ditreskrimum Polda Riau. Kata Kunci : Beban Kerja, Mutasi, Semangat Kerja, Kompetensi

Penelitian ini bertujuan untuk menganalisis pengaruh dari likuiditas, keputusan pendanaan, dan kinerja perusahaan terhadap nilai perusahaan pada sektor property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia dari tahun 2015 hingga 2017. Serta menganalisis bagaimana penerapan good corporate governance dalam melakukan fungsi pengawasan terhadap manajemen. Metode penarikan sampel menggunakan purposive sampling dan diperoleh 44 perusahaan property, real estate, dan building construction yang menjadi sampel. Alat analisis data yang digunakan adalah partial least square (PLS). Hasil dari penelitian ini menunjukkan bahwa likuiditas dan good corporate governance tidak berpengaruh terhadap nilai perusahaan. Berbeda dengan keputusan pendanaan dan kinerja perusahaan yang berpengaruh signifikan terhadap nilai perusahaan. Likuiditas berpengaruh terhadap nilai perusahaan melalui kinerja perusahaan. Keputusan pendanaan berpengaruh terhadap nilai perusahaan melalui kinerja perusahaan. Good corporate governance tidak memoderasi hubungan likuiditas terhadap nilai perusahaan. Good corporate governance tidak memoderasi hubungan kinerja perusahaan terhadap nilai perusahaan. Good corporate governance tidak memoderasi hubungan keputusan pendanaan terhadap nilai perusahaan.

Penelitian ini bertujuan untuk menguji dampak pengaruh total asset turnover, debt to equity ratio, cash flow terhadap return saham dengan trading volume activity sebagai variabel intervening. Populasi pada penelitian ini adalah seluruh perusahaan plantation yang terdaftar di Bursa Efek Indonesia periode 2016 dan 2017. Jumlah sampel terdiri dari 14 perusahaan yang ditentukan dengan metode purposive sampling. Penelitian ini melakukan pengujian analisis jalur dengan menggunakan program SPSS Versi 21. Hasil penelitian menunjukkan bahwa total asset turnover berpengaruh terhadap trading volume activity. Debt to equity ratio dan trading volume activity berpengaruh terhadap return saham. Trading Volume Activity tidak dapat memediasi atau menjadi variabel intervening antara total asset turnover, debt to equity ratio dan cash flow terhadap return saham.

This study aims to analyze the effects of diversification and funding decisions on company performance and value of companies with Good Corporate Governance (GCG) as a moderating variable in an industrial manufacturing company listed on the Stock Exchange (IDX) in 2013-2017. Sampling method using purposive sampling techniques and accounting 41 manufacturing industry companies. Samples were analyzed by using PLS. The results of this study indicated that diversification has no significant significant effect on firm value. Funding decisions have a significant effect on the value of the company. The company's performance significantly influences the value of the company. The funding decision has a significant influence on the company's value through indirect. Diversification has a significant influence on the company's value through indirect. GCG has no significant effect in moderating the influence of funding decisions on firm value. GCG has a significant effect in moderating the effect of diversification on firm value.Keywords: Diversification, Financial Decision, Financial Performance, Firm Value, Good Corporate Governance

Purpose This paper aims to investigate the role of corporate social responsibility (CSR) funding through Partnership and Development Nurturing Program (PDNP) in the development of entrepreneurial attitude and the small and micro entrepreneurs’ (SMEs’) income in Pekanbaru. Design/methodology/approach Primary data were obtained from the SMEs’ response to the development of entrepreneurial attitude, income of sales and expenses before and after getting PDNP fund. Secondary data were obtained from the publication of firms and relevant authorities. The sample used in this study comprised 95 respondents, including the SMEs in Pekanbaru who received PDNP fund in 2013 and who were selected by purposive sampling. Generalized structural component analysis (GSCA) was used to analyze the data for inner model (hypothesis testing for structural model) and outer model (measurement model for unobservable variables). Sobel test (under GSCA model) was used to test whether a variable is a mediating variable that assesses the relationship between endogenous variables and exogenous variables. Findings CSR funding (by PNBP fund) is significantly effective for entrepreneurial attitude. The higher value of CSR funding (by PNBP fund), which is reflected in the high values of turnover (X1), marketing coverage (X2), partnership program (X3) and sales (X4), will lead to a higher value of entrepreneurial attitude, which is reflected in the high value of planning (M1), confidence (M2), orientation to task (M3), risk taking (M4), leadership (M5) and honesty (M6). Entrepreneurial attitude significantly affects the income of SMEs. The higher value of entrepreneurial attitude, which is reflected in the high value of planning (M1), confidence (M2), orientation to task (M3), risk taking (M4), leadership (M5) and honesty (M6), will lead to a higher value of income of SMEs, which is reflected in the high value of effectivity (Y1), efficiency (Y2) and economist (Y3). CSR funding (by PNBP Fund) has a significant effect on the SMEs’ income with a mediation effect of entrepreneurial attitude. A high value of CSR funding (by PNBP Fund), which is reflected in the high values of turnover (X1), marketing coverage (X2), partnership program (X3) and sales (X4), will lead to a higher value of income of SMEs, which is reflected in the high value of effectivity (Y1), efficiency (Y2) and economist (Y3), if the value of entrepreneurial attitude is higher, which is reflected in the high values of planning (M1), confidence (M2), orientation to task (M3), risk taking (M4), leadership (M5) and honesty (M6). Originality/value A gap exists between the expected goals of SMEs, which is to increase people’s income through the development of their entrepreneurship, and the realization of the program. Hence, it is necessary to improve the implementation of the partnership program, which needs improvement in planning, process and the evaluation of the program. This phenomenon motivated the researcher to conduct this study so that the partnership and the community development program, as a form of CSR, benefit SMEs to increase their income.

Sumber daya manusia merupakan aset organisasi yang sangat vital, karena itu peran dan fungsinya tidak bisa digantikan oleh sumber daya lainnya termasuk Institusi Polri. Saat ini kualitas citra Polri dinilai para pengamat mengalamikemerosotan. Kemerosotan citra di mata masyarakat merupakan sebuah persoalanpenting yang hingga saat ini masih terus membelenggu Polri dalam menjalankantugas dan wewenangnya.Beberapa kebijakan dan peraturan telah dikeluarkan oleh pimpinan Polri untuk mendukung peningkatan pelayanan dan kinerja personil Polri belum cukup mampu untuk dapat memenuhi tingkat kepuasan masyarakat terhadap kinerja Polri. Penelitian ini bertujuan untuk mengetahui Pengaruh Pendidikan dan Pelatihan, Remunerasi dan Budaya Organisasi Terhadap Kepuasan Kerja Dalam Meningkatkan Kinerja pada Dit Reskrimsus Polda Riau. Rancangan penelitian yang digunakan adalah penelitian explanatori. Populasi penelitiannya personil Dit Reskrimsus Polda Riau sebanyak 93 orang. Sampel diambil dengan teknik sensus dengan mengeluarkan Direktur Dit Reskrimsus sebagai key informan sehingga sampel yang digunakan sebanyak 92 orang . Pengumpulan data variabel menggunakan kuesioner dengan skala likert. Hasil uji hipotesis menyimpulkan: a.pendidikan dan pelatihan tidak berpengaruhsignifikan terhadap kinerja dengan nilai p value sebesar 0,36; b. remunerasi tidak berpengaruh signifikan terhadap kinerja dengan nilai p value sebesar 0,09; c. budaya organisasi berpengaruh signifikan terhadap kinerja dengan nilai p value sebesar 0,02; d. pendidikan dan pelatihan berpengaruh signifikan terhadap kinerja melalui kepuasan kerja dengan nilai p value sebesar 0,02; e. remunerasi berpengaruh signifikan terhadap kinerja melalui kepuasan kerja dengan nilai p value sebesar 0,015; f. budaya organisasi berpengaruh signifikan terhadap kinerja melalui kepuasan dengan nilai p value sebesar 0,01.

This study aims to examine empirically the factors that influence greenhouse gas emission disclosure. Factors examined in this research are a type of industry, firm size, profitability, and leverage. In this study, the researcher adopted the checklist issued by the Carbon Disclosure Project (CDP) to measure the extensive disclosure of greenhouse gas emissions. To examine the factors, the researcher utilized multiple regression. The population of this study was all manufacturing companies listed on the Indonesian Stock Exchange in 2018. This research applied the purposive sampling method to obtain 131 listed manufacturing in 2018. The result implies that firm size has a positive and significant correlation with greenhouse gas emission disclosure. Meanwhile, type of industry, profitability, and leverage had no significant correlation with greenhouse gas emission disclosure. Manufacturing companies, especially greenhouse gas-intensive companies, must participate in protecting the environment and help reduce greenhouse gas emissions as stipulated in Presidential Regulation No. 61 of 2011 concerning the National Action Plan for Reducing Greenhouse Gas Emissions. In line with the concept of performance measurement of "Triple Bottom Line," the company does not only pay attention to profit (profit) and people (social), the company must also pay attention to the planet (environment). So the company can compete with other companies. The results highlighted that the much resources of the company, the better the company is conducting a greenhouse-gas-emission reduction strategy. It makes it easier for the company to do the disclosure of greenhouse gas emissions.

In the midst of a national economic growth downturn that affected the capital market as a subsystem of the economy, now Indonesia capital market industry began to look at the development of the application of the principles of sharia as an alternative investment instruments in capital markets activities in Indonesia. The growth of the Islamic capital market in Indonesia is quite encouraging, but the Islamic capital market exposure is still minimal. Lack of public understanding about the Islamic capital market into doubt for investors to invest in the capital market. With the background of the problem, this research aims to investigate the level of efficiency increase of capital markets in Indonesia to see the influence of the capital market and the asymmetry of information on abnormal return. The population in this study are all listed company listed on the Stock Exchange 2014-2018 period as many as 626 companies with a total sample of 238 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results showed that the type of capital markets significant negative effect on abnormal returns and the information asymmetry significant positive effect on abnormal returns. The continued development of the Islamic capital market information asymmetry and abnormal returns are also lower so the efficiency of the capital market has also increased. The analytical method used in this research is multiple linear regression and the results showed that the type of capital markets significant negative effect on abnormal returns and the information asymmetry significant positive effect on abnormal returns. The continued development of the Islamic capital market information asymmetry and abnormal returns are also lower so the efficiency of the capital market has also increased. The analytical method used in this research is multiple linear regression and the results showed that the type of capital markets significant negative effect on abnormal returns and the information asymmetry significant positive effect on abnormal returns. The continued development of the Islamic capital market information asymmetry and abnormal returns are also lower so the efficiency of the capital market has also increased.

Pneumonia merupakan penyakit infeksi saluran pernafasan akut yang menjadi penyebab terpenting morbiditas dan mortalitas pada balita. Beberapa penelitian menyebutkan terdapat beberapa faktor risiko yang meningkatkan angka kejadian pneumonia di negara berkembang yaitu kurangnya pemberian ASI eksklusif, gizi buruk, polusi udara dalam ruangan, bayi berat lahir rendah, dan kurangnya imunisasi campak. Penelitian ini bertujuan untuk mengetahui faktor risiko yang berhubungan dengan kejadian pneumonia pada balita di Kelurahan Air Tawar Barat. Penelitian ini menggunakan desain case control study. Sampel terdiri dari 27 case dan 27 control dengan disamakan umur dan jenis kelamin dan ibu balita sebagai respondennya. Pengambilan sampel menggunakan teknik simple random sampling. Analisis data menggunakan analisis univariat dan bivariat dengan uji Chi Square. Pengumpulan data dilakukan dengan wawancara kuesioner dan data rekam medik pasien. Hasil univariat didapatkan distribusi frekuensi pada kelompok kasus yaitu: balita yang tidak mendapatkan ASI eksklusif (81,5%), paparan asap rokok (37%), riwayat bayi berat lahir rendah (3,7%), tidak mendapatkan imunisasi campak (40,7%), dan gizi kurang (25,9%). Hasil analisis bivariat menunjukkan terdapat hubungan bermakna antara status gizi dengan kejadian penumonia (p=0,022; OR=9,1; 95%CI= 1,034-80,089), sedangkan pemberian ASI eksklusif, paparan asap rokok, riwayat bayi berat lahir rendah, dan imunisasi campak tidak terdapat hubungan yang bermakna. Kesimpulan penelitian ini adalah didapatkan distribusi frekuensi kurangnya ASI eksklusif, paparan asap rokok, imunisasi campak, dan status gizi lebih banyak terdapat pada kasus. Analisis bivariat terdapat variabel status gizi yang mempunyai hubungan yang dengan kejadian pneumonia pada balita. Kata kunci : Pneumonia, Balita, Faktor Risiko