Optimization strategies are very important to support learning activities in limited facilities. the purpose of this study was to determine how the strategy of the head of the madrasah in the optimization of infrastructure experienced obstacles and solutions by the head of the madrasah, as well as how the results of the implementation of the strategy of the head of the madrasah in the optimization of infrastructure. This study uses descriptive qualitative research methods. The results showed that the strategy for optimizing infrastructure in MAS Muhammadiyah 1 Medan involves management activities that include planning, organizing, implementing, and evaluating. The constraints experienced are generally in the form of limited funds and locations that are not wide enough so the solution that can be done is to procure the facilities and make optimal use of the available infrastructure. The success of the madrasah head's strategy in optimizing infrastructure can be seen from the procurement, utilization, and good inventory and increasing the creativity and innovation of teachers and students in utilizing available facilities.

This study aims to determine the learning management of Al-Islam education at SMA Muhammadiyah 2 Surabaya by focusing on 4 sub-topics of discussion which include planning, organizing, implementing, and evaluating. This study uses a qualitative research method with a case study approach. Data collection techniques in this study are observation, interviews, and documentation. The techniques of analysis and interpretation of data in this study are data reduction, data presentation, and data verification. Data sources in this study include primary data sources where the data is obtained from informants when making observations at the research location. While secondary data sources are obtained from articles, theses, and journals that support primary data sources. The results of this study indicate that the learning management of Al-Islam education at SMA Muhammadiyah 2 Surabaya has been carried out following the learning mechanism and is conducted properly based on the learning objectives that have been set. To achieve all aspects Of learning management al Islam education is very dependent on the commitment and capability of educators towards education management itself.

This research is to find out how far promotions and products influence decision making in choosing a madrasah. The variables in this study include promotion (X1) and product (X2) as independent variables, while decision making (Y) is the dependent variable or the variable being measured in this study. For the research method used in this study using quantitative methods with a survey approach with a total of 119 respondents. research data collection techniques using a questionnaire technique by distributing directly to respondents, while the way to select respondents using probability sampling random sampling approach or random samples. The data analysis technique used to test the research hypothesis uses multiple linear regression analysis techniques where before carrying out the test a prerequisite test is carried out first. To process research data using statistical tools 25. The results obtained showed that promotions and products have a positive and significant influence on the decision to choose a madrasa, while the variable that is more dominant in influencing the decision to choose a madrasa is the promotion variable.

This article aims to evaluate the formation of an academic atmosphere for students in MTsN 1 Kediri City through a digital learning system. This article is written based on field research with a qualitative approach of evaluative research type, using the CIPP model evaluation framework (context, input, process, and product). Data were collected through personal interviews, observation, and documentation. Data is analyzed interactively, including the stages of data reduction, data presentation, and conclusions. Triangulation of credibility, transferability, dependability, and confirmability is carried out to ensure the validity of data obtained from informants. This article concludes: 1) Context: madrasah has a good understanding of the digital learning system. The legality of the program is in accordance with the circular issued by the government. The environment strongly supports digital learning. The purpose of the program is to train students' in critical and innovative thinking. 2) Input: Human resources in the madrasah collaborate well in the implementation of digital learning. Supporting infrastructure facilities have been optimally met. The source of funds comes from the central government and there is internet quota assistance to students. 3) Process: the implementation of learning is carried out completely online using Madrasah E-Learning and other digital applications such as WhatsApp, Google Form, Youtube, and so on. Learning monitoring is carried out every month by the Head of Madrasah and the IT team. Some of the obstacles experienced in the implementation of digital learning include the variety of teachers' ability to utilize IT, fluctuating internet signals, various gadget storage capacities, and students' lack of understanding regarding online learning. 4) Product: the academic atmosphere formed can be seen from a number of indicators. The aspect of the learning atmosphere in class gets a score of 80% (high). The aspect of relations between class citizens received a score of 86% (high). The aspect of teaching and learning activities scored 93% (very high). The discipline aspect of students in the classroom gets a score of 70% (high). The online learning aspect scored 73% (high).

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.

The high level of business competition nowadays challenges companies to make every effort to survive and to continuously innovate in order to fulfill the customers’ demands. The past few years, property industry in Indonesia experienced a tremendous development. This is shown by the increasing number of residential housing, shopping centers, even to the township. The number of Indonesian resident is a very potential market for industrial property. Property prices continue to experience a notable increase caused by a number of investors and speculators. At the end of 2013, Bank Indonesia released a policy “Loan To Value” to secure property prices in Indonesia, particularly the housing sector from investors and speculators game. The purpose of this study case was to determine the accounting policy of interest rates and exchange rate, to find out the recognition of loan interest rate fluctuations and exchange rate, and determine the effect of changes in interest rates and exchange rates on profitability in property companies, namely PT Summarecon Agung Tbk, PT Agung Podomoro Land Tbk, and PT Alam Sutera Realty Tbk at 5 period, 31 December 2012, 30 June 2013, 31 December 2013, 30 June 2014, and 31 December 2014. The research shows that the three companies use and apply PSAK 10 related to exchange rates and PSAK 26 related to borrowing cost, lending costs. These costs occur due to the lending rates for bank debt owned by the company. PT Summarecon Agung Tbk and PT Agung Podomoro Land Tbk included the foreign exchange differences in the statement of cash flows as the effect of exchange rate differences affecting cash and cash equivalents in the current year and PT Alam Sutera Realty Tbk included it into a foreign exchange gain/(loss) on foreign exchange that affect profitability in the current year. Mean while, credit interest rate fluctuations affect the rise in lending cost and the exchange rate is not significant according to results from SPSS calculations.

Purchasing Accounting Information System is used in companies for procurements of required goods in production process. Purchasing can be grouped into 2 (two) sections, import and local.  Purchasing Accounting Information System is necessary to be applied for the production sustainability. In this case, companies must set adequate control starting from vendor selection, material selection, until the materials arrive in the warehouse.  This study is aimed at finding out the purchasing accounting information system operated in PT Citra Abadi Sejati Bogor, and to eamine whether there is a relationship with internal control. The results show thaht PT Citra Abadi Sejati has operated a proper purchasing accounting information system and in accordance with the Standard Operating Procedures and general standar by using a system called Movex. And so as the internal control also has been operated properly and adequately shown by the jobs separations, serial number-printed documents, and completed with necessary papers.

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.

Each company is required to provide information on the financial statements in accordance with applicable standards that have been set. Therefore, the company needs further examination in order to meet accountability to investors and creditors and the public that may affect the valuation of the company. Such informations should be useful and presented appropriately and accurately for users of financial statements. To fulfill this obligation, the company requires the services of a third party audit of the so-called independent auditor as the party in charge of examining and giving an opinion on the report presented by management. In recent decades, audit failure cases are rare and have led to the crisis of confidence regarding the inability of the accounting profession in the audited financial statements. The emergence of this crisis is indeed justified, because quite a lot of financial statements of a company that received an unqualified opinion, but it went bankrupt after the opinion was issued. To prevent the occurrence of cases of failure of the audit, the auditor is required to be professional. Professionalism has become a critical issue for the accounting profession because it can describe the performance of the accountant. Professionalism of auditors can be reflected by the accuracy of the auditor in making judgments in the audit assignment. Many factors affect the performance of an auditor in making audit judgments, among other experiences and compliance pressure. The purpose of this study was to determine the effect of experience and stress adherence to audit judgment. Research was conducted on public accounting firms in Bandung. Respondents are auditors working in the public accounting firms in Bandung. Of the 40 questionnaires distributed, there were 33 questionnaires were returned and could be processed for further testing. The analytical method used in this research is multiple linear regression analysis and processed using SPSS 16. Results of research on the influence of experience and stress adherence to audit judgment shows that the experience had no effect on audit judgment, while the pressure obedience significantly effecting on audit judgment. Audit experience does not affect the judgment audit because the auditor with different experiences will have the same audit consideration. Auditor with experience <1 year, 1-5 years, 6-10 years or> 10 years will have the same audit consideration when obtaining evidence, and the same information anyway. Compliance pressure affects the audit because the auditor's judgment tends to follow orders from superiors so that would affect the auditor's judgment. An auditor who is under pressure will tend to take the safe road, not at risk, and tend to be dysfunctional. It also indicates that the auditor does not have the courage to disobey the orders of their superiors and the client's desire to change audit firm even if the instruction is not appropriate. Surely few are willing to take risks to find another job and losing clients as a consequence against the orders of superiors and clients wishes improper deviated from professional standards.

The development of knowledge and the technology is rapidly changing causing tight competition in the business. To survive this competition and maintain sustainability, companies conduct various kinds of ways, one of which is by way of monitoring the system that existed in the corporate setting. One of the systems must be considered is a system of corporate sales and also the process of billing receivable. This is because sales are the activities that will produce revenues or profits for the company to maintain sustainability of its business. In this receivable billing activities, one must also considere whether or not the profit or assets owned by the company will give returns. The purpose of this research is to find out accounting information system sales, to know the process of billing receivable, and to know accounting system information of sales on the process billing receivable. The research was conducted in PT. Semut Merah Tangguh – branch Ciawi, Bogor. PT. Semut Merah Tangguh is the distributor company of consumer goods from PT.Unilever. The main activities of PT. Semut Merah Tangguh is placing order for a product from its principal company, namely PT .Unilever. Once the products have arrived, PT. Semut Merah Tangguh will offer promotional bids, sales, and billing to customers. The research results show that PT Semut Merah Tangguh has been running a proper process of debt of receivable, and adequately run its internal control fairly well. Nevertheless, there are still shortcomings in the company activities, such as the existence of doubled function in the sales department, the function of authorizing credit, and function of billing. It is recommended that PT. Semut Merah Tangguh - branch ciawi, Bogor must made immediate changes in several matters, such as the lack of serial number in the printed documents. The company already perform billing customers under average collections period become cash.

This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. The method of analysis used in processing the data using the method of Ordinary Least Square (OLS) model of multiple regression equation with residual test. Dependent variable in this study is budget performance. Independent variables are external pressure, organizational commitment and internal control. The role of top manager is used as a moderating variable. The results show that the role of top managers can influence the relationship of external pressure and internal control on budget performance. External pressure, organizational commitment and internal control variables have an individual effect on budget performance with a significance <0.005.

State and public budget is a compass of action that will be implemented by government comprising revenues, expenditures, and transfer scheme, as well as financing measured by rupiah, arranged systematically in one period based on a certain classification. It can be meant as a document representing financial condition of an organization (government) in point of revenues, expenditures, and activities. The accountability of APBD implementation is defined as a part of regional financial management as well as a part of budget process. Thereby, the accountability of APBD implementation is a form of regional government’s obligation to carry out financial management in an orderly manner, following rule of law, efficient, economical, selective, transparent, and paying attention to sense of justice and fairness. The purpose of this research is to evaluate the implementation of budget at a government service having to account for the realization of budget utilization which has been used by related offices to the central government, and to know how far the accuracy of budget utilization accountability will be. The research was conducted by the writer at Dinas Bina Marga & Pengairan located in Bogor Regency. Dinas Bina Marga & Pangairan – Bogor Regency operates in public services in the field of road maintenance (as well as highway construction) and waters. The result of this research shows that Dinas Bina Marga & Pengairan – Bogor Regency has accounted for budget implementation well enough. The budget realization that has been used by Dinas Bina Marga & Pengairan – Bogor Regency can be accounted for enough to be a basis of budget calculation. Its value is as presented in the balance sheet. The costs which are taken into account in budget is actual costs in the period. To comform the cost alocation accuracy, the right cost realization has a mark-A. It’s alocated based on percentage from the level of activities in services to society that’s in proportion to total activities of all sevices existing at Dinas Bina Marga & Pengairan – Bogor regency. The evaluation result of of this research shows that there are several things which are slipped away from budget calculation done by Dinas Bina Marga & Pengairan – Bogor Regency, among other things is the fact that SPJ reporting was often late due to technical factors in the field with the result that it’s happened financial reporting slowness. Besides that, there has not been computerization accounting system yet in financial statement. Considering that there are many activities dealt with by Dinas Bina Marga & Pengairan – Bogor Regency, it causes supervision cannot be optimal. By accounting computerized, all processes in financial statement arrangement and supervision by the official in implementing budget can be optimized.

Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APBD implementation must be arranged and presented in accordance with governmental accounting standard set by government regulation. Law No. 17/ 2003 is on State Finance and law No. 1/ 2004 on Government Treasury. Accounting Institution System is a series of manual and computerized procedures starting from data collection, recording, abstracting, financial position reporting and financial operations at the ministry/ institution. Institution Accounting System (SAI) consists of Financial Accounting System (SAK) and Management Accounting System of State-owned Assets (SIMAK-BMN). Analyzing the procedures of Institution Accounting System (SAI) is important in the process of composing financial statements for the purpose of financial accountability comprising Budget Realization Report, Balance Sheet, Note of Financial Statement and Management of State-owned Assets (BMN). Institution Accounting System (SAI) plays an important role in composing financial reports at Bogor Chemistry Analyst High School (SMAKBO) located in Jalan Binamarga I Ciheuleut, Baranangsing, Bogor Timur. It’s very influential in composing financial statements as well because each report received always use Institution Accounting System (SAI) from the beginning of expenditure process untill the data is entered into the Institution Accounting System (SAI). The purpose of this analysis is to determine how is the human resources that run the Institution Accounting System and to find out the implementation procedure of the Accounting System of Budget Users Authorization Unit and also the integration procedures of the accounting system of Budget Users Authorization Unit to Institution Accounting System (SAI). The result of the analysis of financial statement is that the procedure implemented by SMAKBO has been in accordance with the existing regulations, so that producing good and accountable financial reports. After the definition of each component of Institution Accounting System and Financial Statement has been known, It can be concluded that in carrying out procedure and financialstatement reporting it should be in accordance with the prevailing regulation and should be on time in order to yield good financial statement. And in fact, the Institution Accounting System (SAI) at Bogor Chemistry Analyst High School (SMAKBO) has been applied well, and it needs to be maintained.

Inventory system provides an opportunity to improve productivity and eliminate costs that arefound to be necessary. Then, the company can overcome the waste-waste that has been happeningwith the use of traditional production systems. The purpose of this study was to determine impactinventory to stock and improved profitability Company X. This study was conducted with thesurvey directly on the object of research. This survey is intended for researchers will be able to betterinteract with the object interaktif in order to make it easier to understand the reality of the object ofstudy. Then from the data obtained during the survey along with the company's datadocumentation, will obtain a clear picture of who will facilitate researchers in solving the problemsthat occur in the company. The data analysis technique used is qualitative analysis techniques.This research result prove true that, by using the traditional systems it will be able to increase thecompany ' s profitability. It can be seen on the chapter 4 showing comparison of cost efficiencysupplies traditionally use policy. If cost and time can be minimized, then the company'sproductivity will be increased, the quality of the products is also increasing, with profitability.

PT. Mercedes-Benz Indonesia is a manufacturing company engaged in the automotive field. The company produces cars with various kinds dan types, such as : C-Class sedan type vehicle, and koupe Estate, E-Class sedan type vehicle, the M-Class Sports Utility Veihicle vehicle type (SUV), the S-Class sedan type vehicle. The purpose of this study was to determine the pricing of the selling C-Class and the cost of production C-Class, as well as know Class C gross profit using target costing. Results of research that has been done, it can be seen that the method used by the company is not efficient. But after using the method of target costing, profit desired by the company can be achieved in accordance with the profit target has been adjusted. And by using this method of target costing, companies can reduce the cost of production per unit of car

The purpose of the study was to determine the comparison between PSAK No. 18 (1994) and PSAK No. 18 (revised 2010), and the effect of PSAK No. 18 changes to the financial statements on PT. TASPEN. Changes in PSAK No. 18 Among other things, the scope of which is wider than the pension fund entities that are analogous to finish work because entering retirement age but completed work in accordance with the plan or contract work. Actuarial present value, is now calculated and reported using current salary levels or projected salary levels up to the time of Retirement attendees. Financial statements, for defined contribution plans and defined benefit plan is split into the separate financial statements. And the presentation of the fair value of investments at fair value. The authors conclude that, given that PSAK No. 18 (revised 2010) came into effect on January 1, 2012, the readiness PT. TASPEN (Persero) in applying PSAK No. 18 (revised 2010) should be considered to receive this new standard.

The company follows a accounting standards generally accepted in drawing up the financial statements, namely Financial accounting standards (SAK). For various reasons, that standard is different from the taxation provisions also utilize accounting information. Due to the difference of a few things in Financial accounting standards (SAK) with the provisions of the Regulation militate in% u2013 Invitation taxation. Bond Accountant Indonesia (IAI) has confirmed the Statements of financial accounting standards (PSAK) No. 46 concerning accounting for income taxes, is a new thing in the accounting standards for enterprises in Indonesia. PSAK No. 46.The purpose of this research is to know concerning PSAK NO. 46 and see if PSAK NO. 46 already applied on the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Mayora Indah Tbk. And how its influence from the application of PSAK NO.46 of the income statement of the company. The study was conducted at the corner of Indonesia stock exchange at STIE Kesatuan Bogor. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The influence of the application of PSAK NO. 46 on the income statements give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of tax-deferred interest assets, which is set to PSAK NO. 46.

The purpose of this study was to determine the cash flow information , stock returns , as well as to determine the effect of cash flow information on stock returns , the company entered in the LQ’45 group , by looking at the share price a week before and a week after the financial statements published. Methods This study uses descriptive method , namely decipher cash flow information and stock returns and cash flow of information influence on stock returns in LQ’45 companies.The results showed the average of total cash flow who increased in LQ’45 Companies group , and stock returns has increased as well , the cash flow of information has influence on stock returns after reporting cash flow published for three consecutive years