The research on financial factors and its effect to dividend policy of Company which is listed in Indonesia Stock Exchange have been carried out by several researchers, but the results showed inconsistent. This research aims to test the influence of liquidity ratio, profitability ratio, market ratio, and its effect on dividend policy of Cigarette Company. The liquidity ratio proxied by Current Ratio, profitability ratio proxied by Net Profit Margin, market ratio proxied by Earning Per Share, and dividend policy proxied by Dividend Per Share. The sample used are 3 companies, listed in IDX period of 2001-2014. Data used in this study is secondary data by using financial statements. The Data analyzed using multiple linear regression. The result showed that net profit margin has a significant effect on dividend per share whereas current ratio and earnings per share has no significant effect on dividend per share of cigarette company which listed in IDX period of 2004-2014.

Human resource plays important role and the most dominant factors in organization. Employee performance can be measured by various indicators, one of which is job satisfaction. This research employs descriptive approach with collected primary and secondary data in describing the effect of carrier development and culture organization on teacher performance through job satisfaction. The population of this research include all teacher are 46 respondent. Data analysis technique use path analysis. The result of this research found that carrier development through job satisfaction indirectly has positive influence or significance toward teacher performance. Besides that, organizational culture through job satisfaction indirectly also has positive influence or significance toward teacher performance.

This study aims to determine the level of financial literacy forMicro, Small and Medium Enterprises in Pekanbaru. Besides that, this research conducted to analyzewhether the differences in gender, age, education level, and income level has significant effect towards financial literacy level for businesses. The focus of business type in this researchis trade sector that contained the number of 292 businesses as sample. The method used is survey by obtaining data through questionnaires. The results showed that the level of SMEss financial literacyis moderate 57,9 percent. variables that affect the level of financial literacy businesses are differences in education and income. While gender and age differences has no effectto the level of MSMEss financial literacy.

This study aims to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange. This test uses multiple linear regression model. Sample of this study are 20 companies in manufacturing sector. Observation period is 6 years from 2010 to 2015. Independent variables in this study consisted of company size, profitability, solvency, and auditors reputation which tested its influence on audit delay as dependent variable. The results showed that company size, profitability, solvency, and auditors reputation significantly influence on audit delay of manufacturing companies listed in Indonesia Stock Exchange period 2010 until 2015

This study aims to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange. This test uses multiple linear regression model. Sample of this study are 20 companies in manufacturing sector. Observation period is 6 years from 2010 to 2015. Independent variables in this study consisted of company size, profitability, solvency, and auditors reputation which tested its influence on audit delay as dependent variable. The results showed that company size, profitability, solvency, and auditors reputation significantly influence on audit delay of manufacturing companies listed in Indonesia Stock Exchange period 2010 until 2015

This study aims to analyze the potential for the development of the livestock sector based on innovation system reinforcement by looking at maturity level condition of the existing innovation system in Lima Puluh Kota . The method used is ANIS with the Expert Opinion Survey. The results showed that the average value of maturity level towards innovation system of the livestock sector in Lima Puluh Kota regency was 2.56 means that the maturity level towards innovation system of the livestock sector in Lima Puluh Kota Regency still in the developing position 1.5 to 3 has still not been established yet 3 to 4. At the macro level for policy, it obtained an average value 2.62, average value of messolevel 2.41 for institutional, average value of messo level 2.56 for program and the average value 2.66 for the highest micro level.

Job description or work flows is an important thing that needed in every company or organization. The purpose of this study is to determine the effect of job description on civil servants performance in Tembilahan subdistrict office .Independent variable of this research is job description, and dependent variable is performance. Population of this research are 30 Civil Servants workers in Tembilahan subdistrict office.Sampling technique used is total sampling or census. Data analysis used is linear regression. Theresult showed that there is significance influence between job description against civil servants performance in Tembilahan Subdistrict office with the number of adjusted R square 72 percent, means the other 28 percent of employees performance influences by another factors.

This study aims to analyze the internal control system and procedures of lending activities in UEDSP Desa Tanah Merah Kecamatan Siak Hulu Kabupaten Kampar. Internal control of lending activities to an organizations is one important aspect. Data resources used in this study are from interview and questionnaires by the UEDSP managers and the datas were analyzed by descriptive method and sign test. The result found that internal control of lending activities of UED SP Desa Tanah Merah has been running effectively in organizational structure, authorization system and recording procedures, healthy practices and qualified management.

Higher education is an institution that is heavily influenced by technological advances,especially in the field of computer technology. The purpose of this study is to create a computer inventory management system in higher education which is previously using manuals system become technology based system in order to work more effective and efficient. The research method used is design of inventory tracking system application using NFC android based. The results showed that by using Inventory Tracking Systems model is more effectiveand efficient to identify any inventory information in the computer lab STIE Pelita Indonesia

Higher education is an institution that is heavily influenced by technological advances,especially in the field of computer technology. The purpose of this study is to create a computer inventory management system in higher education which is previously using manuals system become technology based system in order to work more effective and efficient. The research method used is design of inventory tracking system application using NFC android based. The results showed that by using Inventory Tracking Systems model is more effectiveand efficient to identify any inventory information in the computer lab STIE Pelita Indonesia

Low labor productivity of employees in an organization or company is a symptom or problem that can cause the company is less stable because it can cause the unfulfillment of achievement of corporate goals. This study aims to analyze the influence of motivation and leadership style on employee productivity in company Cahaya Berlian. The population in this research is company Cahaya Berlian employees and the sample used is representative of the population with the number of 100 respondents by using nonprobability sampling technique in data collection. The results showed that the motivation and leadership style partially has significant effect on the performance of employees of company Cahaya Berlian.

This study aims to examine the effect of Benefits, Incentives and Discipline on Employee Performance at company Sinco Jaya Abadi. The population in this research is all employees of company Sinco Jaya Abadi which amount 45 people. Since the total population is less than 100, the sampling technique used is censusor total sampling which using the entire population as sample. This research uses multiple linear regression method through statistical T test and model test F and Coefficient of determinant. The results showed that Allowance, Incentives and Discipline had partially significant influence on employee performance. From this research is expected that company can maintain and increase Allowance, Incentive and discipline so that employee performance of employees can increase.

Yamaha as a growing automotive company today realizes the importance of strategy in winning market competition.This research aims to determine the effect of product quality, price, promotion and istribution place on purchasing decision of yamaha motorcycle in Tjahaja Baru Bukittinggi. Sample of this research are 96 customers who buy Yamaha motorcycle in company Tjahaja Baru Bukittinggi which is chosen by accidental sampling technique.Variablesused in this research are of Product X1, Price X2, Promotion X3 and Distribution X4 as independent variable and purchase decision as dependent variable. Data analysis technique used is multiple linear regression.The result of this study indicate that the product, promotion and distribution have a positive and significant effect on purchasing decision of Yamaha motor in company Tjahaja Baru Bukittinggi, while price has a positive but not significant effect on purchasing decision of Yamaha motor in company New Tjahaja Bukittinggi.