This study aims to provide To explain the impact of financial performance, corporate social responsibility and good corporate governance on firm value. Companies that sell their shares to the public by going public must have a good picture. A good picture is necessary to gain the trust of investors. Companies in an effort to gain the trust of investors will provide reliable information. This information describes the character of the company, especially regarding financial performance. This study used a descriptive associative quantitative research method. To determine the effect of firm value used regression analysis techniques. From the research results there is a significant influence between financial performance on firm value, this occurs due to the Efficient Market Semi Strong Hypothesis. Based on the results of the discussion that has been put forward, the conclusion in this study is simultaneous that there is a significant influence between financial performance, corporate social responsibility, good corporate governance on firm value ratio expressed by the Tobin's Q, when investing in companies that are included in the LQ-45 stock indexer in Indonesia, list namely the best stock rating index in Indonesia. The limitation in this study is that the measurement for company value is to use Tobin's Q, which is calculated based on the market value/price of a company divided by the company's asset value. Measurement of company value is carried out for a years. The results of this research for the industrial world can be used as a source of information about efforts in implementing financial performance on firm value with CSR disclosure and good corporate governance (GCG) as intervening variables. And it is hoped that it can provide useful information for readers, especially investors, potential investors, and capital market authority bodies regarding the relevance of CSR information disclosure and good corporate governance in company annual reports with firm value and financial performance.

Purpose: Technology in education especially in accounting and computer learning is currently needed to support teacher performance and as a facility for students to participate in the learning process in the 21st century. This study aimed to determine whether there are differences in the performance of teachers before and after training on information technology-based learning evaluation models that use accounting applications. Design/Methodology/Approach: The process of mastering Wondershare software is carried out for economics and accounting teachers in order to enhance the quality of learning. The research design uses a true pre-and post-tests experimental design with respondents being teachers in the field of accounting learning. Findings: The results showed that there were differences before and after the training was carried out. After the training, the ability of teachers to perform the learning evaluation process improved. Conclusion: Similarly, the responses of the teachers during the training and their perceptions of using the learning evaluation application were very enthusiastic. Research Limitations and Implications: The limitation in this study is that there are many choices in using the questions in this application so not all the model questions in the application are taught. Practical Implications: The findings of this study may be used to train instructors and raise their levels of proficiency, resulting in higher-quality human development. Contribution to the Literature: The theoretical ramifications of this research include developing appropriate modelling in training and learning through the use of direct instructional applications.

Improving Learning Quality Through NHT Cooperation Model in Indonesian Vocational Schools