Purpose: This research is to confirm the influence of variables good corporate governance on economic issues.  This study uses indicators to measure corporate governance variables as follows managerial ownership, institutional ownership, size of the board of commissioners, size of the board of directors, size of the audit committee. Besides that, the financial distress variables are measured using the Springgate method, this study uses firm size as a control variable. Research Methodology: This esearch uses quantitative descriptive and multiple linear regression analyzes and descriptive statistics refined by the SPSS 23.  The population of this survey includes 124 manufacturing companies listed on the Indonesian stock exchange between 2016 and 2020. The sample of this study is illustrated by a targeted sample of 42 sample firms. Results :This research has results show that variables related to corporate ownership, managerial ownership, and size of the board of directors have a significant negative impact on financial distress, but that the size of supervisory board, audit committee members and firm size does not affect financial distress. Limitations : The used of the control variable only uses company size, it is hoped that in the next research can add other control variables such as profitability and leverage so that the research results will be diverse and more accurate. Contribution: This research contributes in terms of empirically proving that investors and/or potential investors can use to study the effect of good corporate governance on financial distress which is controlled by firm size.

Purpose: This study aims to determine the emotional intelligence, adaptability, and employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya, to examine the effect of emotional intelligence, and adaptability simultaneously and partially on employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya. Methodology/approach: The research method used in this research is descriptive quantitative method with a census approach. Data collection techniques based on data sources in this study the author uses a questionnaire method. The analytical technique used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation and determination coefficient analysis, F test, and t test. Results/findings: Emotional intelligence and adaptability simultaneously have a significant effect on employee engagement Hotel Ramayana Tasikmalaya; adaptability partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya; emotional intelligence partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya. Limitations: This study only assessed the variables of emotional intelligence, adaptability and employee involvement, and only non-manager workers who worked at the Ramayana Tasikmalaya Hotel, as well as the clear limited literacy on emotional intelligence and adaptability. Contribution: This study provides suggestions for Hotel Ramayana Tasikmalaya to provide rewards for outstanding employees, strengthen the kinship of fellow employees, provide training, and need to improve things that can affect the level of employee engagement.

Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies.