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The structure of character education in Aisyiyah Sidabowa Kindergarten, Banyumas Regency, is the subject of this article. Because early childhood is an asset of the nation and will one day be its successor, early childhood education is essential for character development. Early childhood education in Kindergarten Aisyiyah Sidabowa, Banyumas Regency, goes through the beginning stages of planning, implementing, monitoring, and coaching. This descriptive study aims to discover more about how students in TK Aisyiyah Sidabowa, Banyumas Regency are taught patterns of character education and how these values can improve character education. Participatory interviews and observations were conducted for six months to collect data for this study. A descriptive analysis is carried out on the data by going through the stages of reducing research, presenting research, and drawing conclusions.

Perception determines the way we behave towards an object or problem, how everything that affects a person's perception will later affect the chosen behavior h. Accounting students by understanding the negative consequences of tax evasion actions and penalties in the form of sanctions can know signs in decision-making and behavioral patterns of academic compliance in higher education.  This study seeks to examine the effect of student perceptions of tax evasion and tax sanctions on the ethical behavior of accounting students' compliance. Results show that student perception as variable X1 on tax evasion does not have a significant effect to Ethical Behavior academic compliance of accounting students at the State University of Malang. Next on variable X2 result testing perception on penalty  positive and significant effect on behavior ethical obedience academic accounting students at the State University of Malang

This study explores the application of the Village Customary Law called Awig-Awig in Tenganan Pegringsingan Village to manage the Ulayat Forest. The myth of Lelipi Lem Bukit is still believed to be a forest guard. A snake will peg the "Niskala" sanction for those who dare to commit theft of forest products. Meanwhile, "Skala" sanctions in the form of "fines" are given to those caught stealing forest products. The legal issue is how is the power of Awig-Awig in utilizing the Ulayat Forest in Tenganan Pegringsingan Village before state law. The method used is empirical legal research with an analytical approach, legislation, and customary law. Observation, Focus Group Discussion, and interviews obtained primary data. Secondary data was collected using documentation and recording techniques and analyzed by interpreting and qualitative techniques from the beginning until the Decree of the Minister of Environment and Forestry of the Republic of Indonesia No. SK.1546/MENLHK-PSKL/PKTH/KUM.1/2/2019 stipulates the Ulayat Forest of Pegringsingan Village as a Customary Forest, the regulation in the management and utilization of forest products is still based on Awig-Awig both as a regulatory and coercive rule. Obedience and observance of villagers are still very high because violations are scarce. Awig-Awig is a law that grows and is developed in the life of villagers in the ulayat village area, which is relevant to Von Savigny's thought, namely volkgeist and has a pliable and supple nature. The customary forest utilization model is relevant to Bentham's utility principle with several novelties.

This paper examines the factors that influence the intention to use FMIS in Indonesia’s local governments, especially in East Java region. The study model used the Technology Acceptance Model (TAM) that focuses on two specific salient beliefs-perceived ease of use and perceived usefulness. However, this has not discouraged researchers from incorporating additional constructs to the original model in their quest for increased predictive power. Here, an attempt is made to explain local governments' intention to use FMIS. Besides perceived ease of use and perceived usefulness, compatibility, external technical support, and management support are included in an extended TAM. The research data was obtained through questionnaires to 180 respondents of planning and financial managers at 9 local governments of the East Java region. The data analysis method used SEM-PLS with the SmartPLS 3.0 application. The results of this study showed that perceived usefulness and perceived ease of use are influenced by compatibility, external technical support, and management support. Compatibility also influenced intentions to use FMIS, and perceived ease of use influenced perceived usefulness. Intention to use FMIS was also affected by perceived usefulness and perceived ease of use. Lastly, perceived usefulness and perceived ease of use did not create a mediating effect between external variables and intention to use FMIS. This study concludes that TAM and external variables affect interest in using FMIS.

This study aims to examine the association between banks and firms in a loan. Our data set was pooled cross section data from 2014 to 2016, with long-term loans of firms listed in Indonesia Stock Exchange as a unit of analysis. We estimate our regression model using ordinary least square (OLS) estimator. The results revealed that lower-risk banks tend to associate with riskier but well-performing firms. Similarly, lower-capital banks tend to associate with riskier but well-performing firms. These results are quite contrary to previous studies conducted in developed countries. Lower risk banks have relationship with riskier and well-performing firms in condition that the amount of loan is small enough to be considered safe. Meanwhile, lower capital banks in this study, especially in Indonesia, may face the geographical problem which drives cost so high that makes banks charge higher interest to possibly riskier firms. This study makes contribution by providing evidence from a relative fragmented credit market. Future research on this topic is encouraged to look out more detail especially in the causality interpretation.

This study aims to provide empirical evidence of the influence of the Presentation of regional financial statements and regional financial accounting systems on the transparency and accountability of regional financial management, with the accessibility of financial statements as a moderation. The reason for this research is an employee who works in the finance department at a regional apparatus organization in Ternate City. The respondents in this study were employees who worked in the finance department, which totaled 67 respondents. The Sampling technique uses proportional random sampling. The data analysis model used to test and analyze the variables in this study uses multiple linear regression and Moderate Regression Analysis (MRA) to test research hypotheses with the help of the SPSS program. The results showed that the variables of the Presentation of regional financial statements and variables of regional financial accounting systems influenced the transparency and accountability of regional financial statements. The result found that the accessibility of regional financial statements could not moderate the influence of the Presentation of regional financial statements and the regional financial accounting system on the transparency and accountability of regional financial management.

Small and medium food enterprises (SMFEs) have the potential to increase sustainable competitiveness through innovation. Previous research proves that one of the factors that hinder the implementation of SMFE innovation is the limited capability of entrepreneurs to manage their human resources. Research on human resources in SMEs is more focused on employees and the relationship with company performance but is still very limited on the capabilities of SMFE entrepreneurs. This research fills the gap by improving the capabilities of SMFE entrepreneurs in managing human resources (HRM) through training. Before the training, there was a training need analysis (TNA) through a Focus Group Discussion (FGD) with the head of the processed food section of the Malang Regency Industry and Trade Office and five SMFE representatives. The output from TNA is the acquisition of 14 training topics. Participants of the training were 35 SMFE entrepreneurs in Malang district that were selected purposively. Data were collected using a questionnaire with a Likert scale of 5 (score 1 for strongly disagreeing and score 5 for strongly agreeing on statements from 14 training topics) before and after training. The data were analyzed using nonparametric statistics (Wicoxon Rank Sign Test) because it was not normally distributed. The findings of the study were the knowledge of SMFE entrepreneurs increased significantly for all topics related to HRM after training. The greatest increase in knowledge was how to build a good working relationship with employees. Two other indicators that also highly increased were the process of selecting new employees and motivating employees, the facts of which were carried out simply and not systematically.

The purpose of this study is to compare the marine management authority exercised by local governments based on the laws and regulations that have been in effect since the establishment of the local government law to the current local government law. This type of study is library research with a statutory, comparative, and historical approach. All information and data obtained are then collected and analyzed according to the topic of study. The conclusion of this study shows that the authority for marine management owned by local governments has only been in effect since Law No. 22 of 1999, Law No. 32 of 2004, and Law No. 23 of 2014. At the same time, the previous law did not specifically regulate local governments' authority in marine management.  

This study intends to understand the influence of leader effectiveness, directly or indirectly, on turnover intention through work stress mediators. This study uses an explanatory research method that examines the relationship between independent and bound variables by testing hypotheses. This study used a sample of Indonesian Islamic Bank employees in East Java with a saturated sampling technique. In this study, a sample of 100 respondents was obtained, which was analyzed using structural equation modeling partial least squares, which included validity and reliability tests using algorithm techniques, then hypothesis testing using bootstrap. The results of this study indicate that leadership effectiveness can reduce turnover intention and work stress, as well as work stress, can increase turnover intention. Leadership effectiveness has also successfully influenced turnover intention through work stress with partial mediation.

With regulations regarding human rights that have been regulated, norms and institutions should be able to protect humans and their rights to life so that they do not live under threat. Mainly, because the crime of genocide has been regulated by various international human rights instruments like the International Criminal Tribunal for Rwanda (ICTR), the 1948 Genocide Convention, and to 1988 Rome Statute on International Criminal Court. But facts show that cases regarding the crime of genocide are still happening. The Criminal Code as a law adopted from the Dutch-herited Criminal Code requires an appropriate codification between the awareness and legal needs of the Indonesian nation, thus requiring a new criminal arrangement to replace the old regulation. The 2019 RKUHP then emerged as a solution, but there are still many ambiguous article formulations that make the 2019 RKUHP still have to be reviewed. An example is the article regarding the crime of genocide in Article 598 of the 2019 RKUHP. Some of the weaknesses of the article are in things such as the fall of authority over the implementation of a crime and one of its regulations that the convict gets a pardon or amnesty written in Article 140. If the crime of genocide remains in the 2019 RKUHP, then a number of revisions must be made by reviewing the Rome Statute so that there is no expansion of the meaning in the article regarding the crime of genocide.

This study examines the relationship between the perception of booking website quality, sales promotion, brand image, and repurchase intentions among local online Travel Agent Users, namely Traveloka, Tiket.com, and Pegipegi. The population in this study is consumers in big cities in Indonesia. This research is explanatory research with a quantitative approach which collects data by distributing questionnaires to 200 respondents. Data analysis used partial least squares (SEM-PLS). The results showed that the perception of booking website quality and sales promotion significantly affected repurchase intention. Likewise, a brand image had a significant effect on repurchase intention. The results of this study also show that brand image partially mediates the effect of the perception of booking website quality and sales promotion on repurchase intention. The results of this study suggest that online travel agency companies can improve the quality of the web provided and continue to innovate in providing various services and promotions. By improving the company's brand image, it will be capable of influencing users' personality to continue to have the repurchase intention.

The study's main aim was to determine the mediating effect of adaptive leadership on the relationship between ambidextrous leadership and employee ambidexterity with adaptive leadership as a mediator. The study used explanatory research with a cross-sectional survey design. Primary data on ambidextrous leadership, adaptive leadership and employee ambidexterity was collected from structured questionnaires. A survey was carried out on 100 employees of banks in Indonesia. The research hypothesis was tested using structural equation modeling partial least square analysis. The study found that adaptive leadership enhanced and significantly mediated the relationship between ambidextrous leadership and employee ambidexterity. Furthermore, ambidextrous leadership significantly enhances adaptive leadership, and directly adaptive leadership also increases employee ambidexterity. Thus, adaptive leadership perfectly mediates between ambidextrous leadership and employee ambidexterity.

The purpose of this study is to examine the differences in the value of the financial distress of manufacturing companies before and after the Covid-19 pandemic, as well as to examine the determinants that affect the financial distress of manufacturing companies before and after the Covid-19 pandemic. This study is a quantitative study with the population in this study namely manufacturing companies in Indonesia. The sample is 1005 Firm Years in manufacturing companies in Indonesia. These Manufacturing Companies were taken from 2016-2021, but we divided the sample into 2 categories, namely 2016-2019, namely in the pre-pandemic period as many as 653 firm years, and during the pandemic as many as 352 firm years. The dependent variable used in this study is financial distress, measured by the O-Score Model. Furthermore, the independent variables are profitability using ROA, liquidity using the current ratio, and leverage using the Debt to Assets Ratio. The test results show no difference between the financial distress of manufacturing companies in Indonesia before and during the pandemic. During the pandemic, financial ratios became more considered in predicting financial distress than before the pandemic. The role of profitability is a factor that impacts financial distress is more impactful in the pre-pandemic period. The role of liquidity being a factor that impacts financial distress is more impactful during the pandemic. Leverage can also be a good indicator in predicting financial distress both in the pre-pandemic and during the pandemic.

This research examines the impact of workload and job stress on job satisfaction mediated by motivation in a type B government hospital, RSUD Kanjuruhan. This study is explanatory research with a quantitative approach. The sample used in this study is 162 nurses and midwives who have worked in RSUD Kanjuruhan for at least one year. The sampling technique used is simple random sampling. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The results of this study indicate that high workloads and low job stress can increase motivation and job satisfaction. The appropriate planning and calculation of the nurse-patient ratio must be implemented to improve motivation and job satisfaction. This study also found that the mediation of motivation was a complementary mediation between workload and job satisfaction and a competitive mediation between job stress and job satisfaction.

Financial management for young entrepreneurs needs to be done because disciplined financial arrangements will be able to minimize the risk of uncertainty. Young entrepreneurs have problems with financial management behavior, that is knowledge and skills in managing finances which have an impact on financial decision-making. This study aims to see the effect of financial knowledge, financial attitudes, and personality on financial management behavior in young entrepreneurs in Malang. The approach used in this research is quantitative with an explanatory approach. This study's population is young entrepreneurs in the Brawijaya University environment. The sampling technique used purposive sampling with a sample size of 150 samples. The results of this study prove that partially financial knowledge has no significant effect on Financial Management Behavior. Financial attitudes have a significant effect on Financial Management Behavior, and personality has a significant effect on Financial Management Behavior in Young Entrepreneurs in Malang City.

This study examines the effect of the e-shopping experience towards e-loyalty mediated by e-trust and e-satisfaction on e-commerce fashion in Surabaya city. This research is explanatory research with a quantitative approach which collects data by distributing questionnaires to 150 respondents. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The results of this study indicate that the e-shopping experience has a significant effect on e-loyalty. The study also found that the e-shopping experience significantly impacts e-trust and e-satisfaction. E-trust has no significant effect on e-loyalty, while e-satisfaction affects e-loyalty. E-trust can not mediate the relationship between the e-shopping experience and e-loyalty. Meanwhile, e-Satisfaction can mediate the relationship between the e-shopping experience and e-loyalty. From this research, it is suggested that e-commerce fashion companies can provide a good shopping experience to encourage satisfaction and impact customer loyalty.

 This study aims to examine the relationship between Leader-Member Exchange (quality of the direct leader-subordinate relationship) with Motivation and Commitment mediated by the Perception of Romance in the workplace. This analysis uses the dependent variable (commitment and motivation) and the independent variable (LMX (quality of direct superior-subordinate relationship) and perceptions of romantic relationships at work). The sampling method used in this study used a purposive sample distributed to all employees in the South Jakarta Area, with an unknown population and SEM sampling with the gameshow formula with a sample size of 100 respondents. The data analysis method in this study used Partial Least Square (PLS), with Smart PLS running on computer media. The results of this study show that all variables are valid and reliable. Thus, the superior-subordinate relationship also positively impacts the perception of romantic relationships in the workplace. Interestingly, LMX towards commitment and motivation mediated by perception of romantic relationship has a positive impact but is not significant. Therefore, this study suggests that the company arrange a clause or policy regarding the relationship between employees.

This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.

The property and housing business is a promising business opportunity. Deputy Chairperson of the REI (Real Estate Indonesia) DPP for foreign relations, Rusmin Lawin, is optimistic that in 2021 the property industry will return to normal and even tend to increase. An increase of about 7.45 percent compared to 2019. The objectives of this study are 1) to reveal the application of Islamic marketing to the marketing system carried out by Cordova Residence and Samawa Land housing; 2) to explore the implementation of Islamic marketing concepts consisting of honesty, leadership, tabligh, conveying, and smart in sales activities in Cordova Residence and Samawa Land housing at the stage of the contract agreement, the promised development process, to the warranty provided; and 3) to investigate the benefits perceived by consumers from the implementation of Islamic marketing strategies implemented by Cordova Residence and Samawa Land housing. The type or type of qualitative research used in this study is thematic analysis. The data collection technique used in this study is by using the method of observation, in-depth interviews and documentation. Qualitative research has criteria for data validity which is carried out by testing four criteria, namely the degree of trust or credibility, transferability, and confirmability. The technique used to analyze the data in this study is a descriptive technique or, more explicitly using, an interactive model. The strategies for implementing Islamic marketing in the marketing systems of Cordova Residence Housing and Samawa Land have similarities. Both are from an Islamic perspective, which adopts an Islamic home model, uses an Islamic payment system, and does not use the usury system (KPR).

Although many studies on green marketing were conducted, factors influencing consumers toward their green purchases, for instance, perceived consumer effectiveness, still need to be explored. This study investigates factors such as eco-labels, product attributes, perceived consumer effectiveness, and environmental concern about green product purchases. The study surveyed 200 Indonesian students who purchased and used The Body Shop products. Overall, all the proposed hypotheses are supported. Specifically, eco-labels positively affect both product attributes and perceived consumer effectiveness. While both products attributes and perceived consumer effectiveness positively influence environmental concerns. The last hypothesis related to environmental concerns and green purchases also shows a positive relationship. Lastly, a green marketing strategy is discussed and proposed as the study's implication.