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This study aims to determine the effect of six-factor (market return, firm size, value, profitability, investment, human capital) on excess return in companies with shares listed in LQ45 for the 2015-2019 period. The population of this study consists of 45 LQ45 companies listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is the sample selection method that is used in this study. As a result, it shows that there are 26 companies that fit the criteria and taken as samples. Furthermore, the data analysis method that is used in this study is the panel data regression model. Based on the results of this study, it is showed that partially, market return (X1), firm size (X2), profitability (X4), and investment (X5) have a significant positive effect on the excess return of companies listed in LQ45 for the 2015-2019 period. Whereas, value (X3) and human capital (X6) do not have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period partially. Another result also shows that simultaneously or as a whole, six-factors (market return, firm size, value, profitability, investment, human capital) have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

Referring to the provisions of Law Number 7 of 1992 and its amendments to Law Number 10 of 1998 concerning Banking, it is explained that a Bank is a business entity that collects funds from the public in the form of deposits and distributes them to the public in the form of credit and or other forms of to improve the standard of living of the wider community so that the banking industry greatly affects the overall stability of the economy because banking institutions are intermediary institutions that bridge people who do not need their funds (surplus) to be deposited in banking institutions as deposits and distributed by these institutions to people who need them in a productive form of distribution. The role of banking institutions is systemic; in other words, banking is an important part of the economic system which will cause a multiplier effect if it is not healthy or in this case, it becomes a failed bank. The main function of banking in macroeconomic policy infrastructure is indeed directed in the context of how to make money effectively and efficiently to increase economic value, which requires the role of regulation in the economic sector as a rule for the essence and existence of banking institutions in carrying out their operations. This study is normative legal research that uses several approaches namely: the statute approach, the case approach, the historical approach, and the conceptual approach carried out with juridical concepts of banks, failed banks, bank restructuring, macroprudential and microprudential. The objective of this study is to comprehensively explain the model and system for rescuing failed banks that meet the benefits principles.

Indonesian National Institute of Aeronautics and Space (LAPAN) as a space ecosystem runner government institution of the space agency in Indonesia is mandated by Indonesia space law of 2013 to carry out remote sensing activities that are not only strategic nationally in nature but also charged being benefits economically. This study investigated the intangible economic benefits of remote sensing activities in Indonesia. This research explored qualitatively the advantage of the use of remote sensing information by users obtained from the results of questionnaires and in-depth interviews. The conceptual framework of intangible benefit is based on the information system success model by the De-Lone and McLean Information Value model. The results showed that the quality of remote sensing was good. This can be seen from most responses of user respondents on the Perceived System Quality and Information Quality indicators giving a good rating. The response of the user respondents caused a sense of satisfaction and also caused the use of the system to be more intense. These had a good impact on the performance of respondents, both individually and organizationally. Strengthened by in-depth interviews showed that economically provide benefits with an average of 64% increasing in the efficiency of the performance by Agriculture and Palm Oil sectors. In short, space agency in Indonesia is proven to provide intangible economic benefits on remote sensing activities.

With the pandemic Covid, the Indonesian government issued a fiscal policy through the Financial Services Authority (POJK 11 2020) on National Economic Stimulus as Policy Countercyclical Impact Deployment Coronavirus Disease, 2019. This study analyzes the reaction markets banking sector in Indonesia to the event announcement publication of these regulations. This quantitative study uses the Event Study methodology. This study uses abnormal return testing events on secondary data 45 Indonesian banks listed on the Jakarta Stock Exchange. The method of calculating the abnormal return uses the Market Model, with an estimated period of 21 days and a window period of 11 days. The research period was carried out between February 11 and March 20, 2020. The test carries out with an average of difference test before and after the event, with an error rate of 5%. Based on the cumulative abnormal return t-test, data shows that from minus five days, the regulation's announcement up to 5 days after which the market moves significantly negative. This event study is a news phenomenon of Indonesia's latest financial policies related to banking stocks during the Covid pandemic.

This research aims to investigate and analyze the effect of corporate social responsibility disclosure on firm value, either directly or indirectly, by involving innovation as a mediator. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a period of four years from 2015 to 2018. The sample selection method uses the purposive sampling method with several criteria to produce 104 companies as the research sample so there are 416 observations. The analysis technique used is a simple and multiple linear regression analysis technique using the STATA 13 application as well as the Sobel Test for mediation tests. The results of this study provide empirical evidence that both in quality and quantity corporate social responsibility disclosure has an effect on increasing firm value. The results also show that corporate social responsibility disclosure cannot increase firm value through innovation due to a lack of research and development activity in most manufacturing companies because research and development activities require a long time and process as well as ineffective patent protection. Innovation has an insignificant effect on firm value due to the high cost of research and development can have an impact on large costs that reduce profits. However, innovation can be increased by corporate social responsibility disclosure, which means investing in corporate social responsibility disclosure can indirectly encourage the development of innovative product and process activities in the company. Innovation becomes a partial mediation variable so that innovation works partially in mediating between corporate social responsibility disclosure and firm value.

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

The research aims to analyze the mediating role of employee engagement between job satisfaction and reward as the antecedents, the connection between employee engagement and Leader-Member Exchange, and commitment as the consequences. Meanwhile, this primary study's purpose is to determine whether (and how) employee engagement and antecedents influence Leader-Member Exchange and Organizational Commitment. The population of wooden batik craft centers in Bantul regency is 57 centers and in Gunung Kidul regency is 20 centers. A census did sampling with 292 crafters consisting of 148 crafters in Bantul regency and 144 crafters in Gunung Kidul regency. The data collection technique used in this research was to use a questionnaire. This research uses the AMOS Structural Equation Modelling technique. The results confirm that job satisfaction, reward, employee engagement, Leader-Member Exchange, and Commitment are interrelated. Job satisfaction and reward had a positive relationship with employee engagement. Furthermore, employee engagement mediated the connection between Leader-Member Exchange and Commitment, and Leader-Member Exchange had a positive relationship with commitment

The tourism industry needs synergies cooperation between Provincial and Regional Governments. Lampung Province, Indonesia today is focusing on the marine tourism industry as one of the welfare solutions for increasing coastal community economic growth in Pesawaran and Tanggamus. The long-term goal of the marine tourism industry policy in both Regency is community governance based on local wisdom. This paper describes the model for developing the tourism industry through a policy of cooperation between regions in Lampung Province which lead to improving people's welfare and determine the marketing side of coastal tourism. There are some concepts that we use: governments approach; policy; marine tourism and tourism industry. The method used is descriptive qualitative. Data obtained through interviews with key informants relevant to this research study. The location of this research is Lampung Provincial Government, Tanggamus Regency Government and Pesawaran Regency Government. The strategies carried out by Pesawaran and Tanggamus Regency governments are focusing on local wisdom and coordination in developing marine tourism industry. The vast array of business according to Page, Stephen J (2014) are interlinked together in the production and delivery of tourism products largely operate for profit.

This conceptual paper's objectives describe how the utilization of technology and information systems in government institutions developing e-government can improve public service performance and quality. The development of information and technology helps humans and the organization to successfully their operation. The operational system more accurate, useful, and efficient. Most governmental bodies have a low-performance rate in matters of bureaucracy. To repair the quality of bureaucratic performance in government institutions, there is a need to introduce public transparency and accountability to increase the role of public control. The usage of modern technology and systems in government is known as e-government.

This study aims to reveal the meaning of the Creating Shared Value (CSV) practice as a contribution to Sustainable Development Goals (SDGs) at PT Pupuk Kaltim (PKT) with a case study approach. CSV with Corporate Social Responsibility (CSR) is a concept that does have the same umbrella, which is a charity to the community and contributes to SDG's but in practice these two concepts are different. The difference lies in the value generated. CSV provides significant value to the company in the form of profit in the form of reducing the company's activity costs and is related to the company's core business products so that the value that arises to the company is not only a good view (image) by the community. When implementing the CSR concept, the company focuses on carrying out charity actions to the community so that it creates a good corporate image by the community and does not focus on the value that is generated profitably to the company. PKT has implemented CSV practice with the floating net cages (FNC) program. The KJA program carries out activities with the grouper and lobster cultivation program and PKT's business activity is in the field of fertilizers. FNC has provided a good view from the community for PKT but the FNC that is claimed by PKT as an FNC Program is not yet a concept of CSV. In practice, FNC is more appropriate to say CSR because it has not provided profit value for PKT.

This study aims to test and provide empirical evidence regarding the effect of perceived usefulness, perceived ease of use, socialization of SAK EMKM, understanding of accounting, level of education about the intention of implementing SAK EMKM by MSME owners with environmental uncertainty as a moderating variable. This study has some effect relationship pattern variable against another, either directly or through other variables as moderation. The results showed that perceived usefulness, perceived ease of use, and understanding of accounting had an effect on the intention to apply SAK EMKM, while the socialization of SAK EMKM and the level of education had no effect on the intention to apply SAK EMKM. The results of the moderating variable test show that environmental uncertainty cannot moderate the perceived usefulness, perceived convenience, socialization of SAK EMKM, understanding of accounting, and the level of education in the application of SAK EMKM.  

Indonesia's strategic geographic position as a link between the Central and Middle East Asia regions with Australia in the movement of migration flow has made Indonesia a transit area that many immigrants pass through. What needs to be watched out for are illegal entrances (mouse path), both sea routes and land routes, considering that Indonesia is a large archipelagic country and existing crossings have not been optimally guarded. Looking at these conditions, the existence of a world organization in Indonesia that deals with refugees, namely the United Nations High Commissioner for Refugees (UNHCR), can provide some temporary or permanent solutions, with short or long processes and mechanisms, which must be passed by refugees. The existence of refugees in Indonesia should be managed by the flow of the process in which refugees will be placed in third countries. In the waiting process when they will be dispatched to a third country, the refugees occupy a shelter which is then under the supervision of RUDENIM (Immigration Detention Center). From the description above, the problem in this research is studying RUDENIM's supervisory function on additional tasks in the context of immigration control of refugees in the aspect of state sovereignty. The research method used in answering problems is using normative juridical research methods, by analyzing secondary data and legal materials related to statutory regulations, books, and scientific journals. This research also uses several approaches, namely statutory approach, conceptual approach, and case approach.

This research conducted to confirm the effect of Task-Technology Fit (TTF), transformational leadership, and job satisfaction on employee performance. The study was conducted on 15 KPPN as an agency of the Directorate General of Treasury, Ministry of Finance in East Java, Indonesia with the method of saturated samples (census) to 412 employees with a Likert scale of five points. Structural Equation Model (SEM) approach used and finally 216 questionnaires processed with AMOS ver. 26. The findings confirm if Task-Technology Fit (TTF), transformational leadership, and job satisfaction have a significant effect on employee performance and job satisfaction as partial mediation in the model. 

This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported

This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

This study aims to implement a SWOT Analysis of the operationalization of BP. Tapera (Badan PelaksanaTabungan Perumahan Rakyat or translated in English as Public Housing Savings Implementing Agency), so that we can see the challenges the agency is facing in the future. The research method used is the external analysis and internal analysis of the strategic management model. Based on the results of SWOT analysis research, there are opportunities for high economic growth and a large population, while threats are requiring high Operational costs and IT investment costs, whilst the strengths are a culture of mutual cooperation and transparent information system, on the other hand, weaknesses have no branches and weak human resources. In conclusion, BP. Tapera must immediately formulate and implement strategies to respond to the SWOT analysis.

Is giving the subsidy in the implementation of national health care security in line with the purpose of arrangement of Law of Republic of Indonesia Number 40 of 2004 on System of National Social Security? Health care security is a basic right of all citizens of Indonesia as regulated in Article 28 H paragraph (3) and Article 34 Article (3) of the Constitution of the Republic of Indonesia. This writing makes an analysis of the arrangement of subsidy of implementation of national health care security. Argumentation in this writing gives an analysis in doing reformulation of an arrangement of giving subsidy in implementation of national health care security as regulated in Article 14 paragraph (2) of Law of Republic of Indonesia Number 40 of 2004 on System of National social security, the program of national health care security is a program in the form of security done by the government, but in the implementation, it is done by using social insurance method. Premiums of poor people and deprived citizens are guaranteed by the state, formal premium is paid by the worker and employer while the informal worker pays the premium independently, by this system it makes injustice in the society. All costs of National health care security should be covered by the state as the aim of implementation of the Law of System of National Health Care Security and the government should use the method of system of security and not social insurance system.

This study aims to analyze the effect of environmental performance and Corporate Social Responsibility (CSR) on financial performance and its impact on market reactions in manufacturing companies listed on Proper 2014-2018. The research method uses path analysis with the SPSS 22 as many as 39 companies listed on the Indonesia Stock Exchange in 2014-2018 with Purposive Sampling. The results showed that environmental performance had no significant effect on financial performance. CSR has no significant effect on financial performance. environmental performance has no significant effect on market reaction. CSR has no significant effect on market reactions. financial performance has a significant effect on market reaction

This study aims to explore the uniqueness of the psychological contract in the Faith-Based Organization (FBO). Psychological contracts, as part of the bond between individuals and organizations, are constantly evolving research. In line with the Conservation of Organizational Resources (COR) theory, organizations strive to defend their resources. Faith-Based Organization (FBO) is an organization with minimal written formal contracts. The bond with the members is a bond with the same values ??and goals. This research examines the psychological contract of FBO, from the aspects of formation, contribution, and violation. The formation of shared values ??which becomes the affective commitment of FBO members is specifically discussed because of the uniqueness of the organization with its ideological and religiosity sides. Using the lens of the COR theory, this study sees the psychological contract of the two elements of the FBO, namely members and organizations. This study is a literature review using traditional narrative methods. The results show that there have not been many in-depth studies of the psychological contract on religious organizations (FBO) with religious aspects that characterize the psychology of individuals in it. This study creates new gaps in research related to psychological contracts.