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The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.

This research aims to examine the nexus between Earnings Response Coefficient (ERC), Sharia Online Trading System (SOTS), and firm value. The research sample was all companies listed on the Jakarta Islamic Index (JII). The research model used path analysis employing the regression with common, fixed and random effect models as well as the robustness check through Generalized Method of Moment (GMM). The result demonstrates that ERC and SOTS can’t determine the level of firm values. This research found no effects of ERC and SOTS on firm value, but nexus between ERC and SOTS was found. These findings indicate that ERC and SOTS have no effect at all on the firm value, meanwhile ERC has the negative effect on SOTS. Nevertheless, the result of this research found no intervening effect of SOTS on the ERC and firm Value. It shows that SOTS can’t mediate the nexus between ERC and firm value.

This study examines the effects of knowledge, trust, enjoyment, risk, and culture on perceived ease of use, attitudes, perceived usefulness, and behavioral intention for choosing Jambi mobile banking services. Survey and verification methods were used with a sample of 400 units. Furthermore, this study used an accidental sampling method and analyzed data through Path Analysis. The findings of the study demonstrated that knowledge, enjoyment, and risk directly and significantly affect Indonesian customer attitudes, while a trust does not influence perceived ease of use, perceived usefulness, and behavioral intention. Moreover, risk and culture directly and significantly affect perceived ease of use and perceived usefulness.

The tourism sector is currently developing rapidly, thereby aiding in the significant boost of Indonesia's economy. Tourist villages are among the natural tourism product portfolios provided to tourists, which the government adequately develops to become a new and attractive alternative tourist destination. For the short term, this research examines the loyalty of tourist village destinations as a perspective destination quality, satisfaction, and intentions of practice in Kerinci Regency, Jambi Province. In the long term, it is expected to increase tourist village destinations' loyalty in Jambi Province. This research was carried out in three selected villages, namely Lempur, Pendung Talang Genting, and Jernih Jaya, Kerinci Regency, Jambi Province. The findings and discussion concluded that tourist satisfaction influences tourist destination loyalty and behavioral intention. Meanwhile, the perceptions of the quality of tourism destinations influence tourists' loyalty and urge to return to the village. Tourism satisfaction also affects the loyalty of tourist village destinations. However, its perception in terms of quality can influence tourist loyalty.

Burnout is a condition of mental, and physical fatigue of a worker caused by a person's professional life. Engagement is the attachment that exists in an employee to a job where the employee works. The relationship between burnout and engagement in a company significantly affects the employees' performance and the company's results. This study aims to digitally record burnout, and engagement that exists in a company in improving its product quality. Digital-based monitoring is one of the tools that can be used to monitor employee performance activities in a measured manner to produce information that companies can use in decision-making. The method used quantitative research method approach using LISREL. Results achieved several variables that affect burnout and engagement related to employee work at that company. Implications for companies with the existence of employee digital data minimize burnout and increase employee engagement in the company. This digital data can be used as accurate information in looking at the condition of employees in a company.

Narcotics crime in society (especially in Indonesia) shows an increasing trend both quantitatively and qualitatively with widespread victims, especially among children, adolescents, and the younger generation in general. Based on this, the government must increase efforts to prevent and eradicate narcotics crimes by any means, whether reforming the Narcotics Law, imposing strict sanctions and so on. The purpose of this research is to find out how the legal ratio of the Special Minimum Limit Regulation in the Law on Narcotics. This research is normative legal research with a conceptual approach and a philosophical approach. The legal materials used are primary and secondary with the technique of analyzing legal materials using the interpretation method. The results of the study indicate that the Ratio legis regulation specific minimum criminal provisions in the three laws studied, namely: the Narcotics Law and the Supreme Court Circular Number 03 of 2015, is intended to prevent disparities in the sentencing of crimes by judges. The regulation of types of criminal sanctions in legislation is one of the functions of the State to protect legal interests, in the form of life, property and dignity. The regulation of criminal sanctions is one of the criminal policy systems that can be seen from several aspects, namely the criminal system, namely: types of sanctions, alternative and cumulative forms of sanctions and their duration, namely the maximum-minimum of the punishment threatened.

Remuneration is a government policy that aims to improve employee welfare and improve employee performance. Through allowances in the form of remuneration, it is hoped that it can encourage more fun and can improve employee performance. However, even in agencies that already have remuneration, in reality, there are still dissatisfied employees. This study used a qualitative research design, with an inductive descriptive approach. The results of the study say that remuneration is closely related to performance, so the better the wage system, the better the employee's performance. However, it turns out that providing good remuneration does not necessarily result in good performance. Employee performance, in terms of service quality has been considered quite good, the speed, ability and initiative of employees are not considered maximal.

The purpose of this study is to examine and analyze the influence of workplace happiness and innovative work behavior on job satisfaction mediated by work engagement on employees of a private university in Tenggarong, East Kalimantan during the Covid-19 pandemic. This research is quantitative with a sample of 100 people taken through proportional stratified random sampling. The data analysis technique used is descriptive statistical analysis and structural equation modeling (SEM). The conclusion of this study is that there is a positive influence between workplace happiness and innovative work behavior on job satisfaction, there is a positive influence between workplace happiness and work engagement, there is a positive influence between work engagement and job satisfaction, and there is a positive influence between workplace happiness on job satisfaction mediated by work engagement.  

The aspect of relevance becomes an indicator of the success of vocational education. In order for vocational school graduates to be able to compete in the era of technological disruption, Vocational Schools are required to be able to produce graduates who have the alignment of competencies possessed by each graduate with the competencies needed in the world of work. To achieve the relevance of vocational education, the development of an integrated solution model for the preparation of vocational education graduates needs to be based on the need for ICT-assisted career services. In this study, survey design was used to examine the mapping of student/graduate needs, career service managers, and graduate users and development design to design an integrated solution model for the preparation of vocational education graduates. The results of mapping the needs of students/graduates, career service managers, and users are used as the basis for developing an integrated solution model for preparing vocational education graduates. It is hoped that this model can be used to optimize career services for students and vocational school graduates in Indonesia in the era of technological disruption.

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

This study aims to analyze the relationship between tourism policy, gender, and purusa culture in the provision of local labor and female gender, review gender-based tourism policies, compare theories such as the rule of law, welfare state theory, human rights theory, democratic theory. economics, and tourism empowerment theory. Also adopted the Boley & McGehee Population Empowerment model through the Tourism Scale (RETS). The method used in this study is normative juridical research with a statutory approach and a conceptual approach. The results of the systematic interpretive analysis show that the absorption of female labor is expressed as a product of structural and cultural forces, and domestic conditions around women's roles, therefore a combination of material and discursive analysis is needed to examine the socio-cultural relations of tourism policy production, the response to the absence of equality. gender in the middle of purusa culture. Workforce competency certificates that comply with the ACCSTP (ASEAN Common Competency Standards for Tourism Professionals) criteria are a preventive alternative for women to be able to target jobs in the public sector and the readiness of countries as ASEAN member countries.

The purpose of this paper is to determine the Key Success Factors in the operationalization of BP. Tapera (Public Housing Savings Implementing Agency), so that solutions to the challenges faced by institutions in the future will be found, as well as ways to achieve successful performance.  As results of external analysis research, showing several key success factors, including high economic growth, large population, implementation of mandatory Tapera membership, high yielding Tapera fund accumulation, transparent and accountable Tapera administration principles, the culture of mutual cooperation and humanity, availability of adequate office/branch services, availability of integrated IT, Decrease Termination of Employment, Employment Increase, Price Stability, Equitable Development Results, Participant Awareness and Trust, Employer Support, Land Bank Availability. As a follow-up study, BP. Tapera must immediately develop and perform strategies to implement these key success factors.

The current Covid-19 pandemic has resulted in many hospitals in the world experiencing difficulties both in terms of management and infrastructure in providing services because the number of patients has increased in a short time. The human aspect has a significant role in hospitals, with the characteristics of various ages, education levels, position levels, and length of work. Menteng Mitra Afia General Hospital (MMA GH) is one of 144 hospitals in Jakarta that accepts COVID-19 patients and has had significant changes in terms of service and management. In this study, the authors succeeded in analyzing the influence of work motivation, work environment, and job satisfaction on Organizational Citizenship Behavior (OCB) and their impact on employee performance at MMA GH during the COVID 19 pandemic. Sampling method with a total sampling of 121 respondents from the population of employees who returned the questionnaire. The technical data analysis technique uses the Structural Equation Modeling, where the data processing uses the Partial Least Square (Smart-PLS) version 3.0 program. From the results of data analysis, it was found that work motivation has the most significant loading factor in its influence on OCB and employee performance, followed by Job Satisfaction and Work Environment. The conclusions that can be drawn from the results of data analysis and discussion are as follows: (1) Work Motivation has an effect on OCB (2) Work Environment has no effect on OCB (3) Job Satisfaction has an effect on OCB (4) Work motivation has an effect on Employee Performance (5) OCB has an effect on Employee Performance (6) Job Satisfaction has an effect on Employee Performance at MMA GH.

The establishment of the Bankruptcy Law aims to overcome the difficulties of the business world in terms of debt and receivables in continuing their activities. However, in practice the PKPU and Bankruptcy institutions are used as a means of resolving ordinary civil disputes, this is due to Article 225 paragraph (3) and (5) in conjunction with Article 222 paragraph (1) and (2). The purpose of this study is to analyze the ratio legis for debtors in relation to the ratio legis Article 225 paragraph (3) and paragraph (5) associated with the purpose of establishing Bankruptcy and Suspension Of Debt Payment Obligations (UUK-PKPU). This research is normative legal research with a statute approach, the case approach, historical approach, comparative approach, and the conceptual approach. The legal materials used are primary, secondary, and tertiary. The analysis technique uses legal logic, legal interpretation teleologically, hermeneutics, grammatically, and systematically. The results of the study indicate that the ratio legis regarding PKPU as regulated in Article 225 paragraph (3) and paragraph (5) has a vague norm when it comes to the purpose of establishing UUK-PKPU, that PKPU is a means for debtors so that debtors can restructure their debts. So that no rights are given to debtors who are not present at the PKPU session resulting in no legal protection for the debtor to defend himself by conveying the reasons for the debtor's absence.

This research focus to investigate the effect of audit quality and financial constraint on the complementary level of financial and tax reporting aggressiveness. This research uses binary logistic regression to investigate the effect of audit quality and financial constraint on the complementary level of financial and tax reporting aggressiveness with a sample of 147 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research found that companies with good audit quality have a complementary level of financial and tax reporting aggressiveness that tends to be below. Also, companies that face financial constraints have a higher complementary level of financial reporting and tax aggressiveness. This study presents empirical evidence that supports the view of audit quality and financial constraint’s impact on the complementary level of financial and tax aggressiveness. Although there are many studies that discuss the relationship between financial and tax aggressiveness, there are still few studies that contribute to examine the determinants of the complementary level of financial and tax reporting aggressiveness in Indonesia.

This study aims to identify the convergence of financial sector development and the effect of macroeconomic variables on each financial sector development indicator in Asia. The sample used consists of 24 countries in Asia during the period 2010-2018. Identification of convergence using ?-convergence absolute and conditional. Indicators are used to represent the development of the financial sector namely private credit, liquid liabilities, stock market capitalization, and stock market turnover. Empirical evidence was based on the Generalized Method of Moment (GMM) estimation technique. The results showed that there was convergence in Asia and that macroeconomic variables had a significant effect on the development of the financial sector.

This study aims to find out which factors, between the word of mouth (WoM) or marketing promotion programs (MPP), drive motivation (push and pull); to explore the influence of travel motivation toward satisfaction, and to investigate the satisfaction effect of medical tourists with loyalty. This study used a survey method by distributing questionnaires to medical tourists from Indonesia (N = 152) who have visited hospitals in Malaysia for medical care at least once. Data analysis was carried out using several statistical procedures. Firstly, a multivariate test was conducted to find out whether there is a statistically significant difference in the push and pull motives based on the influencers. Second, multiple linear regression is performed to find out the influence of push and pull variables on satisfaction. Finally, a simple linear regression is calculated to find out the influence of satisfaction on loyalty. The findings show that there is a statistically significant difference in the push and pull motives based on the influencers (WoM or MPP). The effect size of both push and pull is almost equal. The relationship between push or pull and satisfaction is also statistically significant as 41.3% of the variance in the satisfaction is explained by the push and 51.8% by pull factors. Finally, satisfaction is a significant predictor for loyalty while 90.2% of the variance in loyalty is explained by satisfaction.

This study investigates the interplay between social presence, motivation, and knowledge sharing behaviour in the virtual learning environment. Sample for this research were 150 university students participated in online class sessions. A quantitative analysis was conducted by Structural Equation Modelling (SEM) with Partial Least Square (PLS) methods. The result showed that (1) there are positive effects between social presence on intrinsic motivation and knowledge sharing behaviour, (2) there is a positive effect between intrinsic motivation and knowledge sharing behaviour, (3) intrinsic motivation partially mediated the relationship between social presence and knowledge sharing behaviour, and (4) extrinsic motivation acts as predictor moderator on the relationship between social presence, intrinsic motivation, and knowledge sharing behaviour. These results implied the importance of students’ motivation and social presence perception to foster knowledge sharing in the mediated learning environment.

This study purposes to determine the impact of risks of investment on stock returns of the agricultural sector in wetlands listed on the IDX for the period 2016-2019. This study uses secondary data while the analysis tool uses multiple linear regression (SPSS 21). The research population is 21 companies and the sample is 17 companies. The research sampling technique uses purposive sampling. The object of research is the agricultural sector which is listed on the Indonesia Stock Exchange for the period 2016 to 2019. This study also uses some classical assumptions. Testing the research hypothesis was done by t-test (partial test) and the coefficient of determination test. The results of the study are that 2 independent variables have a significant effect, namely interest rate risk (X1) in a positive direction and exchange risk in a negative direction, while liquidity risk and inflation risk have no significant effect with negative and positive directions on stock returns of the agricultural sector listed on the IDX for the period 2016-2019. The result of the research determination coefficient is 15.1%.