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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

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.

Numerous government bodies continue to experience difficulties in accounting for historical assets. The purpose of this research is to ascertain the identification, quantification, presentation, and disclosure of historical assets, particularly the Situs Watu Gong in Malang, East Java. The purpose of this study is to contribute to the concept of identifying, measuring, presenting, and also exposing historical assets through the use of a qualitative technique and a case study at the Situs Watu Gong. The data collection approaches used were observation, interviewing, and documentation. As a result of this investigation, it was determined that the manager of the Situs Watu Gong did not properly account for previous assets. The manager of the Situs Watu Gong should have valued historical assets at cost and measured them using the cost technique. Historic assets are classed as fixed assets and are not included in PPE (Plant, Property, and Equipment) on the balance sheet.

The competition in the early childhood education industry is getting tougher with new preschools with various types and innovations on offer. This exploratory research reviews the situation and condition of preschools in Indonesia with a qualitative approach based on case studies. Secondary data collection and interviews with millennial mothers were carried out to support the existing data to analyze the gaps in the marketing strategies used by preschools with expectations in the community. The results of this study indicate that preschools must understand the current needs of their prospective customers, especially millennial mothers who currently have great potential to become their primary target market. The strategy used can depart from the marketing mix analysis, such as optimizing the school's website and social media as a reference communication medium for parents in choosing a preschool for their children.

COVID-19 has changed the way we live to the extent of many choices in our lives. Physical distancing measurement that took place months, followed by restriction to travel, to reduce mobility, has been gradually implemented by the government of Indonesia. The e-wallet transaction by volume during the pandemic accounts for 1,7 million times with 67 total users in Indonesia. This study is comprehensive on previous research on 2020 with a smaller sample. This research is aimed to find out 1) the usage intensity of e-wallet amongst them and 2) to understand the underlying factors of using such e-wallet. The data is collected by interviewing 100 students in Universitas Negeri Malang, Indonesia. The data was then analyzed using NVIVO and interpreted using content analysis to reach the objective of this research. It is found out that 1) undergraduate students use it quite frequently, and 2) three key factors as the determining factors, namely practicality efficiency, and discount. This research aims to contribute to the digital payment literature and future research agenda on e-wallet amongst undergraduate students during pandemic and post-pandemic.

Digitalization in Indonesia has entered a new phase, the development of technology that makes several services run more efficiently and more flexible. Digital services that are quite complex are financial services such as electronic payment systems. Currently, the payment system is able to increase the overall satisfaction of the individual. This study examines the role of using an electronic payment system and the determinants of individual financial satisfaction as a whole. This study uses structural equation modeling (SEM) to test hypotheses regarding financial satisfaction. The results of this study prove that financial capability is able to increase financial satisfaction. However, different results show that the use of an electronic payment system does not affect financial satisfaction. This finding can expand the literature review on digital awareness, satisfaction and behavior in addressing individual financial satisfaction.

From various reviews about innovation, this article will discuss technology orientation and innovation capabilities through digital transformation 4.0 in small businesses. There is a need to examine the relationship between the two from a useful perspective about see toward using various studies related to technology orientation and innovation capabilities in the industrial era 4.0. This study aims to increase understanding of technology orientation and innovation capabilities in the context of small businesses through Digital Transformation 4.0 by reviewing the empirical literature. The articles presented can guide further studies related to technology orientation with innovation capabilities so that it can be easily understood by researchers and entrepreneurs among small businesses.

The purpose of this study was to see the effect of the establishment of village-owned enterprises (BUM Desa) and the support of the local government in increasing the village's original income. This research has a research sample using the purposive sampling method, namely BUM Desa Dukuh Dempok, and BUM Desa Kemiri. Data was obtained by conducting interviews, observations, and documentation. Interviews were conducted with in-depth interviews with the chairman and management of BUM Desa in Jember. Analysis was carried out on the data and information obtained to obtain research results. Tourism BUM Desa Gumuk Watu and Tourism BUM Desa Kemiri have a role in increasing the village's original income can be seen from the function of facilitator and mediator. The two BUM Desa include the role of the community in building and developing tourism. Local government support for BUM Desa tourism is very important. BUM Desa Wisata Gumuk Watu and BUM Desa Wisata Kemiri received full support from the government in the form of capital and socialization of BUM Desa to the community. The difference in income between the BUM Desa Gumuk Watu and the BUM Desa Kemiri. Tourism BUM Desa of Kemiri experienced a decrease in income by more than 50% but Tourism BUM Desa of Gumuk Watu experienced an increase due to the entertainment needs of the community. These results indicate that BUM Desa which is engaged in tourist areas needs the role of the government in helping to increase their income in the pandemic era.

There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (purposive sampling). Analysis of the data used is multiple linear regression analysis. The results show that simultaneously, the variables of pressure, opportunity, rationalization, misuse of information technology, and student integrity have an influence on student academic fraud. The partial test shows that only the misuse of information technology has an effect on academic cheating of accounting students, ME, while the other variables have no significant effect. This is because when students learn online during the Covid-19 pandemic, they are able to take advantage of technological sophistication in this globalization era, especially in the current industry 4.0 era to carry out academic cheating actions that are oriented towards targeted values (GPA).

Precise and clear Business Process Modeling (BPM) can be used to implement the all of processes according to the user’s needs. On the other hand, cloud computing has become a solution for data storage and more effective and efficient computing processes. State Polytechnic of Malang (Polinema) is one of the vocational higher education Institutions in Indonesia that requires business process modeling to facilitate an integrated understanding of process flow. This study aims to describe the business processes of the financial realization system and the structure of cloud computing that can be used. This research used Bizagi for designing Business Process Model and Notation (BPMN) in modeling business processes of financial system realization. This paper describes the business model of the financial realization system at Polinema. This study proposes the use of an Infrastructure as a Service IaaS-based cloud computing service model using a hybrid cloud approach to support the work of the system.