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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.

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.

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).

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.

Law Number 16 of 2009 concerning General Provisions and Tax Procedures (UU KUP), regulates administrative sanctions and criminal sanctions. The KUP Law method does not yet regulate how to save the loss of state revenue because it does not regulate the implementation of criminal fines, the legal implications of different decisions that cause legal uncertainty, injustice and have not provided benefits, especially in an effort to collect taxes. The purpose of this paper is to find out, analyze, and find the urgency of regulating criminal sanctions for the deprivation of assets in tax crime. This study is normative legal research with a legislation approach, historical approach, comparative law approach, conceptual approach, and case approach. The legal materials used are primary and secondary legal materials. Analysis of legal material is done with a descriptive perspective. The results of this study indicate that the inclusion of fine sanctions in the KUP Act turns out to lead to different interpretations resulting in legal uncertainty and does not provide economic benefits for the state in law enforcement, because the sanctions for fines are not complemented by implementing sanctions in the form of additional criminal sanctions in the form of confiscation of assets belonging to the defendant or an act (maatregel) in the form of requiring improvement of corporate governance in accordance with good corporate governance or placement of a legal company, where an economic crime is committed under a certain period of time, so that in the future the KUP Act, additional sanctions or actions to strengthen / complete in the future criminal sanctions for fines.

The context of this study focused on the role of training in improving employee performance through job satisfaction on front liners of PT. Smartfren Telecom, Tbk, Malang City. This study aimed to determine and analyze the effect of training on employee performance, both directly and indirectly, through the mediation of job satisfaction. The sample used in this study was employees who work as Front Liners, which were divided into Customer Service Representative (CSR) and Smartfren Gadget Specialist (SGS). The sample in this study included in saturated sampling was a sampling technique if all the population members were used as samples. The sample was 105 respondents. The analytical method used was descriptive analysis and Partial Least Square (PLS) using the warpPLS software application version 6.0. This study's results indicated that training has a significant effect on job satisfaction and employee performance, and mediation testing showed that job satisfaction provides a partial mediation role on the effect of training on employee performance. Further researchers need to consider a broader scope of research objects, both on the same research object and a larger scale, to enrich the results and research findings. This study also uses only a few indicators to reflect existing variables, so that further researchers can expand and integrate the research model by including several.  

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

Indonesia’s trademark law does not provide provision for legal protection to registered mark which is well-known domestically therefore, there is no legal basis in case there is another party to commit in impersonation the said registered mark in the different kind of goods. On the other hand, protection indicates the address of international well-known marks only. Referring to the trademark law regime which is common universally such as can be found in the Paris Convention and TRIPs Agreement. Otherwise, for impersonation in different kinds of goods, the protection is given for a well- known mark only.  However, the said mark must be recognized within the territory where the mark is called as well-known such in certain countries. The purpose of this study is to know the legal protection for the domestic well-known mark on impersonation of different kind of goods under Indonesia’s trademark law. This study is normative legal research with legislation, concept, and comparative approach. The legal material with technical analysis is done by the method of interpretation. Results of this study, The regulation of legal protection for registered trademark owners of impersonation of different kinds of goods should be reregulated (a reformulation of provisions).  So that which is a well-known trademark can be in the form of domestic and internationally well-known, therefore the requirements for registration and commercializing of a mark in several countries, not as an obligation to obtain the rights and status become a well-known mark. However, when a mark is factually known and used in Indonesia, the wide scope of international well-known is no need as a mandatory.
  

This study aims to understand the practice of fraud prevention and detection by government internal auditors in Jember Regency. This study uses interpretive qualitative research methods with an ethnomethodology approach. Data collection was carried out through interviews with six supervisors/auditors as key informants. The results of this study show that fraud prevention by the Jember Regency internal auditor is carried out in the consulting activities and reviewing the work plan and budget (Rencana Kerja dan Anggaran, RKA) of Regional Government Organization (Organisasi Perangkat Daerah, OPD). The detection of fraud by the Jember Regency internal auditor is carried out through regular audits and community complaint services, where the community complaint service will be explored by the Jember Regency internal auditor by conducting a special inspection. Thus, the results of this study show that the government's internal auditors have an important role in fraud prevention.

The purpose of this study is to investigate the impact of individual characteristics on employee performance of millennial employees. Furthermore, the study was also to test the moderating effect of training on the impact of individual characteristics on employee performance of millennial employees. This research was conducted from six business entities in Yogyakarta which were engaged in media and information technology sectors. This research used saturation sampling. Primary data was obtained by circulating questionnaires to 250 millennials employees, but only 118 questionnaires were returned. The data were analyzed with PLS-SEM using SmartPLS 3.00 application. The result revealed that individual characteristics have a positive and significant impact on employee performance of millennial employees. Furthermore, training cannot moderate the impact of individual characteristics on employee performance. From these findings, we need to underline that the millennial employee's performance would increase if millennial employees increased their individual characteristics in their working activity.

This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS version 24. The results of this study provide empirical evidence that leverage has an effect but not significant on the earnings response coefficient. This study also provides empirical evidence that corporate governance is unable to strengthen or weaken the effect of leverage on the earnings response coefficient.

This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, & Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authority. The researcher employed samples of personal taxpayers who have a business (MSME) in Malang Raya through a convenience sampling method. The samples of this research were 405 respondents and were analyzed by using the SEM-PLS method with WarpPLS 6.0. The research results show that procedural justice perception affects the trust towards the authority and voluntary tax compliance, the trust towards the authority also mediates the effect of procedural justice perception towards voluntary tax compliance, but tax knowledge is not proven of strengthening procedural justice perception towards the trust towards the authority and voluntary tax compliance. The result indicates that to increase tax compliance the authority must make sure the fair procedure according to taxpayers. The fair procedure will establish trust in the authority and make taxpayers easier to comply. Tax knowledge doesn’t make the effect stronger because taxpayers only judge to comply according to the easy and simple procedure of tax system

The purpose of this study is to find out about the setting of the authority of the Indonesian National Army (TNI)  overcoming the armed separatist movement, armed insurgency, and acts of terrorism in Law NRI Number. This research is normative legal research using the statutory approach, historical approach, comparative approach, philosophical approach. The analysis technique is done by qualitative juridical analysis. The results showed that the legis ratio of regulating the authority of the Indonesian National Army in overcoming armed separatist movements, armed insurgency, and acts of terrorism in RI law number 34 of 2004 concerning the Indonesian National Army was departed from the desire to abandon the dual function model of ABRI, namely as a security and security forces and as a social-political force. As a social and political force, ABRI at that time had a role as a stabilizer, a dynamist, as a pioneer, and as an implementer of Pancasila democracy. With the enactment of RI law number 34 of 2004 concerning the Indonesian National Army, changing the Indonesian National Army as a means of defense of the Unitary State of the Republic of Indonesia, which is tasked with implementing a state defense policy to uphold national sovereignty, maintain territorial integrity, and protect national security, carry out military operations for war and military operations other than war, and actively participate in the task of maintaining regional and international peace