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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.

This study aims to determine the effect of financial literacy and information technology knowledge on the motivation of the millennial generation to invest in shares on the Indonesian Stock Exchange. The population in this study are millennial investors who have joined two securities companies on the Indonesian Stock Exchange, namely Mirae Aset Sekuritas and Phintraco Sekuritas. Determination of the number of samples using purposive sampling method, namely only those willing to fill out a questionnaire distributed online, and the results obtained are 44 samples. The analytical tool used in this research is Multiple Linear Regression analysis. The study results show that: 1) Financial literacy significantly affects millennial motivation to invest in shares on the Indonesian Stock Exchange. The higher their financial literacy, the more motivated they are to invest in stocks; 2) Knowledge of information technology has no significant effect on millennial motivation to invest in shares on the Indonesian Stock Exchange, and 3) Simultaneously, the investment motivation variable can be explained by the financial literacy and information technology knowledge variables by 58%. In contrast, the remaining 42% can be explained by other variables not included in this study.

Academic fraud is all actions committed by students in devious ways to gain personal gain. Therefore, of course, academic fraud is very detrimental. The purpose of this study is to find out the influence of the Pentagon's fraud dimension, namely academic pressure, opportunity, rationalization, ability, and personal ethics, on the behavior of academic fraud students. The population in this study were students of accounting study programs at Khairun University and Hein Namotemo Halmahera University of North Halmahera, Ternate, Indonesia, who were registered in the academic year 2020/2021 and attended face-to-face lectures. The entire population in the study was used as a unit of analysis. The data in this study is primary data using questionnaires tested with Smart PLS analysis tools. Data analysis methods use descriptive analysis and multiple linear regression analysis. The results showed that academic pressure, rationalization, and ability influence academic fraud. In comparison, Opportunity and Personal Ethics do not affect academic fraud.

This research aims to analyze the influence of the Kirkpatrick evaluation level on the quality of learning systems in UPBJJ-UT Ternate students. Kirkpatrick evaluation was conducted through four levels: reaction, learning, behavior, and results. This research is a quantitative study with a sample of UPBJJ-UT Ternate Students who registered in 2020.1 and followed tutorials in Ternate, Falabisahaya, and Bobong. The sampling technique used is purposive sampling with a sample number of 84 respondents. Data collection techniques using questionnaires. The data analysis technique used in this study is multiple linear regression analysis with smart-PLS static tools. The results showed that all attributes of Kirkpatrick's evaluation level of reaction, learning, behavior, and result levels had a positive and significant effect on the quality of learning at UPBJJ-UT Ternate open university.

This study aims to (i) test the behavior bias of gamblers fallacy occurs at the time of uptrend and downtrend conditions; (ii) test the behavior bias of halo effect occurs at the time of uptrend and downtrend conditions; and (iii) test the behavior bias of familiarity effect occurs at the time of uptrend and downtrend conditions. The number of samples in the study was as many as 41 people. The test equipment used is One-Sample t-Test and Paired t-Test by using statistical package for social scientists (SPSS) as a static test tool. The results of this study show that: (i) Gamblers' fallacy that occurs when the uptrend condition is greater than when the condition is downtrend; (ii) Halo effect that occurs when the uptrend condition is greater than when the downtrend condition; (iii) Familiarity effect that occurs when the uptrend condition is greater than when the downtrend condition.