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This study aims to determine the demographic factors that affect lecturer publication performances in Indonesia. This study employs data from 658 lecturers in the faculties of economics and business from 7 universities in Indonesia. Data of lecturer profile consisting of academic rank, administrative position, highest education, the country where lecturers received their degrees (overseas or regional), age, work years, and gender was collected from the Ministry of Research online database. To find out the relationship of these factors on the performance of lecturers' publications, multivariate regression analysis with a 95% confidence level was carried out and followed by the Tukey test. Academic rank, highest education, and the university where the lecturer received their degree had a significant influence (p-value <0.05) on the 3-years and overall publication performance. Gender and administrative positions only have a significant effect on the 3-years publication performance, while age and work years did not significantly influence publication performance. The results of this study can be used by lecturer management policymakers in developing countries to make appropriate strategies in developing lecturer resources. Due to the limitations of the factors tested, the results of this study have not been able to fully explain the performance of publications lecturers in Indonesia. Regression equation r-squared value of 3-year version 1, version 2, overall version 1, and version 2 are 18,15%, 21,73%, 24,54%, and 23,51% respectively. Subsequent research needs to be done with a more comprehensive analysis of factors so that it can be identified factors that are almost the performance of lecturer publications in Indonesia.

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.