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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.

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.

The need for optimal management of potential regional taxes and levies is an important problem in increasing local original revenue (PAD) in Ternate City. The real effect of this problem is the low achievement of Ternate City PAD which is only 68.89% per year in 2021. Specs in this matter focus on the need for more human resources for PAD managers, who have yet to utilize information technology to realize PAD, target setting, unprofessional PAD managers, and weak supervision of Ternate City PAD revenues. This study aims to map the Potential Taxes and Levies of the Ternate City Area from these factual conditions. The approach used in this study is Qualitative with an Integrative paradigm, Descriptive method, and SWOT Analysis. The key informant of this study is an individual who became and has been the manager of regional levies and BUMD in Ternate City. The results showed that the low achievement of the Ternate City PAD target was due to the Ternate City government needing an accountable database of Ternate City PAD potential. This is confirmed by the realization target of Ternate City PAD always experiencing declining changes in the main APBD with the shift in APBD. In addition to the organizational governance responsible for collecting PAD being less professional, the government of BUMD, which is the spearhead in improving PAD, is also unprofessional. This can be seen from the continued deterioration of BUMD’s performance in Ternate City.

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.    

This study aims to obtain the results of the analysis of the influence of restaurant image on behavioural intention, with the mediating role of experience value and customer satisfaction on restaurant customers in Ternate City. A total of 127 restaurant customers were used as samples in this study. A purposive sampling approach was used. The analysis method used to test the hypothesis in this study was SEM-PLS. The study showed that restaurant image had no significant effect on behavioural intention. Further studies also showed that restaurant image positively and significantly affected experience value and customer satisfaction, and positively and significantly impacted behavioural intention. The variables experience value and customer satisfaction can mediate the influence of restaurant image on behavioural intention.

This study aims to obtain the results of the analysis of the influence of restaurant image on behavioural intention, with the mediating role of experience value and customer satisfaction on restaurant customers in Ternate City. A total of 127 restaurant customers were used as samples in this study. A purposive sampling approach was used. The analysis method used to test the hypothesis in this study was SEM-PLS. The study showed that restaurant image had no significant effect on behavioural intention. Further studies also showed that restaurant image positively and significantly affected experience value and customer satisfaction, and positively and significantly impacted behavioural intention. The variables experience value and customer satisfaction can mediate the influence of restaurant image on behavioural intention.

Virtual reality is a new phenomenon that has rapidly developed over the past few years, while studies on the development of virtual reality in cultural objects such as sultanate palaces are still very few, so further studies are needed. This research aims to develop virtual reality as a guiding and promotional media for cultural tourism of the sultanate palace in North Maluku, especially the sultanate palace of Ternate and Bacan. The steps in developing Virtual reality consist of 3 steps. First, take the original image of the palace using drones and cameras. The second step is the development of 3D objects of the sultanate palace using Blender. The third step is application development using Unity and Virtual Reality tools: Smartphones and Cardboard. This research uses the SDLC Waterfall method. Testing in this study uses four stages of the testing process: (1) black box test, (2) media expert test, (3) expert test, and (4) UEQ (User Experience Questionnaire) test. The result of this research is that the availability of virtual guiding applications for the Bacan and Ternate Palaces has created an immersive cultural virtual tourism experience.

The need for optimal management of potential regional taxes and levies is an important problem in increasing local original revenue (PAD) in Ternate City. The real effect of this problem is the low achievement of Ternate City PAD which is only 68.89% per year in 2021. Specs in this matter focus on the need for more human resources for PAD managers, who have yet to utilize information technology to realize PAD, target setting, unprofessional PAD managers, and weak supervision of Ternate City PAD revenues. This study aims to map the Potential Taxes and Levies of the Ternate City Area from these factual conditions. The approach used in this study is Qualitative with an Integrative paradigm, Descriptive method, and SWOT Analysis. The key informant of this study is an individual who became and has been the manager of regional levies and BUMD in Ternate City. The results showed that the low achievement of the Ternate City PAD target was due to the Ternate City government needing an accountable database of Ternate City PAD potential. This is confirmed by the realization target of Ternate City PAD always experiencing declining changes in the main APBD with the shift in APBD. In addition to the organizational governance responsible for collecting PAD being less professional, the government of BUMD, which is the spearhead in improving PAD, is also unprofessional. This can be seen from the continued deterioration of BUMD’s performance in Ternate City.

This study examines and analyzes diversification and intellectual capital on sustainability performance mediated by financial performance. This research was conducted at Sharia Commercial Banks (BUS) in Indonesia, registered with the Otoritas Jasa Keuangan (OJK) for 2011 - 2018, with a total sample of 10 Islamic banks that meet the criteria according to the sampling method used, namely purposive sampling. The data analysis technique used SEM-PLS with the help of WarpPLS 7.0 software. The results showed that intellectual capital and financial performance had a positive effect on sustainability performance, but diversification was not significant on sustainability performance. Financial performance can mediate the relationship between diversification and intellectual capital on sustainability performance. The VAF method calculates the mediating effect with financial performance results partially mediates because the VAF value is less than 80%.

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.