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In early 2020, the world was shocked by the outbreak of a virus originating from Wuhan, Tingkok, namely the Corona Virus (SARS-CoV-2) or called Covid-19. The Covid-19 pandemic has had a very significant impact on the world, including in Indonesia. The impact of this pandemic caused the country's economy to decline. Responding to this situation, the Indonesian government issued various assistance programs, one of which is the Village Fund Cash Direct Assistance (BLT-DD) program aimed at underprivileged villagers and of course based on the criteria of beneficiaries that have been set by the government. The purpose of this study is to find out the effectiveness of direct cash assistance of village funds for people in Kekait Village, especially for underprivileged communities, it is felt to be very beneficial for them. The author uses effectiveness theory according to Duncan with qualitative research methods of case study research types by conducting observations, interviews, questionnaires, and documentation. From the research that the author conducted, it shows that the implementation of the BLT-DD program in Kekait Village has been running effectively.

The purpose of this study is to find out what professional skills are most needed by accountants based on an analysis of job advertisements. This type of research is descriptive research with content analysis approach. The subjects is 14 trusted job search sites in Indonesia. The results of the study stated that the order of qualification of accountant skills required by companies listed on credible job search sites in Indonesia includes 1) technical skills 2) interpersonal skills 3) personal skills 4) intellectual skills and 5) organizational skills. The results of this study indicate that mastery of accounting basics and mastery of technology in the form of accounting software are hard skills that must be possessed by accounting graduates, followed by soft skills such as communication and English, ability to adapt and work under pressure, critical and logical thinking, and ability to work according to deadlines.

This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.

The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.

Perkembangan sector UMKM yang demikina pesat memperlihatkan bahwa terdapat potensi yang besar jika hal ini dapat dikelola dan dikembangkan dengan baikyang tentunya akan dapat mewujudkan usaha mikro, kecil, dan menengah yang tangguh. Tetapi ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik akuntansi manajemen dan penggunaan praktik akuntansi manajemen (PAM) oleh UMKM Indonesia masih didominasi oleh PAM tradisional serta penggunaan PAM kontemporer masih sedikit. Oleh karena itu tujuan penelitian ini adalah ingin mengetahui seberapa jauh pengimplementasian PAM dan factor-faktor kontijensi yang berpengaruh pada pengimplementasian PAM oleh sector UMKM di Kota Mataram NTB. Adapun responden dalam penelitian ini adalah staf keuangan dan pemilik/manajer. Sumber data yang digunakan adalah data primer dengan penyebaran kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitiannya menyatakan bahwa implementasi praktik-praktik akuntansi manajemen sudah cukup bagus walaupun untuk UMKM yang skalanya kecil belum detail penggunaan akuntansi manajemen. Faktor-faktor kontinjensi yang berpengaruh pada pengimplementasian praktik akuntansi manajemen (PAM) yang digunakan oleh UMKM di kota Mataram NTB antara lain ketidakpastian lingkungan, persaingan pasar, tingkat kualifikasi staff akuntansi internal, dan ukuran perusahaan, sedangkan partisipasi pemilik atau manajer belum berpengaruh terhadap pengimplementasian PAM.

Wujud nyata dari aplikasi e-government yang telah umum dilaksanakan dan diatur pelaksanaannya adalah pembuatan situs web pemerintah daerah. Situs web pemerintah daerah merupakan salah satu strategi didalam melaksanakan pengembangan e-government secara sistematik melalui tahapan yang realistik dan terukur. Situs web pemerintah daerah merupakan tingkat pertama dalam pengembangan e-government di Indonesia yang memiliki sasaran agar masyarakat Indonesia dapat dengan mudah memperoleh akses kepada informasi dan layanan pemerintah daerah, serta ikut berpartisipasi di dalam pengembangan demokrasi di Indonesia dengan menggunakan media internet. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja pemda terhadap implementasi e-government, pengaruh karakteristik pemda terhadap implementasi e-government, dan pengaruh karakteristik demografi pemda terhadap implementasi e-government. Populasi dalam penelitian ini adalah pemerintah provinsi di Indonesia. Adapun sampel dalam penelitian ini dipilih berdasarkan kriteria. Kriterianya adalah pemerintah daerah tingkat provinsi yang masuk dalam indeks PeGi selama tahun 2014 – 2015. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data menggunakan SmartPLS versi 3.2.6. Hasil penelitian ini menunjukkan bahwa kinerja pemda berpengaruh terhadap implementasi e-goverment sedangkan karakteristik pemda dan karakteristik demografi tidak berpengaruh terhadap implementasi e-government.