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Non-Fungible Token (NFT) has grown extraordinarily recently. The concept of NFT is essentially a digital asset based on smart contracts on a blockchain traded with cryptocurrencies such as Ethereum and other NFTs. The NFT and metaverse were booming in 2021 and early 2022. On another hand, not all the people who join or investing NFT know NFT well. Along with that issue, people's point of view, especially young generations are divided into two points of view, one of them supports it, on the other hand, they are against it. Therefore, This study aims to provide diverse understandings of NFT, the benefits & drawbacks of NFT, and the potential of NFT and metaverse according to them. In this paper, researchers perform a qualitative study that consists of 17 respondents, which are young generations. This research uses a semi-structured interview and descriptive analysis method. The results are the young generations are still trying to choose the best choices when they are investing in NFT by learning about it first. The young generations also have an optimistic opinion about development in NFT and metaverse in the future. The prospect theory is used in this research and can be proven in this study with the proof that they are willing to be in the metaverse even though some of the young generations rejected it. Also, they add that metaverse should be added to the university curriculum so they can be facing the future model business. [ABSTRACT FROM AUTHOR]

This study aims to analyze the factors affecting the quality of accounting profit which include management ownership, IFRS convergence, and debt covenant. The sample taken was from manufacturing companies listed on the Indonesia Stock Exchange that published audited financial report in the year of 2011-2014. The final data used in this study was as many as 401 data. With multiple linear regression analysis techniques, t-test and F test conducted for hypothesis testing. The conclusion obtained from this research shows that managerial ownership has no significant influence on earnings quality, IFRS convergence has no significant influence on earnings quality, and debt covenant has significant influence on earnings quality. [ABSTRACT FROM AUTHOR]