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This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.

Green economy issues can occur both in the external and internal environment of business entities in terms of intellectual capital activities, social responsibility, and competitive advantage. This study aims to examine the relationship between intellectual capital, corporate social responsibility, firm performance, and competitive advantage through the mediating role of firm performance from a green perspective. Data were collected from annual reports accessed through the official Stock Exchange websites in each respective research country. The number of samples used is 60 sample data from pharmaceutical companies in Indonesia, Malaysia, and Singapore. Data analysis is carried out using multiple linear regression, path analysis, and Sobel test. This study shows that green intellectual capital, corporate social responsibility, and firm performance have a significant effect on green competitive advantage. Green intellectual capital and green corporate social responsibility have a significant effect on firm performance. Regarding mediating relationships, the results showed green intellectual capital and corporate social responsibility can increase green competitive advantage through firm performance. This shows that a company manager should pay attention to improving intellectual capital capability and corporate social responsibility because they have been proven to improve firm performance and competitive advantage in the context of green economy issues.

Sidoarjo Regency, as the second largest APBD recipient in East Java, still has SiLPA realization was effective less and efficient less due to the budget not being fully absorbed. The purpose of this study was to determine the effect of leadership style, HR quality, and commitment with locus of control moderation on managerial performance in budgeting. This study used a quantitative approach which was analyzed using the SmartPLS statistical program (v.3.2.9). The data collection technique was in the form of a closed questionnaire via Google Forms to the research subjects of structural officials of the Sidoarjo Regency regional apparatus using a Likert scale with a purposive sampling method. The population of this study were 48 Regional Officials in Sidoarjo Regency, with a total of 192, total sample was 64 respondents. Data quality test is carried out through validity testing, reliability testing, hypothesis testing through bootstrapping. The results showed that leadership style and commitment had a effect on managerial performance in budgeting, while the quality of human resources had a uneffect on managerial performance in budgeting. Then locus of control can moderate and strengthen the relationship between HR quality and commitment to managerial performance in budgeting, while locus of control is unable to moderate or strengthen the relationship between leadership style and managerial performance in budgeting. The results of this study are expected to be able to increase the efficiency and effectiveness of budgeting in the Regional Government of Sidoarjo Regency.

The Zakat Village Index can be interpreted as a measuring tool that zakat managers can use to know the condition of a village and whether the village is eligible for assistance. This research was conducted to analyze the success of the zakat village implementation strategy through the design of human resources in the zakat village program in Sidoarjo Regency. The problem is that in implementing the Zakat Village Index, there are obstacles, namely limited human resources. The research method used is interpretive qualitative by collecting data through in-depth interviews, FGDs and documentation. The data used is primary data with the research object, namely the zakat village program in Sidoarjo Regency. The results of the study show several obstacles related to the implementation of the Zakat Village Index in the zakat village, including the first is, limited human resources, the second is management competency and the third is workload. To overcome these problems, a solution is needed, namely collaboration between agencies. Competency development also needs to be carried out, including increasing employee competence on the work village index, evaluating workload and the role of leaders in implementing the Zakat Village Index in the zakat village program. The implications of this research are expected to create a human resource design strategy for the zakat village program in Sidoarjo Regency with the implementation of the Zakat Village Index.

Fraud Prevention in Village Government through Individual Morality Purpose: The aims to determine impact of village apparatus competence, whistleblowing, internal control, financial reporting observance in preventing fraud with individual morality as moderating variable. Method: Quantitative approach was employed by distributing questionnaires to twenty four villages. Results: The competence of village apparatus cannot influence fraud prevention. Whistleblowing, internal control and financial reporting compliance have effect on fraud reduction. Individual morality does not moderate the competence of village apparatus, whistleblowing and the internal control for fraud prevention. Novelty: Individual morality can moderate compliance with financial reporting. Contribution: To prevent fraud, it is necessary to increase the competence of village apparatus, whistleblowing, internal control and compliance with sustainable financial reporting. Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual Tujuan: Untuk mengetahui pengaruh kompetensi aparatur desa, whistleblowing, pengendalian internal, kepatuhan pelaporan keuangan dalam pencegahan kecurangan dengan moralitas individu sebagai variabel pemoderasi. Metode: Pendekatan kuantitatif dilakukan dengan menyebarkan kuesioner ke dua puluh empat desa. Hasil: Kompetensi aparatur desa tidak dapat mempengaruhi pencegahan kecurangan. Whistleblowing, pengendalian internal dan kepatuhan pelaporan keuangan berpengaruh terhadap pengurangan kecurangan. Moralitas individu tidak memoderasi kompetensi perangkat desa, whistleblowing, dan pengendalian internal untuk pencegahan kecurangan. Kebaruan: Moralitas individu dapat memoderasi kepatuhan terhadap pelaporan keuangan. Kontribusi: Untuk mencegah terjadinya kecurangan, diperlukan peningkatan kompetensi aparatur desa, whistleblowing, internal control dan kepatuhan terhadap pelaporan keuangan secara berkelanjutan.

Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar Akuntansi Tujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi. Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan utama. Temuan Utama- Pelaku usaha mikro tidak mau membuat laporan keuangan untuk usahanya. Selain itu mereka juga masih belum mengenal standar akuntansi khusus entitas mikro. Hal ini kemudian berakibat pada tercampurnya pembukuan operasional bisnis dan rumah tangga. Implikasi Teori dan Kebijakan – Pemerintah harus memosisikan dirinya sebagai pembina dan pendidik pelaku usaha mikro. Selain itu, pelatihan akuntansi menjadi urgensi bagi operasional bisnis mereka. Kebaruan Penelitian – Penelitian ini mengangkat isu skeptisme pelaku usaha mikro dalam memahami standar akuntansi. Abstract - Micro-Entrepreneurs Skepticism of Accounting Standards Main Purpose - This study seeks to determine how the behavior of micro-entrepreneurs skepticism towards accounting standards. Method - This study uses a qualitative descriptive method. Several parties from micro-entrepreneurs, lecturers, and the cooperative service become the primary informants. Main Findings - Micro entrepreneurs do not want to make financial reports for their businesses. In addition, they are still not familiar with specific accounting standards for micro-entities. These things then resulted in the mixing of business and household operational books. Theory and Practical Implications – The government must position itself as the coach and educator of micro-entrepreneurs. In addition, accounting training becomes an urgency for their business operations. Novelty – This research raises the issue of skepticism of micro-entrepreneurs in understanding accounting standards.

The Covid 19 pandemic that has occurred since December 2019 until now requires all teaching and learning activities for students to be temporarily carried out online from home, this learning is very different from conventional learning that occurs on campus, lecturers and students do not face directly but are separated. by distance that allows lecturers and students to be in different places, the positive effect of this learning really helps the continuity of the learning process during a pandemic like this. Lecturers and students must take advantage of communication media and social media as data storage media that can be used to record quality learning activities. The purpose of this research is, to find out how the quality of learning in accounting lecturers during the Covid 19 pandemic, to find out how the availability of IT and E-Learning helps in the quality of learning for accounting lecturers during the Covid 19 pandemic, to find out how the accounting program stakeholder strategy is to improve the quality of learning during the covid pandemic 19.

The business is undergoing many changes including the media used as promotion. The existence of advertisements on television began gradually abandoned and shifted to a new strategy, namely advertising on social media. The rapid growth of social media users in Indonesia has become one of the factors in the change. This study aims to determine the extent of the impact of using influencers as a promotion strategy on social media, especially Instagram. This study uses a qualitative netnographic method by collecting data through observation of social media accounts and in-depth interviews from informants. The results of this study include illustrating that there are positive and negatif impacts from the use of influencer services. Companies must be smart in choosing influencers that are in line with product segmentation, price, and influencer's background because people are now getting smarter at making purchases.

Tujuan penelitian ini adalah menguraikan keterkaitan resources-based theory dengan intellectual capital disclosure (ICD), pengimplementasian ICD pada website dan menguraikan respon wakil rektor dan kepala unit terkait. Metode penelitian ini adalah kualitatif deskriptif yang menggambarkan penerapan ICD pada empat website direktorat dan satu program studi. Kesimpulan penelitian adalah the resources based theory sangat terkait dengan ICD. Untuk implementasi ICD pada website direktorat di UMSIDA adalah ada beberapa item yang sudah ada di website tersebut dan ada beberapa yang baru diterapkan berdasarkan ICD. Respon semua wakil rektor dan kepala unit kerja mendukung implementasi ICD ini dan memang itulah yang dibutuhkan saat ini oleh website UMSIDA. Implikasi dari penelitian ini adalah manajemen perguruan tinggi harus mampu mengembangkan website yang dimiliki untuk peningkatan kinerja, media promosi, dan image building.

This study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014- 2017 are chosen for sample. Independent variable used are the intellectual capital measured using VAIC and MBIC, while the data analysis technique used double linier regression. The results showed that the intellectual capital (VAIC) effect the company's financial performance Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and market performance. Meanwhile, intellectual capital (MBIC) affect the company's financial performance Return On Assets (ROA), Earning Per Share (EPS), but it didn't effect the market performance.

The purpose of this research is to analyze the meaning of ratings and formulate efforts to improve the performance and competitiveness of universities in the intellectual capital perspective. The interpretive qualitative research type was used. Data collection was carried out using in-depth interviews, focus group discussions, observations, and documentation. Data analysis was carried out throughout the four-stage research process involving data collection, data reduction, data display, and conclusion. The results of the study state that the meaning of ratings is related to performance, media promotion, and related to reputation or image building. Efforts to improve the performance and competitiveness of universities can be done by optimizing the role of human capital, structural capital, and relational capital both individually and integrated as intellectual capital. Another method that can be used is the comprehensive intellectual capital management or CICM method. Keywords: Ranking, performance, competitiveness, intellectual capital

This research aims to prove the effect of moral reasoning andethical sensitivity on accounting students’ ethical behavior on the basis of motivation as moderating variables. Respondents on this research were accounting students of Universitas Muhammadiyah Sidoarjo. The data was collected by using questionnaire method.131 questionnaires were distributed and analyzed.This research used multiple linear regression analysis and moderated regression analysis (MRA). On other side, this research was helped by SPSS (Statistical Package for Social Scienci) versi 18.0 software.The result of this research showed that Moral Reasoning and Ethical Sensitivity affects partially to the ethical behavior of accounting students. Meanwhile, motivation was able to moderate the effect of Moral Reasoning and Ethical Sensitivity to the ethical behavior of accounting students.

Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR.

PT Aplikasi Karya Anak Bangsa or Gojek is an online transportation service company that was founded in 2010.The research objective is to analyze and describe Gojek's marketing strategy through YouTube social media. This research uses a qualitative approach, with analysis using netnographic studies. The research subjects are 20 netizens who commented on Gojek's Indonesian Youtube account related to the video marketing advertising Gojek. The results showed that Gojek's marketing strategy made use of the internet as a means to promote the services offered. The promotion process is very intensively carried out by the Gojek Company, one of which is through social media. With the sophistication of advertising done through media social, users will automatically be treated to various promotions from the CompanyGojek when opening its social media pages. This strategy is very appropriate because almost the entire process of purchasing a Gojek service is done ina smartphone application, this means that the potential consumers targeted are in accordance with the ad audience that is installed. The conclusion in this study is the implementation of marketing 7P on online Gojek services which include: product, price, place, people, process, and physical evidence has been implemented well.

This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.

Dibanyak penelitian, konstibusi pelaku usaha mikro kecil dan menengah (UMKM) terhadap perekonomian memang telah terbukti, namun disisi lain pelaku skala ini juga masih banyak menghadapi masalah, salah satunya adalah dalam mengelola keuangan, terutama dalam penggunaan pengetahuan akuntansi dalam penyusunan laporan keuangan. Persepsi pengelola diduga kuat menjadi salah satu kunci permasalahn ini. Penelitian ini bertujuan untuk mengetahui persepsi dari pemilik dan pengetahuan akuntansi pelaku usaha mikro kecil dan menengah (UMKM) atas penyusunan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui persepsi pemilik dan pengetahuan akuntansi pelaku UMKM atas penyusunan laporan keuangan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan interpretif. Analisis data yang digunakan adalah triangulasi data dengan pengumpulan data yang berasal dari wawancara, observasi, dan dokumentasi terhadap informan kunci penelitian. Hasil analisis menunjukkan bahwa pelaku usaha mikro di wilayah Krian dan Pasuruan sebenarnya sudah membuat laporan keuangan atau catatan pembukuan walaupun terbilang sederhana, dan pengetahuan akuntansi yang mereka miliki tergolong sederhana sesuai dengan tingkat pendidikan mereka. Namun demikian para pelaku usaha mikro kecil dan menengah (UMKM) masih dirasa kesulitan untuk menyusun laporan keuangan mereka sebagaimana mestinya.

The objectives of the study are: (1) to identify the capital resources obtained by the shoes small businesses that get KPKM and those that do not in order to increase the competitive ability to cope with the Chinese products rush; (2) to compare the capital resources between the shoes small businesses that get KPKM and those that do not to cope with the Chinese products rush; and (3) to compare the competitive ability of the shoes small business that get KPKM and those that do not to cope with the Chinese products rush. The results of the study are: (1) the respondents have had various capital resources on the average, so that they do not only rely on the internal capital resources but also the external capital resources. Yet, most of them do not take the external capital resources from the legal organization, such as financial foundations, banks, and credit programs; (2) there is no real difference between UKM that has the capital resources for the shoes small business which get KPKM and those which do not; and (3) UKMs on the average are able to compete to cope with the Chinese products rush.

Tujuan penelitian ini adalah menganalisis makna Intellectual Capital (IC) ditinjau dari the role theory dan the resources based theory. Jenis penelitian adalah kualitatif dengan paradigma interpretive. Pengumpulan data dilakukan dengan in depth interview, Focus Group Discussion (FGD), dan pendokumentasian. Keabsahan data dilakukan dengan uji credibility, transferability, dependability, dan confirmability. Analisis data dilakukan selama proses pengumpulan data, dengan tahapan data collection, data reduction, data display, dan conclusion. Hasil penelitian menyatakan bahwa IC berperan bagi keseluruhan kegiatan operasional perusahaan farmasi, meningkatkan daya inovasi, kinerja, daya saing, dan kesejahteraan. Pihak yang berperan dalam mengelola IC adalah manajer Human Resource Development (HRD) untuk Human Capital (HC), manajer operasional atau produksi untuk Structural Capital (SC), dan manajer pemasaran atau penjualan untuk Relational Capital (RC). Hal ini sesuai dengan the role theory. Sementara itu, penelitian ini sesuai dengan the resource based theory karena perusahaan akan memperoleh competitive advantange dan kinerja superior melalui akuisisi, perolehan, dan penggunaan aset strategis yang penting untuk competitive advantage dan kinerja keuangan yang superior. Aset strategis yang dimaksud adalah aset berwujud dan aset tak berwujud termasuk IC.

The purpose of this study is to analyze the suitability between reporting information ZIS (Alms, infaq and sadaqah) institutions revealed OPZIS with the concept of Shariah Enterprise Theory. This study uses the method of documentation and interviews to management ZIS (Alms, infaq and sadaqah) is done based on those in item concept Shariah Enterprise Theory by analyzing report on the use ZIS ZIS (Alms, infaq and sadaqah) based on four aspects is god, direct stakeholders, indirect stakeholders and nature. The results of this study indicate that management ZIS (Alms, infaq and sadaqah) in Baznas and Lazismu Sidoarjo there are still deficiencies in conformity with the concept Shariah Enterprise Theory god, direct stakeholders and indirect stakeholders have met with perspective shariah Enterprise Theory but for aspects of nature and the employee has not been done by OPZIS.

ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students Keywords: love of money, intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions

This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many as 76 companies with research period is 2010-2013. Independent variables used are the intellectual capital measured using VAICTM, while the dependent variable is Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS). The data analysis technique used is a simple linear regression. The results showed that the Intellectual Capital (VAIC) effect the company's financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).

The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC) and Knowledge Management (KM) on the performance of the pharmaceutical company’s business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process and business performance (BP). The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .

The aim of study is to explore ‘dirty’ business practice of pharmaceutical industry in Indonesia. The result shows that there were bad practices there, ranging from nonconforming raw material selection, illegal medicine ingredient, keeping of rejected and destroyed products and misappropriation of herbal medicine that contained chemicals material. The ethical violation also occurred in products marketing by engaging collaboration or ‘private’ contract with doctors, hospitals and drugstores. In the frame of IC, those practices show that the empowerment of IC are not implemented appropriately. Meanwhile, based on teleology theory, those dirty operations were included in ethical egoism that should be changed into utilitarianism behavior.

Tujuan penelitian ini adalah untuk menganalisis kesiapan dan pelaksanaan perkuliahan akuntansi berbasis konvergensi IFRS pada program studi Akuntansi Universitas “X” Sidoarjo dan STIE “Y” di Surabaya. Jenis dan paradigma penelitian adalah kualitatif dengan paradigma interpretif. Teknik pengumpulan data dengan cara wawancara, observasi, dan dokumentasi. Keabsahan data dengan credibility, transferability, dan dependability. Analisis data dengan tahapan data collection, reduction, display, dan conclusion. Hasil penelitian menunjukkan bahwa program studi akuntansi Universitas ”X” Sidoarjo secara khusus belum menerapkan perkuliahan berbasis konvergensi IFRS dan masih dalam proses mempersiapkan kurikulum baru yang berbasis konvergensi IFRS. Sementara itu, program studi akuntansi STIE “Y” Surabaya telah siap dan telah menerapkan perkuliahan berbasis konvergensi IFRS pada matakuliah tertentu.

Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan (ROA) terhadap nilai perusahaan dan menguji pengaruh alokasi biaya corporate social responsibility (CSR) dalam memoderasi hubungan kinerja keuangan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data dalam penelitian ini menggunakan metode regresi berganda untuk mengetahui pengaruh variabel-variabel yang terkait dalam penelitian. Hasil penelitian adalah secara parsial variabel kinerja keuangan (return on asset) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Selanjutnya secara parsial variabel corporate social responsibility mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan. The purpose of this study is to examine the effect of financial performance (ROA) toward the corporate value and to examine the effect of cost allocation of corporate social responsibility (CSR) in moderating the relationships of financial performance toward the corporate value of food and beverage companies listed in Indonesia Stock Exchange (IDX). In the analysis of the data, multiple regression analysis is used to determine the effect of the variables involved in this study. The results of the study show that partially financial performance (Return on Assets) does not significantly affect the corporate value. Furthermore, corporate social responsibility is able to partially moderate the effect of the financial performance relationship toward corporate value.