AbstrakPenelitian ini bertujuan untuk menguji apakah proporsi anggota komite audit dan anggota dewan komisaris yang memiliki keahlian akuntansi dan/atau keuangan mengurangi terjadinya manajemen laba perusahaan. Pemisahan keahlian akuntansi dan keahlian keuangan dilakukan karena keahlian akuntansi diasumsikan lebih mampu mengatasi manajemen laba sementara keahlian keuangan lebih fokus pada pengelolaan keuangan dalam operasional perusahaan. Dengan menggunakan panel data, penelitian ini menemukan bahwa anggota komite audit dan anggota dewan komisaris yang memiliki keahlian akuntansi atau keahlian keuangan tidak berpengaruh negatif terhadap manajemen laba. Namun, keberadaan kedua keahlian ini pada anggota dewan komisaris akan mengurangi manajemen laba perusahaan sementara tidak demikian dengan hasil pengujian pada anggota komite audit.Kata kunci: komite audit, dewan komisaris, keahlian akuntansi, keahlian keuangan, manajemen laba

Abstract. This study identifies the readiness, perceptions and preferences of students in facing online learning. This study will also propose an effective online learning model design. Data obtained from 362 students through a questionnaire using a likert scale. The results shows that in general the students are ready to carry out the process of online learning. Besides using a live conference media, students prefer the use of teaching videos made by lecturers himself as an alternative method when quota and internet signals are the main problems. The distribution of learning materials should be carried out at least one day before the learning schedule. Meanwhile, the allocation of lecture time is not too much in the attendance process. Furthermore, the evaluation process is also carried out for each material topic. Thus, the focus of the on learning model should consider teaching media, material distribution, time allocation and learning evaluation process. Keywords: readiness, preferences, on line learning; effective

In accordance with the demands of the times in today's digital era resulting in the industry looking for skilled human resources in their fields. Job seekers are required to have the skills expected by the industry in order to compete for the expected job positions. For that it is important for job seekers to equip themselves with skills that are the needs of the industry. Skill improvement needs support from educational institutions in creating skilled human resources in accordance with the qualifications required by the industry. This study aims to identify what is needed from an accounting graduate. This research was conducted with descriptive quantitative method, with content analysis approach. By using the incidental sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the period January 2021 to June 2021. This study focuses on accounting work including financial accountants, auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry are communication skills, which are derived skills from interpersonal skills.

This study aims to analyze factors of the readiness of the Regional Government, especially the Bukittinggi City Government in implementing the Minister of Home Affairs Regulation Number 47 of 2021 and the E-BMD Application. The population in this study were all OPDs in Bukittinggi City, which amounted to 29 SKPD. The sampling method was carried out by using a purposive sampling technique to determine the sample. Sampling is done by taking samples from the population based on certain criteria. A total of 100 respondents participated in the study consisting of Regional Property Management Officers, OPD Property Administration Officers, OPD Property Managers and Assistant OPD Property Managers. The data collection technique is carried out using a questionnaire sent via Google Form. The results of the analysis using multiple regression show the Quality of Human Resources, Utilization of Technology and Information, Leadership Style and Organizational Culture that affect Readiness in the Implementation of Permendagri Number 47 of 2021 and E-Applications BMD. The results of the research have contributed to the government in preparing the implementation of regulatory changes.