This research aimed at examining the effectiveness of collaboration of Jigsaw and problem-based learning (PBL) model in developing students' critical thinking skills. This research exerted an experimental design using pre-experimental one group pretest-posttest. The implementation of such model collaboration was carried out in SMK Batik 1 Surakarta, Central Java, Indonesia by engaging 37 accounting students of class XI. Before and after the implementation of the twomodel collaboration, the students were given the tests of critical thinking skills which were set in the same composition. The research data were in the form of pretest and posttest scores which were analyzed by examining t-test and gain score whose calculation was assisted by SPSS 23 program. The result indicated that there was a difference between the pretest score and the posttest score with the significance level of 0,000 < 0,05. The average of pretest and posttest scores respectively referred to 48,44 and 68,93. Accordingly, the implementation of collaboration of Jigsaw and problem-based learning (PBL) model was effective in developing students' critical thinking skills. From this research finding, there was an impediment of time limitation in enacting the collaboration of the two models. This constraint happened while presenting the result of group discussion.

The implementation of regional innovation has not been effective in improving public services and regional competitiveness. Several factors are considered to be an obstacle to implementing regional innovation, namely regulation, institutions, culture and leadership. The purpose of this study is to analyze the readiness of innovation support factors and also to analyze the relationship between these factors in the implementation of regional innovation. Data were collected by interviews and questionnaires distributed in July, August, and September 2016 in 7 (seven) Districts selected to represent HDI High areas, such as Palembang, Surakarta, Bandung and Batam and also represented Low HDI areas: Pesawaran, Bangkalan, and West Lombok. Data were analyzed by descriptive statistic and Pearson Correlation with SPSS ver.16 program. The results showed that the readiness of factors of factorization interpretation, regulatory readiness, leadership, innovation culture, and facilities and infrastructure were in high category, while the preparedness factor from the coordination and facilitation faced by stakeholders was also low category cooperation. The results show that all the factors supporting innovation except for facilitation and coordination in high HDI areas are superior to low HDI areas. The relationship between the supporting factors reveals that there are three types of relationships: very important, important, and not very important. Local innovation development strategies consist of core strategies and support strategies.

This research aims to examine the effectiveness of entrepreneurship learning with the Stanford D School design thinking approach and to make students more actively involved in learning activities so that their learning experiences can develop creative skills and entrepreneurial alertness. The underlying theory of the design thinking approach comes from the Experiential Learning Theory. This quasi-experiment was conducted by distributing questionnaires before and after the implementation of the learning approach. The research samples was students of the marketing expertise program from vocational schools, consisted of 60 students with Stanford D School design thinking approach and 60 students with teachercentered learning approach. The data were analyzed by the Independent Sample t-Test and Paired Sample t-Test with SPSS 23 program. The results show that there are significant differences in creativity skills and entrepreneurial alertness between the experimental and the control class, and there are significant differences in the creativity skills and entrepreneurial alertness of the experimental class after receiving entrepreneurship learning with the design thinking approach. This gap can be overcome after students receive entrepreneurship learning using design thinking approach. The results of this study prove that Stanford D School design thinking can be applied to entrepreneurship learning, especially in vocational schools.

This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies. A positive relation between earnings management and future profitability reveals that earnings management is informational. However, negative a relation between earnings management and future profitability indicates that earnings management is opportunistic.This study uses data from the OSIRIS database. Four hundred and eighty five (485) companies from the Philippines, Indonesia, Malaysia, Singapore, and Thailand are used as a sample. This study focuses on 2 types of earnings management: (1) accrual earnings management and (2) real earning management. Modified Jones model is used for the accrual earnings management. Real earnings management follows Roychowdury (2006).The results show that the characteristics of earnings management are not consistent. Real earnings management is informational in Thailand, but opportunistic in Indonesia. Accruals earnings management is informational in the Philippines, but opportunistic in Malaysia. Country factors such as culture may explain the inconsistency of the results in ASEAN.Abstrak: Penelitian ini mengeksplorasi karakteristik informasional dan oportunistik dari manajemen laba di negara-negara ASEAN. Manajemen laba akan berdampak pada kemampulabaan perusahaan. Hubungan positif antara manajemen laba dan kemampulabaan di masa depan mengungkapkan bahwa manajemen laba bersifat informasional. Sebaliknya, hubungan negatif antara manajemen laba dan kemampulabaan perusahaan di masa depan mengindikasikan bahwa manajemen laba bersifat oportunistik.Penelitian ini menggunakan data dari database OSIRIS. Empat ratus delapan puluh lima (485) perusahaan dari Filipina, Indonesia, Malaysia, Singapura, dan Thailand digunakan sebagai sampel. Penelitian ini berfokus pada dua jenis manajemen laba: (1) manajemen laba akrual dan (2)

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