This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The approach used in this study is a quantitative study consisting of 327 samples with purposive sampling technique. Data analysis in this study using multiple linear regression. The results showed that the existence of the internal audit function (IAF) had a negative and insignificant effect on the audit fee service, while the disclosure of the Internal Audit (DIA) had a significant positive effect on the fee service audit. Control variables, namely company size, return on assets, public accounting firms and subsidiaries are used to avoid it bias element.

The quality of human resources is one of primary keys to the success of company. Indicators of high-quality human resources can be reflected in improvements in employee performance. Stream of research has examined various efforts to encourage employee performance improvement, one of which is through the optimization of incentive schemes. This study investigates the effect of the tournament scheme horizon and the publication frequency of relative performance information on performance. This study uses an experimental method with a 3 x 2 factorial design between subjects. The horizontal scheme is manipulated into 3 (Hybrid vs. Repeated vs. Grand), while the frequency of publication of relative performance information is manipulated to 2 (high vs. low). The results of this study indicate that the tournament scheme horizon as a basis for monetary incentives is quite effective in driving performance improvement. In contrast, the publication frequency of relative performance information as an effort to compare social conditions and not as a basis for monetary incentives is not strong enough to trigger performance improvements. As a rational economic man, the attempt to pursue incentives can prove to be a trigger for efforts to drive performance improvements that are greater than the pursuit of non-monetary incentives.Keywords: Employee performance; Monetary; Non-monetary; Publication frequency of relative performance information; Tournament Abstrak Kualitas sumber daya manusia merupakan salah satu kunci utama suksesnya perusahaan. Indikator dari tingginya kualitas sumber daya manusia dapat tercermin dari peningkatan kinerja karyawan. Perkembangan penelitian telah mengkaji beragam upaya untuk mendorong peningkatan kinerja karyawan salah satunya melalui optimalisasi skema insentif. Penelitian ini menginvestigasi pengaruh horizon skema turnamen dan frekuensi publikasi informasi kinerja relatif terhadap kinerja. Penelitian ini menggunakan metode eksperimen dengan desain faktorial 3 x 2 antar-subjek. Horizon skema turmanen dimanipulasi menjadi 3 (Hibrida vs. Berganda vs. Tunggal) sementara frekuensi publikasi informasi kinerja relatif dimanipulasi menjadi 2 (tinggi vs. rendah). Hasil penelitian ini menunjukkan bahwa horizon skema turnamen sebagai dasar insentif moneter cukup efektif mendorong peningkatkan kinerja. Sementara frekuensi publikasi informasi kinerja relatif sebagai upaya perbadingan kondisi secara sosial dan tidak sebagai dasar pemberian insentif moneter, tidak cukup kuat memicu peningkatan kinerja. Sebagai manusia ekonomi yang rasional upaya untuk mengejar insentif terbukti dapat menjadi pemicu usaha untuk mendorong peningkatan kinerja yang lebih besar daripada upaya pengejaran insentif non-moneter.Kata kunci: Informasi kinerja relative; Kinerja karyawan; Moneter; Non-moneter; Turnamen

The purpose of this article is to analyze the behavior of the Islamic entrepreneur Abdurrahman ibn Auf based on the teaching of the Quran. Abdurrahman ibn Auf was an entrepeneur and a businessman who lived in the time of the Prophet. The clear-cut definition of entrepreneur term has not been found until now, so research on entrepreneurship remains relevant. The backbone of this study is the Quran, as it provides a deeper understanding based on what is contained in the Quran. Therefore, this article attempts to answer how is Abdurrahman ibn Auf’s manner in Islamic entrepreneur based on the study of the Quran? This research has to be done taking into account the fact that the current development of large corporations requires business research directly from the Quran for reference and facts about Islamic figures. This study uses library research methods and examines relevant scholarly articles as data sources. The results of this study contain a few basic verses about entrepreneurship. This verse is related to the attitude of business participants when conducting business. Finally, the concept of Islamic entrepreneur will be very suitable for application as it contains two meanings, Hablumminannas and Hablumminallah, as the attitude of Abdurrahman ibn Auf, who always adheres to the values in the verses of the QuranKarya tulis ini bertujuan untuk menganalisa perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an. Abdurrahman bin Auf  merupakan seorang entrepreneur yang hidup pada zaman Rasulullah. Pemaknaan entrepeneur hingga detik ini belum menemukan istilah yang paling spesifik, sehingga kajian tentang entrepeneur masih relevan untuk dilakukan. Sandaran utama kajian ini adalah terhadap al-Qur’an, karena untuk memberikan pengertian yang jauh dan mendalam sesuai dengan apa yang terkadung di dalam al-Qur’an. Maka karya tulis ini berusaha menjawab pertanyaan bagaimana perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an? Penelitian ini perlu dilakukan mengingat saat ini perkembangan usaha yang semakin besar akan membutuhkan kajian entrepeneur yang secara langsung diambil dari al-Qur’an sebagai rujukan serta spesifikasi terhadap seorang tokoh Islam. Penelitian ini menggunakan metode library research dan menelaah artikel ilmiah yang relevan sebagai sumber data. Hasil penelitian ini terdapat beberapa ayat dasar dalam berwirausaha. Ayat tersebut berkorelasi dengan sikap para pelaku usaha dalam menjalankan aktivitas usahanya. Pada akhirnya konsep wirausaha berbasis Islam akan sangat tepat untuk diterapkan, karena mengandung dua implikasi yakni hambumminannas dan hablumminallah, sebagaimana sikap Abdurrahman bin Auf yang senantiasa berpegang teguh terhadap nilai dalam ayat Al-Qur’an.

This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance employees. This study used saturated samples or census as the sampling technique, whereas all population employs as samples. The research data uses primary data obtained by researchers by giving questionnaires (structured questions) to insurance employees. The research analysis was conducted with multiple linear regression analysis. The results showed that religiosity and whistleblower prevention did not affect fraud prevention. The absence of the effect of whistleblower protection on fraud prevention shows that the protection for whistleblowers is not yet adequate. The existence of intimidation, injustice and law enforcement are reasons why individuals are reluctant to become whistleblowers. However, whistleblowing intention affects fraud prevention. These findings indicate that human actions are influenced by their intentions, attitudes and subjective norms.

Beef cattle's sharing is an Indonesian traditional economic system that is formed naturally based on local wisdom values. Even though it is done traditionally, the principles of good cooperation have been practiced. Based on that, this research aims to describe the economic perspective, particularly the accountability values embedded in Indonesia's local cattle sharing system. This research employs a case study to obtain the accountability values in two local, regional cattle sharing locations in Java and Madura. Informants of this research are local cattle farmers, investors, and middlemen. Data analysis uses a single case-multilevel analysis method. The study results show that Javanese's accountability values apply in "mantep-mantepan lan percoyo" wisdom or mutualism trust. Meanwhile, the Madurese perform accountability values in "oreng jujur bakal pojur" or honest man will get his luck. The value of local wisdom affinity is also carried out in profit sharing management. The Javanese and Madurese considerate accountability in cattle sharing system based on mutual support within parties involved and brotherhood establishment. The added value of the local wisdom tends to reduce the profits sharing risk obtained by the parties.