<p><em>The purpose of this study is to investigate the role of family ownership integration in moderating and earnings management in mediating the relationship between CSR and firm value. The population used is all companies listed on the Indonesia Stock Exchange (BEI) with the 2015-2018 research period. The number of samples is 67 companies each year, which were selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data. The results of this study indicate that CSR has a significant positive effect on earnings management, also earnings management on firm value has a significant positive relationship. The family ownership variable in moderates the relationship between CSR and earnings management is type Pure Moderation, conversely earnings management in mediating the relationship between CSR to the firm's value is type of No Mediation, nor is there any effect of integration of family ownership and earnings management on the relationship of CSR and firm value. The implication of this research, especially for family firms to maintain control of the company's operations, especially in the socio-emotional aspect compared to the financial aspect, because this contributes stakeholder to avoid the impact of earning management practices with the higher the discretionary accrual value is indicated to hide actions that harm firm’s reputation.</em></p>

Student productivity in higher education is still a problem. In the digital era, technology is increasingly developing and provides convenience for doing various things, including in terms of learning. The purpose of this study will be an analysis of the role of ChatGPT in helping to improve the quality of student productivity. This research is qualitative in nature. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. This study concludes that ChatGPT can make a significant contribution in improving the quality of student productivity. This language model can help students in various ways, such as providing useful information and resources, helping to improve language skills, facilitating collaboration, increasing time efficiency and effectiveness, and providing support and motivation.

No abstract

The purpose of this study was to determine the effect of supervision, work skills, and salary simultaneously and partially have a significant effect on employee performance at PT. Persada Indonesia in Sukabumi Regency and analyze the dominant influence among the variables of supervision, work skills, and salary which have a dominant effect on employee performance in PT. Persada Indonesia in Sukabumi Regency. This type of research is quantitative research based on hypothesis testing. The population and sample of this research are all employees of PT. Persada Indonesia who have worked for more than 2 years are 99 employees with a sample of 99 people. Methods of data analysis using multiple linear regression. The results of this study indicate that supervision has no significant effect on employee performance. Work skills have had a significant influence on employee performance. Investment has had a significant influence on employee performance at PT. Persada Indonesia in Sukabumi Regency.

The study aims at investigating public accountability influence on government performance. Public accountability in form of legal accountability, honesty, process, policy, result, program and financial accountability as well as local government perferomance were identified. Data were collected from Toraja Regency-Indonesia. Questionnaires were sent to local government officers, members of local parliament, as well as public figures in Toraja Regency were interviewed. Seven hypotheses were tested. The results reveal that legal, honesty, process, policy, result, program and financial accountability have positive significant influence on local government performance. It is sugested that local parliamentary members and local pulic figures create a system in order to keep accountability of governmental activities.

The application of electronification is an important aspect towards  implementing the smart city concept which is expected to improve the performance of district / city government services to produce a more effective and efficient work process. Thus, cities that use ICT in meeting market needs (city residents) require community involvement in a process. The research method used is the Decision Support Systems (DSS) approach with the Analytical Hierarchy Process (AHP). The results showed that the implementation of governance must be endeavored to fulfill the Smart Readiness Element in an effort to overcome urban problems, readiness of the Ministry of Communication and Information, local government and human resources, infrastructure, integration, public services and budgeting.

No abstract

Purpose: The aim of the study was to analyze the effect of work environment and workload on employee performance mediated by work motivation along Work From Home during the COVID-19 pandemic at the Department of Manpower and Transmigration, North Musi Rawas Regency, North Sumatra, South Indonesia   Theoretical framework: Recent literature has reported  there are three dimensions of implementing or realizing work from home including, the dimensions of transformation space, time, and social roles. Employees who do not have clear boundaries between roles at home and work will create more work-life conflicts (Kinman, 2016) and (Putnik et al., 2018) from the results of research (Sheikh, 2010) stated that doing work and family tasks concurrently makes employees face multiple conflicts and roles, apart from having to divide work space and family life space   Design/methodology/approach: The sample of the study was all employees and partners of the Manpower and Transmigration Office of North Musi Rawas Regency as many as 109 people. Structural Equation Modeling (SEM) analysis is used to analyze the data which is run through the AMOS 24 program   Findings:The results of the research carried out prove simultaneously that workload, work motivation and work environment have a significant and positive effect on performance, which partially each variable workload, work motivation and work environment affect the performance, but work motivation variables have a very dominant impact on the employee performance, while the work environment and also workload have a significant and positive effect on the work motivation. This proves that work motivation is a very important mediating variable in improving the performance of the employee during the COVID-19 pandemic by working at home.   Research, Practical & Social implications: The theoretical implication is that this research is expected to be a reference for further researchers, especially in terms of increasing employee productivity during the pandemic, especially for those who wish to conduct research in the public and business service sectors. The practical implication of this research is that research can be done on work supervision variables, in addition to workload, work environment, work motivation during this pandemic so that a comparison can be seen on the achievement of the results. While the supervision of work during Work From Home.   Originality/value: The results of this study prove that work motivation is a very important mediating variable in improving employee performance while working at home due to the COVID-19 pandemic