This study examines the implementation effect of accrual based accounting system to employee performance with adaptation and computer anxiety as the moderating variables. The sample in this research is the government officials in central Java, Indonesia. This research uses Moderated Regression Analysis (MRA) for data analysis. The results show that the implementation of accrual based accounting system affect the performance. Adaptation is not proven as a moderating variable however computer anxiety is proven to be a moderating variable.

Purpose This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post-IFRS convergence by using the univariate and multivariate statistics. Particularly, the authors rely on panel data analyses using industrial companies’ data from 2008 until 2014, comprising 3,861 firm-years observations, in Indonesia. Findings The results indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing, timely loss recognition and earnings persistence increased in post-IFRS convergence. Practical implications The findings of this study may help regulators and standard setters to consider future adoption of IFRS, mostly to figure out the best “formula” to increase the usefulness of accounting information in post-IFRS convergence. Originality/value Rather than doing piecemeal work, the current study focuses on IFRS convergence on a broader aspect of accounting quality dimensions. It also focuses on the convergence process of IFRS as an alternative of full adoption, which has been the focus of many research studies.

Cakalang (Katsuwonus pelamis) is one of the leading export commodities landed at the Prigi Fishing Port (PPN Prigi). Skipjack tuna fisheries management conducted the conventional single-species Schaefer model which is often applied although it is not technically suitable for multispecies fishery. The application of feedback harvest control rule (HCR) is an alternative harvest strategy that has been successfully implemented and validated for multispecies fishery. This study estimated allowable biological catch by applying two harvest strategies, HCR feedback and Schaefer surplus production model using catch-effort data of skipjack tuna landed at PPN Prigi in the period 2010 - 2019. Model Schaefer pointed out that catches have exceeded the maximum sustainable yield () even employed low the fishing effort which was under the fishing mortality consistent with achieving MSY (). The application of feedback HCR that has been previously validated can be an alternative of harvest strategy for use in fisheries where only mixed species data is available. Key words: multispecies fishery, harvest strategy, Schaefer model, maximum sustainable yield, single-species approach

The aim of this study is to investigate the role of comprehensive performance measurement systems (CPMS) on managerial performance (MP), which is mediated by procedural fairnes. In order to generate the goal of the study, the researchers conduct a survey study at manufaturing firms. We test our 84 usable data from middle and functional managers of the firms using Sstructural Equation Modelling analysis, in particularly Warp PLS 4.0. The results indicate that CPMS has a significant effect on managerial performance (MP) both directly and indirectly through procedural fairness (PF). This study demonstrates the importance of procedural justice implementation in companies with respect to the application of CPMS.

This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value.