This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents.  The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management. Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh budaya Tri Hita Karana (THK), persepsi kegunaan, dan persepsi kemudahan penggunaan terhadap penggunaan Sistem Informasi Akuntansi (SIA); serta pengaruh tak langsung budaya THK terhadap penggunaan SIA dimediasi persepsi kegunaan dan persepsi kemudahan penggunaan. Penelitian ini mengamati 80 sampel LPD di Bali. Data yang dibutuhkan dikumpulkan dengan cara survei menggunakan daftar pertanyaan. Data yang telah terkumpul dianalisis menggunakan alat analisis Partial Least Square (PLS) Smart 2.0 M3. Hasil pengujian hipotesis menunjukkan bahwa budaya THK memengaruhi persepsi kegunaan, persepsi kemudahan penggunaan, dan penggunaan SIA. Persepsi kegunaan dan persepsi kemudahan penggunaan memengaruhi penggunaan SIA. Demikian halnya, budaya THK memengaruhi penggunaan SIA dimediasi persepsi kegunaan dan persepsi kemudahan penggunaan.Kata Kunci: budaya THK, kemudahan penggunaan, sistem informasi akuntansi.

Underpricing is a phenomenon that often occurs from IPO activities on the IDX. Underpricing is the difference in stock prices that occur in the primary .market’ and secondary’ market, where the bid price is lower than the closing price of the first trading day. The purpose of this research is to find out the effect of accounting information and investor demand on underpricing.This research was conducted’.at companies whose IPO on .the’ Stock .Exchange in 2016-2018. Data collection was obtained from the collection of prospectuses and company financial statements. The total sample of 81 companies using a purposive sampling method. The analysis technique used is multiple linear regression analysis. This study proves that profitability and firm size negatively affect underpricing, while financial leverage and investor demand have no effect on underpricing. Keywords: Underpricing; Profitability; Company Size; Investor Demand.

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc,  organizational culture, SIA, corporate finance, SME.

Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017 with a total of 159 companies. The method of determining the sample in this study is a non-probability sampling method with a purposive sampling technique. The number of samples in this study is 36 annual report observations from 9 manufacturing sector companies that have been listed on the Stock Exchange in 2014-2017. The technique analysis used in this study is multiple linear regression. Based on the results of the analysis, it can be concluded that CSR has a negative effect on tax avoidance, sales growth has positive effect on tax avoidance, and profitability does not affect tax avoidance.Keywords: Tax avoidance, corporate social responsibility, sales growth, dan profitability