Financial Distress can be interpreted as a phase of the decline in financial conditions experienced by a company. One of the indicators is the inability of the company to pay off its debts that are due, which is caused by losses suffered by the company in several years. This study aims to analyze and predict financial distress in companies listed on the Indonesia Stock Exchange that have suffered for several years and to find out which prediction models can indicated the best financial distress. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study was determined based on the purposive sampling method and obtained a sample of 16 companies, the final observation in this study were 48 observations. The data in this study were analyzed using the Springate, Zmijewski, and Altman models. This study concludes that for sample analyzed by the Springate and Altman models, the majority are classified as having indicated financial distress and for those analyzed by the Zmijewski model only a small proportion classified as having financial distress. Furthemore, for the best predictive model in indicating financial distress is the Springate model

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This research aims to determine The Influence of Owner Education Levels, Owner Accounting Knowledge, Business Scale, and Business Age on the Use of Accounting Information in MSMEs in Wonogiri Sub-district. The method of data collection conducted in this study is a survey method with a questionnaire. This research was conducted at Regional Wonogiri regency. The dependent  variable  of  this  study  is  owner  education  levels,  owner  accounting  knowledge, business scale, and business age. The sample in this study amounted to 45 samples and Research is quantitative which uses an analytical approach descriptive. The level of education has a significant influence on the use of accounting information, accounting knowledge has a significant influence on the use of accounting information, business scale does not have a significant influence on the use of accounting information, business age has a significant influence on the use of accounting information, accounting knowledge has the most influence  dominant  to  the  use  of  accounting  information  in  Micro,  Small  and  Medium Enterprises (MSMEs) in Wonogiri District.

This study aims to examine and analyze the effect of economic growth classified as personnel expenditure, material expenditure, capital expenditure, interest payments, subsidies and social expenditure in Indonesia. The data in this study are time series data from 2005 to 2019. The hypothesis test uses the multiple linear regression method with SPSS 26. The results of testing government expenditure variables during the period 2005 to 2019 shows that components of central government expenditure include personnel, material, capital, interest payments, subsidies and social expenditure have a significant effect simultaneously on economic growth.  There is a significant positive effect on the relationship between the variable personnel expenditure and material expenditure on economic growth. There is a significant negative effect on the relationship between the variable capital expenditure on economic growth. The other three variables, which include debt interest payments, subsidies and social expenditure, do not have a significant effect on economic growth.

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s

This study examined the effects of effective design training, organizational support, supervisor support and self-efficacy on transfer of training effectiveness in public hospital in Banyumas. Respondents were nurses in five public hospital located in Banyumas (N = 346). Result of the multiple regression analysis showed that effective design and training retention had significant and positive effects on self-efficacy and transfer of training effectiveness. Besides that, self-efficacy itself had a significant and positive effects on transfer of training effectiveness. Other factors, organizational support and supervisor support had no significant effect on self-efficacy and transfer of training effectiveness. Implications for future research and practice are discussed.

The dissemination of the Corona Virus (COVID-19) is very rapidly forcing the government to implement a policy to suppress the level of spreading of this worldwide virus by allowing local government civil servants (ASN) to work at home or Work from Home (WFH). The ideal condition of WFH applied by an agency/office is the ability to connect people electronically and make the best situation where office work does not need to be done in the office. Instead, the work can be done anywhere at the time the employee is included in the house. This WFH policy brings consequences on conditions related to the readiness of the work device, the availability of adequate information technology equipment, the mastery of technologies and work motivation from the local government civil servants. It is necessary to support their performance during the implementation of work from home. This research was conducted to see the mastery of technology and work motivation and their influence on the performance of local government civil servants (ASN) of the country during the implementation of work from home. The results of this study are expected to be considered by all parties capable of relevant work to upgrade the mastery of technology for local government civil servants (ASN) so that their performance during the implementation of work from home (WFH) can be maintained.

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