The millennial generation is considered a golden generation in the world and Indonesia, in particular, that is capable of being the driving force of changes. They want everything to be fast and easy, especially transactions. Mobile payments provide a fast and easy solution for making payments wherever and whenever. The main objective of this research is to study the factors that influence the acceptance of mobile payment use in the millennial generation using the unified theory of acceptance and use of technology model. Questionnaires were distributed through Google Form. The participant in this study amounted to 125, which were chosen through purposive sampling method. Structural equation modelling -partial least square regression and SmartPLS 3.0 was employed as the measuring tools. Results of this study show a significant positive effect of performance expectancy, effort expectancy, and social influence on behavioural intention. Moreover, facilitating condition and behavioural intention on use behaviour millennial generation tend to use mobile payments as their payment instrument.

QR Code Indonesian Standard (QRIS) is a digital payment system using a QR code that officially regulated in 2020. However, during the implementation of QRIS, there were still several problems, including security and data problems. The balance at the transaction time was not truncated, misuse of data, and application errors when scanning QR codes. This study aims to determine the factors that affect the acceptance of digital payments using QRIS. Especially those related to gaps in problems and research by combining the theory of acceptance and use of technology (UTAUT) and other variables that are also a problem in applying digital payments Security and Trust. The target population of this study is all digital payment users who use QRIS. Through the convenience sampling method, with a sample of 205 respondents. The questionnaire is distributed through an online questionnaire with Microsoft form. After that, the data will be evaluated using the Structural Equation Model (SEM) - Partial Least Square (PLS). The study results show that security as a reference is fundamental for users to increase their intention to use QR codes. Meanwhile, other components such as performance expectations and trust have proven to be essential components in initiating the intention to use digital payments using QR Code. However, not all variables from UTAUT have a significant impact, such as effory expectations. This is because an essential point in using digital payments using QR codes, especially during a pandemic, requires more security and productivity.   Received: 19 June 2021 / Accepted: 15 September 2021 / Published: 5 November 2021

The need for transparent and accountable financial report makes a number of rules require companies to present audited financial report. Audit quality is measured by Kasznik's discretionary accrual model. This approach was adopted by Siregar who found that in Indonesia the Kasznik model had the highest adjusted R2 and coefficient prediction compared to several other models. The purpose of this study is to provide about the influence on company size and audit fee on audit quality at manufacturing companies sub-sectors various industry and consumer goods industry which listing in Indonesia Stock Exchange within 2012 to 2016. Research method which in this study used verificative. The initial data on this study is 381 data, using the purposive sampling method that makes the data of sample become 122 data. The data used is the annual report of the sample companies are published on www.idx.co.id. This research using multiple regression of SPSS version 24. The results show that company size and audit fee have an influence on audit quality.

Although rapid and tremendous economy development worldwide has sparked a massive demand for accountants, developing nations like Malaysia and Indonesia are dearth of this profession. Triggered by this mismatch and emulating variables postulated by Theory of Reasoned Action, the objectives of this study are to decipher intention to choose accounting as academic programme with regards to attitude towards accounting profession and social group influence in Malaysian and Indonesian contexts. A total of 350 Malaysian and 150 Indonesian undergraduate accounting students participated in the study. Data were analysed using Sequential Equation Modelling (SEM) of Smart Partial Least Square (PLS) version three. Results for both nations indicated that the attitude towards accounting programme and social group influence were more likely to affect student's intention to choose accounting as academic programme. The former perceived that the paramount prospect offered by the profession is good long-term income, while the later believed that it is broad job opportunities. Likewise, students for both nations were more likely motivated to comply with the expectations of family, followed by teachers, friends, counsellors and peers. These discoveries provide useful insights for policy makers, accounting professional bodies and higher education to formulate policies exposing students and social groups on the importance of incentives and prospects of the accounting profession. It is hoped that the initiatives will produce many accountants and thus expedites the countries' aspiration of becoming full-developed nations in due time.

Teaching and learning as a process and concept is often researched through the viewpoint of graduate students as future educators in their respective fields. The aim of this study was to explore graduate students’ conceptions, experiences, and advice about teaching and learning as they embark on their journey as educators. Through purposive sampling, data were collected from students in the final year of their master’s program in education at a large university in Saudi Arabia. A qualitative content analysis of students’ written responses revealed three main themes: 1) definitions of teaching and learning were either teacher-led (predominant) or student-focused; 2) practical activities and assignments framed students’ memorable experiences; and, 3) updated, diverse methodologies including practical applications formed the main advice for educators. Student conceptions of teaching and learning, while predominantly teacher-led, illustrated elements of student-centered learning.  An underlying trend throughout the data was an awareness and description of the ongoing transition from teacher-centered/led to student-centered classrooms in their higher education experiences. Implications of this study include reflection on teaching and student-centered learning as a concept and process in graduate-level education programs and faculty academic development and reconsideration of the traditional faculty-student relationship to a more cooperative and involved one, particularly at the graduate level.   Received: 23 June 2021 / Accepted: 4 August 2021 / Published: 5 September 2021