This study aims to examine the effects of local revenue and balancingfunds consisting of general allocation funds, special allocation funds andrevenue-sharing funds on the human development index of districtgovernments/ city in Central Java. The level of Human DevelopmentIndex in Central Java from year to year has fluctuated changes inthe increase and including the medium category.The research methodused in this is quantitative research using multiple linear regressionanalysis tools. The sample used in this study is the district governmentfinancial statements in Central Java during 2015-2016 whichamounted to 70. The result of the research shows that the originalincome of the region influences the human development index. Whilegeneral allocation funds, special allocation funds and profit-sharingfunds have no effect on the human development index. This indicatesthat the fulfillment of education, health and poverty eradication needsin Central Java can be met from the local revenue in each districtgovernmentKeywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development indexJEL Classification: H61, H77

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.

This study aims to determine the effect of product innovation, marketing strategy, entrepreneurial orientation on the marketing performance of sharia hotels during the Covid-19 pandemic with competitive advantage as an intervening variable. This research is a type of quantitative research and the data used are primary data. The population in this study were employees of Hotel Arini Syariah Solo, Hotel Anuggrah Syariah Boyolali, and Oemah Djari Hotel Syariah Salatiga. The sample in this study amounted to 30 respondents, namely employees who work in the marketing division and employees related to Islamic hotel marketing. The analytical method used is the Path Analysis method with the help of the SPSS-21 program tool. The results of this study are product innovation, marketing strategy, entrepreneurial orientation, and competitive advantage have no effect on the marketing performance of sharia hotels during the Covid-19 pandemic. Marketing strategy has a positive and significant impact on the competitive advantage of sharia hotels. Product innovation and entrepreneurial orientation have no effect on competitive advantage. Competitive advantage cannot mediate the influence of product innovation, marketing strategy, and entrepreneurial orientation on marketing performance

Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).

The background of this research is the decreased number of tourists, either domestic or foreign tourists, visiting Lombok, in which Lombok is a halal tourism destination in Indonesia. This research aims to analyze the influence of electronic word of mouth (e-WOM) and travel motivation toward the interest in visiting Lombok with gender as the mediator, using a purpose-sampling technique on its sample collection. The respondents of this research are university students in Surakarta. The number of questionnaires spread by the researcher is 316 samples and the samples that can be used are 264. This research uses the analysis tool of SPSS 22 with a scale of 1-5. The result shows that e-WOM and travel motivation influence the interest in visiting Lombok, while the influence with gender as the mediator shows that males have a bigger influence toward the use of e-WOM and travel motivation toward the interest of visiting Lombok