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

This research aims to provide an overview of how much person’s internal factors such as professional commitment, anticipatory socialization and locus of control can affect their intention to perform whistleblowing action when they find fraud within the institution, also how strong is the organization’s support in moderating internal factors to the whistleblowing intentions. The method used in this research is Moderated regression analysis (MRA) followed by sub group moderated analysis. The results obtained from this study are proven that professional commitment can significantly improve the whistleblowing intentions, but anticipatory socialization and locus of control despite showing a significant influence, instead it shows negative direction. Organizational support has not been able to take part as a factor that can strengthens or weakens the relationship between the three variables mentioned earlier with the intention of someone to do whistleblowing.

Abstrak: Penelitian ini bertujuan untuk menilai pengaruh dari kinerja keuangan bank syariah menurut Risk Profile, Good Corporate Governance, Earning dan Capital (RGEC) terhadap pengungkapan kinerja keuangan melalui website bank syariah atau yang disebut dengan Internet Financial Reporting Index (IFRI) bank syariah. Mengambil bank syariah di seluruh kawasan ASEAN sebagai sasaran penelitian, penelitian ini menghasilkan suatu simpulan bahwa rasio profitabilitas dan kredit bermasalah merupakan dua hal yang tidak berpengaruh terhadap indeks pengungkapan informasi keuangan melalui website milik perusahaan. Sedangkan CAR dan FDR menunujukkan pengaruh yang signifikan terhadap indeks IFR. Hasil ini telah teruji ketahanannya, karena dengan diuji dengan variabel kontrol pun signifikansi hasil yang diperoleh tidak mengalami perubahan yang berarti. Jumlah keseluruhan bank syariah di kawasan ASEAN adalah sebanyak 32 bank. Duabelas bank syariah terdapat di Indonesia, 16 di Malaysia, 1 di Filipina, 1 di Thailand, dan 2 di Brunei Darussalam. Satu bank di Brunei batal untuk dijadikan sample penelitian dikarenakan tidak lengkapnya informasi yang didapatkan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menambahkan variabel kontrol untuk mengurangi bias dari hasil penelitian.Abstract: This study aimed to assess the effect of the financial performance of Islamic banks according to the Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC) on the disclosure of financial performance through the company's website or being known as Internet Financial Reporting Index (IFRI). Taking Islamic banks across the ASEAN region as target of the research, this study result the conclusion that profitability ratios and nonperforming finance are two things that do not affect the index of internet financial report. While CAR and FDR show significant impacts on the index of IFR. These results have been proven their robustness. Control variables was added to

Penelitian ini bertujuan untuk mengetahui seberapa kuat pengaruh Store Atmosphere, Shopping Lifestyle dan Fashion Involvement terhadap Impulse Buying dengan Positive Emotion sebagai variabel intervening. Penelitian ini mengunakan metode kuantitatif dilakukan dengan menggunakan kuesioner (angket) yang tersusun dan disebarkan langsung kepada konsumen Rabbani di Kota Salatiga. Sampel yang diambil sebanyak 96 responden dengan mengunakan teknik purposive sampling, kemudian hasil diolah dengan SPSS versi 26. Analisis yang digunakan dalam penelitian ini meliputi uji instrumen penelitian, uji asumsi klasik, uji ketepatan model, analisis jalur dan uji sobel. Berdasarkan hasil pengujian diperoleh hasil: Store atmosphere memiliki pengaruh positif signifikan terhadap positive emotion. Shopping lifestyle tidak berpengaruh negatif signifikan terhadap positive emotion. Fashion involvement memiliki pengaruh positif signifikan terhadap positive emotion. Store atmosphere memiliki pengaruh positif signifikan terhadap impulse buying. Shopping lifestyle memiliki pengaruh positif signifikan terhadap impulse buying. Fashion involvement berpengaruh positif signifikan terhadap impulse buying. Positive emotion tidak mampu memediasi pengaruh store atmosphere terhadap impulse buying. Positive emotion tidak mampu memediasi pengaruh shopping lifestyle terhadap impulse buying. Positive emotion tidak mampu memediasi pengaruh fashion involvement terhadap impulse buying