The aim of this research was to identify the effect of corporate governance and sustainability report on the financial performance of entities, and corporate governance and sustainability report on the market entity with political visibility as moderating variable. Sustainability report was measured by a dummy variable by the Corporate Governance Scorecard with Indonesian Institute for Corporate Directorship (IICD). Then, financial performance as measured by profitability ratio (ROA) and Liquidity Ratio (CR), as well as the market performance were measured using Tobin's Q. Meanwhile, the political visibility was measured by the log of total assets. The analysis of the data used Path Analysis method with Structural Equation Modeling (SEM). The analysis shows four results by using political visibility as moderating variable. First, the quality of corporate governance affects the financial performance. Second, the quality of corporate governance influences Tobin's Q. Third, the sustainability report has an effect on the Return on Assets and current ratio. Last, sustainability report also affects Tobin's Q.

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik tujuan anggaran dan penerapan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah serta tingkat desentralisasi sebagai pemoderasi. Lokasi penelitian dilakukan di Kecamatan Kradenan dan Gabus, Kabupaten Grobogan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) sebagai alat uji. Responden penelitian adalah aparat pemerintah di kecamatan dan kelurahan, dengan sampel sebanyak 60 responden. Hasil penelitian ini menunjukkan bahwa variabel karakteristik tujuan anggaran dan desentralisasi berpengaruh positif terhadap kinerja aparat pemda. Sedangkan variabel sistem informasi akuntansi tidak berpengaruh terhadap kinerja aparat pemda, dan desentralisasi tidak dapat memoderasi pengaruh karakteristik tujuan anggaran dan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah.

Studying the distribution of income is an important issue to know what factors which affect to make income distribution more equitable, what factors can be the key to resolving the problem of income inequality, and shortening the distance between the poor and the rich. This paper studies the relationship between human capital, inflation rate, unemployment rate, physical capital, fiscal expenditure, gross domestic product growth, and urbanization on income inequality in 52 Lower Middle-Income Countries throughout 1990-2014. The authors estimate the impact of seven independent variables on income inequality as a dependent using Prais-Winsten with the robust model over period 1990-2014 at 52 Lower Middle-Income Countries. The results indicate an increase in human capital (gross school enrollment tertiary) can make the income distribution more even in the long run. The writers conclude that increases in human capital can reduce Gini coefficient and hence make income distribution fairer.

Para tunawisma adalah populasi rentan lokal yang kurang terlayani yang dapat memperoleh manfaat dari klinik pembelajaran pengabdian pengalaman praktikum untuk mahasiswa keperawatan sarjana muda yang disiapkan. Sikap negatif dan tidak hormat di antara petugas kesehatan telah diidentifikasi oleh para tunawisma sebagai penghalang untuk perawatan kesehatan. Pengalaman belajar pengabdian dengan populasi yang rentan telah terbukti mengubah sikap dan keyakinan mahasiswa keperawatan. Universitas besar di kota selatan bermitra dengan organisasi berbasis masyarakat yang memberikan pengabdian kepada para tunawisma untuk mendidik mahasiswa keperawatan senior dalam pengalaman belajar pengabdian. Tujuan dari proyek ini adalah untuk menguji sikap dan persepsi mahasiswa keperawatan terhadap populasi tunawisma sebelum dan sesudah berpartisipasi dalam pengalaman praktik klinis pembelajaran pengabdian. Studi kasus ini menggunakan kuesioner pengalaman sebelum dan sesudah untuk mengumpulkan data kualitatif untuk tujuan proyek. Temuan mengungkapkan siswa menunjukkan penurunan dalam ketakutan, peningkatan empati, dan pemahaman yang lebih dalam tentang peran advokasi perawat untuk orang yang mengalami tunawisma. Pendidik perawat ditantang untuk melibatkan siswa dengan populasi rentan untuk berubah sikap dan persepsi untuk peningkatan kesehatan masyarakat secara keseluruhan yang dilayani di seluruh dunia. Kemitraan dan pengalaman pembelajaran pengabdian dapat bermanfaat bagi semua.

Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government procurement. The purpose of this study is to assess the impact of each TOE model factor on Indonesian e-procurement adopters, as well as to investigate how the diffusion of innovation theory categorizes them. This study employed a quantitative method and SmartPLS version 3.0 to examine the model, based on Teo et al. (2009), which set the major structure. In this study, state-owned firms and their subsidiaries, as well as other private enterprises that operate in the infrastructure and construction sectors and participate in Indonesia’s e-procurement system, were used as samples. The result show that top management support (β = 0.279; p < 0.05) and information sharing culture (β = 0.783; p < 0.05) have positive and significant effects on e-procurement adoption. On the other hand, perceived cost (β = 0.097; p > 0.05), firm size (β = –0.080; p > 0.05), and business partner influence (β = –0.057; p > 0.05) did not contribute any effect significantly. This study expects that the organizing committee for government goods and services procurement, as well as participants in government goods and services procurement, would pay attention to and consider significant components in the implementation of e-procurement outside of the applicable legislation.