The goal of this essay is to find how tax evasion is affected by profitability, leverage, firm size, and sales growth. The population used in this form of quantitative study is the LQ45 corporation for the 2015-2021 timeframe. The study approach employs a purposive sampling technique, with a sample size of 80 data points from 22 organizations. For linear regression data analysis, SPSS 23 software is used. The f test was used in this study, yielding a result of < 0,05, indicating that the significant value of the variables of profitability, leverage, business size, and sales growth had an effect on tax evasion. Based on partial testing of profitability, leverage, and company size variables with a significance value of <0.05, it is possible to infer that these factors have an influence. While the sales growth variable has a significance value greater than 0,05, it may be assumed that it has no influence.

This study measures whether the financial and sports performance of a football club has an effect on stock prices. Financial performance can be measured through several methods, one of which is the measurement of financial performance using ratio analysis. This study observes the financial performance of football clubs in Europe who also sell their shares in capital markets such as the London Stock Exchange, BorsaItaliana, and Xetra. Research methods with quantitative approaches are used in this study. Sports performance is measured by the number of wins, losses and match series. There were 18 soccer clubs observed in this study. A simple linear regression analysis model is used to see the effect of financial and sports performance on soccer club stock prices. We find it unique in this study that the financial performance of football has a more substantial effect than sports performance which does not have a substantial effect on the stock price of football clubs.  Keywords: Capital Market, Financial Performance, Football Club,and Stock Prices

This study aims to find an accurate financial difficulty prediction model in English Premier League football, and also to compare with previous research so as to obtain the results of a financial difficulty prediction model that can be used for all football clubs. The way to determine the sample to be examined is using purposive sampling technique with a population of 49 English premier league clubs from 1992-2018, so that the number of samples obtained is 37 samples and then grouped in the categories of financial distress and nonfinancial distress. The method for analyzing data uses the model's accuracy test by comparing the model's prediction results with financial distress and nonfinancial distress sample categories and considering the results of the type 1 and type 2 error levels of each model. Error level 1 results from the sum of prediction errors that are actually financial distress but the results of the prediction of the nonfinancial distress model and vice versa. The results show that the model that has the highest level of accuracy for predicting financial distress in English premier league soccer clubs is the Zmijewski model with an accuracy rate of 72%. Keywords: Financial Distress, Football Club, Accuracy Test, Error Rate

This study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. Sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

Masih rendahnya nilai mahasiswa yang telah menempuh mata kuliah Analisis dan Perancangan Sistem Informasi (APSI) menjadi salah satu alasan dalam melakukan penelitian perancangan dan pengembangan Buku Ajar. Penelitian ini bertujuan untuk merancang dan mengembangkan Buku Ajar sehingga dapat memudahkan Mahasiswa dan Dosen dalam memahami serta menjelaskan materi lebih baik. Jenis penelitian ini menggunakan model pengembangan ADDIE yang terdiri dari tahap Analysis, Design, Development, Implementation dan Evaluation. Teknik pengumpulan data menggunakan angket kuesioner dengan skala likert untuk validasi buku ajar yang diberikan kepada ahli materi, ahli bahasa, ahli desain (layout) dan angket uji coba buku ajar kepada mahasiswa aktif Program Studi S1 Akuntansi. Hasil uji validitas bahan ajar dari ke-3 ahli tersebut dengan nilai masing-masing 93%, 82% dan 80% sehingga dapat dikatakan buku ajar yang dibuat hasilnya sangat layak. Kemudian dilakukan uji coba ke mahasiswa melalui angket respon mahasiswa dan dilakukan evaluasi formatif. Produk yang dikembangkan dapat digunakan oleh Dosen sebagai buku ajar yang dapat membantu mahasiswa dalam memahami materi.

The objective of this study is to test the influence of budgetary participation on budgetary slack, as well as to test whether or not information asymmetry, job relevant information, goal orientation, organizational commitment, and innovation perception are the moderation variables that affect the relation between budgetary participation and budgetary slack. Sample in this research is the managers in all Faculty of "X" State University in Indonesia who comprised of the head of department and the head of study program in total number 87 manager. Analysis is done through descriptive, instruments of validity and reliability tests, classical assumption test, and interaction regression analysis. Research findings showed that budgetary participation negatively affected budgetary slack. Higher participation level in the budgetary process will decrease the tendency of budgetary slack from happening. Information asymmetry, goal orientation, and innovative perception moderate the relation between budgetary participation and budgetary slack. Job relevant information and organizational commitment do not have any influence on the relation between budgetary participation and budgetary slack. This article gives contribution to the inconsistencies in many previous studies about the relation between budgetary participation and budgetary slack by adding other variables that are suitable with the organizational characteristics of public sector related to work behavior and work culture especially in state university and in emerging country scenario.

This study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. This research uses quantitative methods, sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This research aims to investigate the influence of performance, age, and nationality on the market value of football players. The population in this research is the professional football players that play in Indonesian League 1 competition in the 2019 season. Data obtained from the official website that publishes the football players' prices in the transfer market in the world is transfermarkt.co.uk. The purposive random sampling method obtained samples from as many as 234 professional football players from 18 clubs. This research used a quantitative approach. The results of this research show that the performance has a positive effect on the market value of football players because the market value of the players reflects the performance of the players themselves. At the same time, age also harms the market value of soccer players because age affects the performance of football players. Nationality has a positive effect on the market value of football players because nationality influences the quality and ability of football players. In this research, we show that players with good performance are more interested in many clubs at a young age, so these players have a high market value.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Tujuan penelitian ini untuk menguji pengaruh performance, umur, dan nationality terhadap market value pemain sepakbola. Populasi adalah pemain sepakbola professional yang bermain di Liga 1 Indonesia musim 2019. Data diperoleh dari situs transfermarkt.co.uk. Berdasarkan metode purposive random sampling, sampel yang diperoleh sebanyak 234 pemain pada 18 klub. Penelitian ini menggunakan metode pendekatan kuantitatif. Hasil penelitian ini menunjukkan performance berpengaruh positif terhadap market value pemain sepakbola, sedangkan umur berpengaruh negatif terhadap market value pemain sepakbola, dan nationality berpengaruh positif terhadap market value pemain sepakbola. Penelitian ini menunjukkan bahwa pemain dengan performance yang baik dan umur yang masih muda lebih diminati oleh banyak klub sehingga pemain tersebut memiliki nilai pasar yang tinggi.</em></p>