The development effort involving young entrepreneurs by age relative in Palopo City is now starting to grow and develop. One of the factors that affect the increasingly rapid development of information and communication technology. The development of information and communication technology enables anyone to conduct business without having to incur substantial costs for investment only places and other infrastructure. This study aims to determine the effectiveness of the use of information and communication technology in this case is a smart phone to support the business activities of young entrepreneurs in Palopo. Total sample of 150 respondents. Data analysis was performed using the Partial Least Square (PLS) with 4.0 WarpPLS program. The results of the study results showed that of the five hypotheses which are built in this research there are four hypotheses that can be accepted: (1) Perceived Ease of Use significant effect on Perceived Usefulness; (2) Perceived Ease of Use significant positive effect on User Satisfaction; (3) Perceived Usefulness significant positive effect on Behavioral intention; (4) User Satisfaction significant positive effect on Behavioral Intention. While the hypothesis is not accepted, namely (1) Perceived Ease of Use positive effect was not significant to the User Satisfaction, which in this hypothetical direct influence that has no significant effect. This study also provides empirical support for the theory of TAM in the context of the Smartphone use by young entrepreneurs in the city of Palopo in support of business activities. The benefits and user satisfaction is an important determinant that explains the interest behaves using Smartphone. In addition Smartphone has a user friendly design that allows users to operate the various service features / applications provided on each brand Smartphone. The results of this research study also found information that would have a positive impact on young entrepreneurs perkembagan with age categories were taken from 20 years has begun to grow. This indicates that the motivation, innovation and creativity among young entrepreneurs to continue to try to create jobs independently.

We explored the specific context of financial statements of fraud in Indonesia based on empirical evidence. We also explored the lineament of fraudulent financial reporting in Indonesia. This research is important because it will greatly assist the auditor in understanding the pattern and form of fraud, to be able to detect and report these illegal actions. We used a mixed-method of surveying and observation to collect data. Our finding is that the financial statement of fraud is a case throughout the world. The most dominant fraud in Indonesia is the problem of recognition of inappropriate income and secondly related to the improper valuation of assets. We also found something else, that the higher the auditor's experience, the easier it was to find and detect fraud on financial statements and that auditors who hold CFE certificates found more cases of financial reporting fraud during the audit process compared to auditors without CFE certificates. This research contributes to the development of literature by broadening the understanding of academics and practitioners of various fraud profiles that are generally carried out in Indonesia.

Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organization. We use theopinions of 76 auditors regarding various fraudulent attempts, both with fraudulent financialstatements and other corrupt practices in organizations in Indonesia. Our important finding isthat small companies are more likely to commit fraud due to weak supervisors than listed publiccompanies. This is also more likely than family-owned companies and government levelorganizations. It was indicated by some respondents that local government level organizationswith weak supervision are more likely to commit fraud than local governments with closesupervision from urban communities. The results of the non-parametric relationship analysisshow that although there is a possibility that the more experienced the auditor is, the more ablethey are to detect fraud and manipulation in the organization, the relationship is relativelyweak. Other findings also show that auditors who have a CFE certificate find it easier to findfraud in the company.

Penelitian ini bertujuan untuk mengetahui seberapah besar pengaruh Usaha UMKM dalam Mengurangi Pengangguran Kota Palopo. Metode Penelitian ini mengunakan analisis kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder tahun 2006-2015, yang meliputi variabel Usaha MikroKecil dan Menengah (UMKM), Tingkat Upah, dan Pengangguran. Sedangkan metode analisis yang digunakan adalah metode analisis regresi linier berganda. Jumlah sampel pada penelitian ini adalah 10. Hasil penentuan menunjukkan bahwa UMKM dan Tingkat Upah secara parsial berpengaruh positif dan signifikan terhadap pengangguran kota palopo. Hasil ini dibuktikan dengan nilai F-Hitung sebesar 158.058. Dengan demikian dapat disimpulkan bahwa UMKM dan tingkat upah berpengaruh secara simultan terhadap pengangguran.