No abstract

The religious organization members have a unique take on the spiritual factors related to their daily life. The present study contributed to the lack of discussion investigating this particular pool of data's financial behavior. This article regressed several predictors of economic behavior, i.e., the locus of control, financial attitude, income, and religiosity, with 460 respondents. The results of the research are as follows: Financial attitude partially influences the financial behavior of Muhammadiyah committee members. Income partially influences the financial behavior of Muhammadiyah committee members. This research indicates that income is one of the factors that plays an essential role in determining the merits of improvement of the financial behavior of Muhammadiyah committee members. The higher the level of income received by Muhammadiyah members, the higher the desire to spend the money. Religiosity partially influences the financial behavior of the religious board of Muhammadiyah members in Indonesia. The higher the religiosity of Muhammadiyah committee members will encourage better financial management. Religiosity indicates how often individuals or Muhammadiyah members practice the religious sharia that they embrace. The findings of this study reveal that locus of control, financial attitude, income, and religiosity are the strong predictors of the board of the religious organization's financial behavior in Indonesia.

Tax avoidance is a strategy applied by taxpayers to undertake legally burden taxes to decrease tax payment. Avoidance techniques by exploiting loopholes in tax laws. The purpose of this study is to examine the effect of corporate governance (institutional ownership, the board size, independent commissioners, audit boards) on tax avoidance (ETR) mediated by financial performance measured by Return on assets (ROA). The samples used were companies listed in the LQ45 index from the period of 2014 to 2018, with a total of 30 companies collected through purposive sampling. The study applied path analysis techniques using IBM SPSS 23 statistical software. These results indicate that corporate governance simultaneously influences financial performance and tax avoidance. Institutional ownership and audit committees have a positive and significant effect on financial performance. Interestingly, the size of the board of commissioners and independent commissioners were found insignificant to financial performance. To tax avoidance, the size of the board of commissioners, independent commissioners, and the audit board has a significant positive effect, but institutional ownership does not have a significant negative effect on tax avoidance, while financial performance negatively correlates to tax avoidance. Financial performance can mediate institutional ownership of tax avoidance. Differently, other independent variables did not show relationships.

The purpose of this study is to obtain empirical evidence of the influence of bank size, capital buffer and efficiency on liquidity risk. The research sample is a Conventional Commercial Bank that has a bank asset ratio value above 2% of total national banking assets and publishes financial statements in full during 2004-2019. Data analysis techniques in this study are panel data regression of EViews software. The results showed that bank size has a positive and significant influence on liquidity risk. Capital buffer has a positive and significant influence on liquidity risk. Efficiency that measured byBOPO ratio have a positive and significant influence on liquidity risk.

This study examines the influence of transformational leadership on in-role performance through organizational politics. The sample of the research is the employees of State-Owned Enterprises (SOEs) in the form of state-owned enterprises who have worked for at least one year. The sample size is 200 people. The analysis method uses Structural Equation Modeling (SEM). The result of this research shows that transformational leadership has a positive and significant effect on organizational politics, organizational politics have the positive and significant influence on in-role performance and transformational leadership has a positive and significant impact on in-role performance through organizational politics.

Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises the employee job satisfaction (seeorganizational justice theory and cognitive dissonance theory). This study was analyzed using multiple regression method by taking the object of research on 350 SME businesses in three regencies, East Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on employee job satisfaction. However, the coefficient of egoistic climate has negative influence to job satisfaction. Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.

Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises the employee job satisfaction (see organizational justice theory and cognitive dissonance theory). This study was analyzed with the multiple regression method by taking the object of research on 350 SME businesses in three regencies, East Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on employee job satisfaction. However, the coefficient of egoistic climate has negative influence on job satisfaction. Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.

The motivation behind this study is to decide how much income, operating expenses and operating capital have an effect either simultaneously or partially on net operating income. This study utilizes auxiliary information acquired by the Indonesian Stock Trade Corner and yearly reports. The perception time frame utilized is the period from 2019 to 2020. The example in this review comprised of 30 assembling organizations recorded on the Indonesia Stock Trade (IDX). The technique used to investigate the information is to utilize various direct relapse and to test the proposed speculation with the assistance of SPSS software. The consequences of the concurrent impact examination show that working pay, working costs and working capital together fundamentally affect working benefit. This should be visible from the huge worth of 0.000 which is lower than 0.05. While to some degree working pay essentially affects working benefit, this should be visible from the critical worth of 0.000 which is lower than 0.05. Working costs essentially affect working benefit, this should be visible from the huge worth of 0.000 which is lower than 0.05 and working capital altogether affects working benefit, this should be visible from the critical worth of 0.000 which is lower than 0.05.