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This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.

The purpose of this study is to examine the effect of tax planning which is moderated by the audit committee on the firm's solvability. In this study, the independent variable is the tax planning and the dependent variable is the firm's solvability. The authors also put the audit committee as moderating variable and the size of the company as a control variable. This study uses MRA (Moderated Regression Analysis). The population of study is all real estate companies and contractors listed in the Indonesia Stock Exchange (BEI) from 2011-2014, whether the sample of this study is taken by "purposive sampling method". Based on the the regression analysis, the results are: (1) the effect of tax planning on solvability is significantly positive; and (2) the interaction between the audit committee applied as moderating into the tax planning has significant impact on solvability. From the results of the regression analysis, it can be concluded that all research hypothesis is accepted. This research results hopefully will give empirical evident and comprehensive understanding to the academicians and public researchers or observers that the audit committee moderates the effect of tax planning on the firm's solvability.

One of the main problems with BPRs with core capital below Rp6 billion is that the credit performances of those rural banks tend to deteriorate. From OJK's investigation, that worsening was caused by the lack of capital, the lack of management, the lack of governance, and the lack of IT system. This research is concentrated to the empirically analyze of the worsening caused by the lack of governance, especially the effects of the existence of independent commissioner and independent commissioner's expertise on the credit performance of BPRs with core capital below Rp50 billion. It is concentrated to that issue because according to OJK in POJK No.4/POJK.03/2015, the existence of independent commissioner-as one of internal governance mechanism-is only compulsory for BPRs with core capital Rp50 billion and above. This research result shows that independent commissioners' existence and independent commissioner's expertise have positive significant effects on the credit performance of BPRs with core capital below Rp50 billion.

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This study uses human capital that shows the intangible asset’s core in reducing the risk or improving firm performance to solve previous inconsistent results of women’s role in firm performance. Thus, this paper examines the role of human capital as the mediator in the influence of gender diversity on credit risk in a rural bank. This examination involves 433 rural banks based on the purposive sampling method. The result reveals that higher gender diversity has higher human capital (α = 0.135, ρ = 0.005) and higher human capital has lower credit risk (α = –0.205, ρ = 0.000). It also revealed that when gender diversity is controlled by human capital as a mediator on credit risk, gender diversity does not affect credit risk (α = –0.022, ρ = 0.625). However, human capital still affects credit risk (α = –0.205, ρ = 0.000). It implies that the higher a woman on the board of directors, the lower the credit risk through her education competence. Women as organization leaders have high self-appreciation from organization members in implementing their strategies and supervising them. High credit risk in rural banks needs appropriate management as a part of an internal governance mechanism. This study contributes to gender diversity literature through the ability to manage risk in measuring women’s role as strategic agents. This study also contributes to investor protection through the reputation of women on boards as monitoring agents.

This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

<pre><em>Although the BPR's growth rate is very good, most BPRs </em><em>of</em><em> 1,184 (68%) </em><em>are </em><em>with limited core capital (CC) of less than IDR 6 billion</em><em>s</em><em>. </em><em>One of t</em><em>he main problem</em><em>s</em><em> with BPRs with core capital below IDR 6 billion</em><em>s</em><em> is that the </em><em>credit</em><em> performance</em><em>s</em><em> of those </em><em>Indonesian Rural Banks</em><em> tend to deteriorate</em><em>. In the other hand, </em><em>according to OJK in </em><em>POJK No.4/POJK.03/2015</em><em>, the existence of independent commissioner is only compulsory for BPRs with core capital IDR 50 billion</em><em>s</em><em>s</em><em> and above</em><em>. </em></pre><p><em>This research is concentrated to the empirically analyze of the worsening cause of the lack of governance, especially the effects of the existence of independent commissioner and independent commissioner’s expertise on the credit performance of BPRs with core capital below IDR 50 billions. Using purposive sampling, the sample data are taken from BPRs in Central Java Province and Yogyakarta Special Region Province. The secondary data related to these research variables are processed and analyzed by cross-sectional linear regression using SPSS </em><em>statistic</em><em> software </em><em>with</em><em> a significance level of 5%. This research result shows that independent commissioners' existence and independent commissioner’s expertise have positive significant effects on the credit performance of BPRs with core capital below IDR 50 billions.</em><em></em></p><strong><em>Keywords</em></strong><em>: Credit Performance, Expertise, Internal Governance, Independent Commissioner, and Rural Bank</em>