This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. This research was conducted at Economics Faculty of State University of Semarang or UNNES with its sample being students who had taken budgeting and financial management courses. The sample was taken using proportionate random sampling and 230 respondents were obtained. The data were collected using questionnaire and they were then analyzed using descriptive analysis and path analysis. Based on the first research result, it was found that financial literacy had direct influence on financial behavior. High financial literacy determined a good financial behavior in the future. Secondly, attitude toward money successfully mediated the influence of financial literacy on students' financial behavior. Thirdly, attitude toward money has a direct influence on financial behavior. In general, students have good financial literacy, attitude towards money, and financial behavior. This allowed them to have a clear priority for their future..

This research aims to study the effect of good corporate governance on financial distress directly and mediated by financial performance. The study population was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016. The study sample was determined using the purposive sampling method, which produced 137 companies that met the requirements. The research data uses secondary data in the form of financial statements and annual reports of manufacturing companies obtained through the Indonesia Stock Exchange website. The analytical tool to test the research hypothesis is Analysis of Moment Structures (AMOS). The results of the study show that there is no direct and indirect impact on corporate governance to financial difficulties; while financial performance has a negative impact on financial difficulties. Keywords: Financial Performance, Good Corporate Governance, Financial DistressPeran Financial Performance dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial DistressAbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap financial distress baik secara langsung maupun dengan dimediasi oleh financial performance. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling, yang menghasilkan 137 perusahaan yang memenuhi syarat. Data penelitian menggunakan data sekunder berupa laporan keuangan dan annual report perusahaan manufaktur yang diperoleh melalui website Indonesia Stock Exchange. Alat analisis untuk menguji hipotesis penelitian yaitu Analysis of Moment Structures (AMOS). Hasil penelitian menunjukkan good corporate governance tidak berpengaruh baik secara langsung maupun tidak langsung terhadap financial distress; sedangkan financial performance berpengaruh negatif signifikan terhadap financial distress. Kata kunci: Financial Performance, Good Corporate Governance, Financial Distress

This study aimed to identify the income-generating activities and explore its management model using the case study method. In-depth interviews and documentation were used to collect data. The sample used purposive sampling from 26 study programs. Government subsidy, which is meant to cater to tuition and operational expenses, has been inadequate. Therefore, activities in the laboratory can be optimized as an income generator. The results of mapping activities in the laboratory and study programs are seminars, conferences, workshops, building rent, ballroom rent, laboratory services, vehicle rent, and scientific consulting services. Income-generating supplemented the budget of the university. The income is beneficial to hire additional project personnel, purchase supplies, materials and equipment, and improve facilities needed for instruction, research, extension, training, and productive activities. The development pattern of income-generating management through partnership and cooperation between the rector, head of the business development agency, deans, and head of a study program also laboratory so that all forms of activities that become financial sources can be monitored and evaluated. Moreover, the preparation of the accountability report must be transparent and accountable.

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This paper examines the student engagement and learning experience in taxation course using blended learning. Blended learning is a combination of face-to-face learning experiences and online learning experiences which aim to complement each other in order to support and enhance student learning. This paper presents the research findings questionnaire surveys of students who currently study taxation courses. The questionnaire was developed and sent to all taxation undergraduate course in Faculty of Economics. Students find that blended learning gives greater flexibility of being able to complete assignments any place and any time. With the adoption of a wide range of delivery methods, blended learning can successfully improve students’ experience and enhance their engagement. It represents an opportunity to integrate the innovative and technological advances offered by online learning with the interaction and participation offered in the best of traditional learning “face to face”. “Face to face interaction” with students is important as students require reassurance and on-going support from lecturers. Providing training for students to use ELENA software in order to equip them to fully utilize blended learning is also essential. Finally, allocation of internet capacity and resources for the development and maintenance of ELENA is also key to its success. Keywords: blended learning, student engagement, learning experience, taxation

This study aims to test the human values model in order to determine satisfaction, values, work motivation, and organizational commitment of lecturers at the Faculty of Economics, UNNES. The population are all employees (BLU, CPNS, and PNS) of UNNES. By using propotinate random sampling, there are 323 employees as research sample. Furthermore, data is collected by questionnaire and analyzed by path analysis. The data were  collected using questionnaires, then were analyzed using path analysis. The results of the study were. firslyt, satisfaction with remuneration and work motivation could directly influence organizational commitment. Secondly, work motivation successfully mediated the influence of values on organizational commitment. Different things showed that satifaction with remuneration had no influence on organizational commitment when mediated by work motivation

PurposeThe aim of the study is to test whether an increase in professionalism has a reciprocal relationship with the professionalization of early-stage lecturers.Design/methodology/approachResearch with the topic of professionalism and professionalization of educators does not consider the reciprocal relationship. Most research only test the one-way relationship between professionalism and professionalization as the consequence of the application of government policies on colleges. Analysis in this research was carried out on the perspectives of early-stage lecturers on professionalism and professionalization, each conducted reciprocally for period tn from tn−1.FindingsIn the initial period of the profession, lecturers will tend to work hard to increase the competence and income they possess. The achieved increase in competence is based on the demand to develop professionalism, while the increase in income is based more on the demands of individual needs. In general, an increase in the professionalism of lecturers will be followed by an increase in income (professionalization). However, at some point, this increase in professionalism will experience stagnation, although the professionalization they possess continues to increase.Research limitations/implicationsThe data of material used in this research only consist of estimated figures from each respondent, while the components of appreciation for lecturers may vary depending on their respective institutions.Originality/valuePrevious studies have extensively observed the determinants of teachers’ professionalism and professionalization; however, how professionalism and professionalization reciprocally influence each other in terms of career periods has not been taken into account.