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Abstract Compensation is a complicated and classic problem that has plagued the industrial world. As is known that the provision of appropriate compensation which given by the company, is one of the main factors that influence the improvement of employee performance. In Indonesia, the issue of providing compensation has been regulated in the labor law. The government in this case the Ministry of Manpower always emphasizes to all companies operating in Indonesia, in order to obey and implement all provisions regulated by law. This research was conducted at a company located in Bekasi, precisely in Jababeka - Cikarang, which is at PT. Jaeil Indonesia. The purpose of this study is to determine the extent to which compensation can increase employee performance, especially in the Production Department of PT. Jaeil Indonesia. This type of research is quantitative research, in which the objects in this study amounted to 40 employees of the Production Department of PT. Jaeil Indonesia. The analytical method used is a simple linear regression method. Meanwhile, data was collected through questionnaires and analyzed using SPSS version 24. The results of this study indicate that the value of R² is 0.486, meaning the percentage of the effect of compensation for employee performance is 48.6% while the rest is influenced by other variables not examined in this study. The results of the t test show that the value of t count is greater than the value of t table (5.146> 2.048). This shows that the hypothesis used in this study is accepted, that is there is an effect of giving compensation to the performance of employees in the Production Department of PT. Jaeil Indonesia, so companies need to pay attention to employees by adjusting the compensation with the workload they bear according to the prevailing laws and regulations. Keywords: Compensation and employee performance

Seeing the existence of MSME needs that have still not been met although this sector is undeniably important in Indonesian economy, changes in community behaviour and the intensity of the use of technology in the community, financial technology (fintech) has a lot of potentials to become a part of the solution of the problem commonly faced by MSMEs. Therefore this research needs to be done to observe the potential of fintech in integrating MSMEs in terms of the application of technology and knowledge from the community related to fintech. By using Technology Acceptance Model, this research tries to understand the determinant factors of the fintech application used by MSME. Based on the research framework and model, path analysis method used in this research. This research uses primary data gathered by the questioner, which was distributed to MSME. From the analysis conducted, we can conclude that the external factors tested in this research could have an effect on the behaviour intention through perceived usefulness in MSME practice of financial technology. Large variation in MSME educational background, busineess age and size would become a challenge in promoting fintech application, therefore this finding suggests that fintech should be promoted by highlighting what benefits can be obtained by using fintech application.

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Background: This study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java. From the total, 225 questionnaires were returned and completed.  The Structural Equation Modelling (SEM) and Partial Least Square (PLS) were used to analyze the data. Results: The empirical findings reveal that performance expectation and facilitating conditions have encouraged auditors to use CAATs in their works. Further, there is a positive influence between the intention to use and CAATs audit. This implies that auditors with an intention will be more open to using the CAATs optimally in achieving effective and efficient work. The utilization of CAATs in public services needs to have strong support from the government and positive attitudes from the auditors as the users of the system. Conclusion: This study covers broad areas of Central Java, West Java, and East Java. Further, the findings add to the literature on emerging markets specifically for Indonesian government auditors' intention and appropriateness of using CAATs. The use of CAATs help to provide auditors information on the highest number of auditees involved in corruption.

The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. Audit delay can occur because of obstacles in the implementation of the audit process. This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, and bankruptcy probability of audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of LQ 45 index company that listed in Bursa Efek Indonesia (BEI) during period 2013-2015. Sampling method used is purposive sampling method. After selecting based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher recommends for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay.

The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.