During the current Covid-19 pandemic, it is undeniable that many companies are experiencing a decline in turnover, and some companies have even been forced to go out of business. Due to the many fraud incidents, corporate governance is vital in ensuring earnings persistence by considering many audit committee structures. Based on this phenomenon, the purpose of this study is to determine how significant the role of corporate governance is in overcoming earnings persistence moderated by the number of audit committees. This study is quantitative descriptive with a population of all companies listed on the Indonesia Stock Index (IDX), and the number of samples with several criteria found as many as six companies. This research period was conducted from 2011-2019. This result implies a positive influence on corporate governance moderated by the audit committee on earnings persistence. This led to point out that the power of corporate governance has a positive effect on earnings persistence.

The company that is synonymous with the application of science and technology is the manufacturing industry (Krmela et al., 2022). Manufacturing companies in Indonesia have been accustomed to the use of technology in their production activities so far, because technology really helps the company’s production to be more effective (Muchran, 2020). This study examines the effect of innovation efficiency on firm performance and the moderating role of ownership concentration on this effect. This study examines innovation efficiency as the optimal combination of innovation input and innovation output. The inputs used are research and development expenses, machine repair expenses, and information technology purchases. Meanwhile, the output of innovation. This study used 616 annual reports of manufacturing companies from 2013 to 2018. The analytical technique used is a moderated regression analysis. The results show that efficiency is positively and significantly correlated with company performance. In addition, the results of the study provide evidence of concentrated ownership, encouraging managers to be more intensive in carrying out innovation efficiency so that it affects increasing company performance. These findings show that there is efficiency in innovation projects that can improve company performance, and companies with concentrated ownership find it easier to carry out innovation efficiency because of the active involvement of shareholders in the management process when innovation projects are implemented aimed at improving company performance.

The increasing number of cosmetics imports in Indonesia has resulted in the domestic cosmetic industry has to compete with foreign products. This study aims to determine consumer behavior in using local products using cognitive (quality evaluation), normative (social and personal norms relating to the country of origin), and affective (symbolic and emotional values of the country of origin) in shaping consumer preferences. This research is quantitative. Data collection was carried out via a questionnaire distributed to 400 respondents with a population of Indonesian consumers who used cosmetics. The analysis technique used Smart PLS. The results show that relative product quality, domestic product trust, consumer ethnocentrism, and patriotism have a significant effect on domestic consumption. This research also shows that patriotism and conservatism influence consumer ethnocentrism and cosmopolitanism have an inverse influence on consumer ethnocentrism.

Laporan keuangan koperasi dapat memberikan informasi untuk pengambilan keputusan. Koperasi Al-Islah saat ini masih menggunakan laporan keuangan sederhana, namun laporan keuangan koperasi harus sesuai dengan SAK ETAP. Tujuan dari kegiatan ini adalah untuk memahami proses pencatatan laporan keuangan, memahami cara mengelola organisasi dengan manfaat dari akuntansi, mengambil keputusan yang tepat dalam mengelola laporan keuangan koperasi Al-Islah sesuai dengan SAK ETAP. Metode yang digunakan dalam pengabdian masyarakat ini menggunakan model educative yaitu dengan memberikan edukasi/pemahaman terkait penyusunan laporan keuangan sesuai dengan standart yang berlaku SAK ETAP. Pelatihan ini diadakan secara online bagi sejumlah pegawai koperasi Al-Islah. Diharapkan dengan adanya pelatihan ini, para pegawai koperasi Al-Islah dapat menyusun laporan keuangan sesuai dengan SAK ETAP.

The study aims to examine the influence of perceived behavioral control on ethical behavioral intention and examine the moderating role of religiosity on the relationship between perceived behavioral control and ethical behavioral intention. This is quantitative research by adding discussing explanations. Data were obtained from 110 questionnaires distributed to auditors in public accounting firms located in Surabaya. The statistical analysis used is Partial Least Square (PLS). The results of the study indicate that perceived behavioral control positively affects the ethical behavioral intention of auditors. Moreover, the results of the study show that religiosity has an influence on ethical behavioral intention, but it does not moderate the auditor’s perception of behavioral control.