This research discussed the accounting scandal in the perspective of governance, risk, and compliance using Governance, Risk, and Compliance (GRC) framework. The purpose of the research was to highlight early business fraud that usually initiated by the company in boosting up the revenue during the Initial public offering (IPO) processes. This research focused on a case showing how a business could make the wrong statement to the investors through real and lawful future contracts with unqualified audit opinion. Structurally, this research was done through the action research method in pointing out all the directors' failures in their function to hold the fiduciary duty to exercise their responsibility. Based on the analysis, it is highlighted that directors in the aspect of (1) governance decisive, they fail to set proportional target, provide ethical value, and react positively to maintain the company sustainability; (2) compliance submissive, they do not submit the accounting standards through undisclosed third-party agreement, misrepresentation of revenue recognition, and mistreatment of expense omission; (3) risk preventive, they fail to assess the risk occurs from legal aspect of conflict of interest, long-term contractual and engagement risks, and insufficient future cash flow.
Proof of integration between Technology Enhanced Learning and Human-Computer Interaction requires a significant evaluation, Collaboration method was developed in the form of an e-learning website. The evaluation is done with WebQual 4.0 and modeled in several variables. Based on the evaluation obtained e-learning website sasmoko.com can be said enough quality significantly at α <0.05 and the most decisive improvement of e-learning website sasmoko.com is on the usability.
Performance of teachers is largely determined by how the teacher performs all tasks and responsibilities in the form of professional behavior. Because the teacher is an adult and as a professional who cannot be handled by just anyone, then teachers should be able to assess and improve their own performance to achieve the best. To be able to assess and improve their own performance at any time, it is the necessary application of early detection of teacher performance which is named »Indonesian Teacher Engagement Index (ITEI) apps». This study aims to present the design of ITEI Apps that is able to assist teachers in controlling their performance condition, thereby impacting on performance improvement. The research uses neuroresearch method and enriches the application design as one of the decision support system which has four main parts namely integration, implementation, intelligence, and innovation. Results of ITEI Apps can recommend how a person should act, so as to improve the performance of individuals and organizations.
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