Abstract-This paper is intended to re-examine and analyze the student's academic fraud behavior in the perspective of fraud diamond. The research method used was quantitative research with the design of causality test to analyze the factors that influence the student's academic fraud behavior. The populations of this study were the students of Economics Education at Faculty of Economics in Universitas Negeri Semarang (UNNES)/State University of Semarang. The questionnaire was used to collect the data and developed from the fraud diamond concept. The data were analyzed using descriptive statistical analysis and multiple regression analysis. The results showed that: (1) the most frequently-committed academic fraud is wrongful cooperation to finish group assignments; and (2) based on the concept of fraud diamond, the pressure and rationalization are proven to have a significant effect on the students' academic fraud behavior. Meanwhile, the opportunity and capability are not proven to have any influence.

<p><span class="fontstyle0">This study aims to examine the influence of the use of e-learning, peer group and learning motivation towards learning outcomes of Accounting in class X Accounting of SMK Hidayah Semarang. The sample of this study was students of class X Accounting SMK Hidayah Semarang with total of 41 students. A self-administered questionnaires and multiple regression analysis were used to test the research question. In addition, the results showed that there is a positive and significant effect both simultaneously and partially from the use of e-learning, peer group and learning motivation towards learning outcomes in class X Accounting at SMK Hidayah Semarang. The improvement and intensity in using e-learning strategies, teacher's attention to the students’ peer environment specifically on cooperation and competition among students, and students' intelligence in interacting and establishing fair cooperation in the academic context with their peers are very important factors towards learning outcomes</span></p><p><strong><em> <span class="fontstyle0">Keywords: learning outcomes; e-learning; peer group; motivation</span> </em></strong></p><p><strong><em></em><br /></strong></p>

This study will be discussed related to the professionalism of teachers after certification, the efforts made to develop the professionalism of teachers, and the impact of certification policy on the quality of education. This research subject is accounting certified teacher with a population of 7 informants, and informants are the principal supporter and 3 learners. This research method is a descriptive qualitative approach, with this type of case studies. Collecting data using the model interviews, observation, and documentation. Data analysis techniques to 1) Data collection 2) reduction of data 3) data presentation 4) conclusion / verification. The results showed that 1) accounting certified teachers have a good level of professionalism. The teacher can understand the characteristics of students, mastering both subject areas of a scientific or educational field, is able to organize teaching well, mastering the material in depth, mastering the technology and professionalism are able to develop in a sustainable manner. 2) the efforts of teachers to develop professionalism is with workshops, seminars, training, training, writing books, looking for a new regulation, to follow the teacher association continues studies to improve the qualifications and buy gadgets as supporting tools in learning. 3) certification of a positive impact on the quality of education. It is suggested that could be given to teachers, namely that the purpose of the certification is not to get professional allowance alone, but that teachers can master the competence of teachers well and make teachers more professional in carrying out his profession. Professional allowances simply as a consequence of this capability.

This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to optimize it. This is caused by several factors such as the underground economy, low taxpayer compliance and tax avoidance measures such as tax aggressiveness. Tha population in this study are manufacturing companies in the primary consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling technique and a sample of 31 companies with 93 units of analysis was obtained, then subtract outlier data, as many as 15 units in order to obtain a final sample of 78 units of analysis. Data collection techniques in this study used documentary techniques. Analysis of research data using descriptive statistical analysis and multiple linear regression analysis. The results showed that manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2019 in carrying out tax aggressiveness were still low at 37.18%. The results of hypothesis testing indicate that liquidity, inventory intensity and corporate social responsibility (CSR) have no effect on tax aggressiveness, while profitability has a negative effect on bag aggressiveness.

This study aims to examine students’ perception of PPG-SM3T on motivation to participate the teacher professional education program. PPG-SM3T is a professional development program for pre-service teacher in Indonesia. Data for this study were collected from 186 students of economics education using a survey questionnaire. The findings showed that students’ perception of PPG-SM3T positively associated with motivation to participate the program. In addition, the study found that a majority of participants realized that teacher professional development program is significantly important to prepare them to be professional teachers. They also raised concerns, challenges, and the need to participate PPG-SM3T. Findings also suggested that providing information and active socialization on PPG-SM3T may motivate them to participate in the program.