The purpose of this research was to find out the influence of view attention, responsibility, reporting accounting environment, and audit environment to see the importance of green accounting on employees who worked in Tangerang related to the problem of the environment in the company. The research population consisted of all employees of the company. The eligible questionnaires were given to 108 respondents. Data collection was using questionnaires. The data were analyzed using the regression test with analysis tools STATA 12. The result indicates that the variable attention in the environment, responsibility in the environment, and environmental accounting report gives impact on the point of view of the importance of green accounting in a company.

This paper aimed to investigate the behavior of online game players. Even though online games have experienced rapid development in the community, it is still difficult to convince online gamers in developing countries to pay for the privilege of playing these games. This study focuses on three factors that influence the intention in paying for online games, namely fun, fantasy, and challenge. The respondents surveyed reached 1278 players of Arena of Valor (AOV) in Indonesia. The data were analyzed with Structural Equation Modeling with a Partial Least Square (PLS) approach using SmartPLS. This research developed four hypotheses. The results can be summarized as follows. First, fun has a significant impact on intention to pay. Second, fantasy has a significant impact on intention to pay. Third, challenge has a significant impact on intention to pay. Fourth, fun, fantasy, and challenge have a significant impact on intention to pay. The variable of fun has the greatest influence on intention to pay compared to the variable of fantasy and challenge. A gamer’s feeling has a greater influence on a player’s intention to pay for the game being played. Online game companies need to pay attention to aspects related to fun, so gamers have better judgment for the decision to pay for the game being played.

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Nowadays, the COVID-19 pandemic has greatly impacted human lives all around the world. One of the impacts that is quite noticeable is changes in lifestyle that must be adapted to the health protocols to reduce the spread of COVID-19. Along with the COVID-19 Pandemic, Indonesia also facing th era of e-payment, especially e-Wallet. E-Wallet is one of e-Payment which is server-based on the form of application that is used to store the user’s information. E-wallet can be used for e-commerce transaction and also as one of payment in offline store in Indonesia. They provide quick payment from the customer’s phone and also provide discount as their promotion. This study aims to analyze the influence of factors from the DeLone and McLean ISS Model which is user satisfaction, system quality and service quality, and other factors such as perceived COVID-19 risk, perceived usefulness, perceived risk, trust, economic benefit, government support, security risk, and financial risk towards the intention to use e-Wallets in offline stores during COVID-19. The data of this research were obtained from distributing questionnaires via google form to the e-Wallet users in Indonesia. By using the SEM-PLS method, research data from 300 respondents were analyzed with SmartPLS version 3.2.8 software. The results showed that perceived COVID-19 risk, user satisfaction, and trust influences the intention to use e-Wallet in offline stores during the pandemic. In addition, the user satisfaction is also influenced by system quality and service quality. Meanwhile, the perceived usefulness and perceived risk did not affect the intention to use e-Wallet in offline stores during COVID-19.

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