Purpose The purpose of this study is to investigate the relationship between culture control, capability and creative industries’ performance. Capability which is used in this study is organizational creativity and innovation. Design/methodology/approach This study uses the owner and the manager of creative industries as samples. Total amount of the questionnaires which are used in this data are 270. Data for this study is primary data in respondents’ perceptions which are collected via mail to all respondents . AMOS 16 program used as an aid tool to solve any problems that may emerge in structural equation modeling (SEM). Findings The result from hypotheses testing showed that cultural control positively influenced the capabilities of an organization, creativity facilitated the innovation formation. Finally organizational creativity and innovation influenced the SME’s performance. Research limitations/implications This study has a drawback that inherently attached with the chosen method. This study tests the relationship among variables that have a large amount of samples at a given point of time Practical implications The result from this study is expected to be a reference in management in using its control that will influence the firm’s capability and furthermore it will influence the SME’s performance to maintain its competitive advantage. Originality/value How MCS influence the creativity is still limited. This study investigated innovation not only as an outcome variable, but also as part of consequences of organizational creativity.

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This study aimed to investigate the effect of management control system enabling with capabilities that can improve the performance of SMEs. This study was conducted among the managers of SMEs of local food products in Banten Province, Indonesia. The number of respondents in this study was 85 SME managers. This study used structural equation modeling as an analytical tool and PLS Smart software to process the data. The findings of this study show that there was a positive effect of the use of enabling management control system (MCS) on creativity; there was a positive and significant effect of the use of Enabling MCS on cost efficiency; there was a positive and significant effect of the use of Enabling MCS on performance; there was a positive and significant effect of creativity on innovation; there was a positive and significant effect of cost efficiency on performance; and finally there was a positive and significant effect of innovation on performance. The implication of this study is that it can provide a choice of control system for SME management, which up to now still uses conventional control system. The use of Enabling MCS can create a capability for the managers of SMEs of local food products to win the competition. This is due to the uniqueness of Enabling MCS that can increase creativity and also cost efficiency.

This study seeks to supply empirical evidence for how board characteristics influence corporate governance compliance in the Indonesian banking industry. Corporate governance compliance level represents a company’s actions to fulfill regulatory obligations that aim to protect the public from potential investment losses in the banking industry. This research was conducted by analyzing the influence of board characteristics, specifically how a board of commissioners’ institutions and their instruments affect corporate governance compliance. The entire banking industry, which was listed on the Indonesia Stock Exchange from 2010 to 2015, was employed as the population for this research. Purposive sampling was used as the sampling technique, resulting in 195 observations. To test this study’s hypotheses, multiple regression was applied as the data analysis method. The results revealed that the size of the board of commissioners, the proportion of independent commissioners, the experience of commissioners, and the size of the audit committee were factors that encouraged management in the banking industry to improve their firms’ corporate governance compliance. This indicates that monitoring from the board acts as an effective mechanism for reducing information asymmetry. This research also proves that open innovation following regulations can increase compliance with laws.

Abstract:The relationship between management control systems (MSS) and the strategy does not only focus on the type of SPM is used, but on how managers in using SPM. This study investigated the effect of the use of diagnostic and interactive SPM on the relationship strategy and organizational performance. The nature of the relationship between SPM, strategies and performance depends on the organizational context. Research conducted on the SPM and strategies in developing countries is limited. The present study is the first empirical research conducted, which explores the relationship between the use of SPM, competitive strategy and organizational performance based on data obtained from the manufacturing companies in the province of Banten. The research findings support the view that both (the use of diagnostic and interactive) moderate the relationship between business strategy and performance. Respondents are 40 executive managers working in industry companies manufakutr in Banten Province. In this study, data analysis using Warp approach Partial Least Square (PLS) using PLS Warp Solfware 2:00 version. Another finding of this study is a moderate effect created by the use of diagnostic SPM is more significant when the cost leadership strategy that is applied to the performance. There is no evidence to support the proposition Porter exclusivity of the business strategy for better performance. Consequently, the results of this study have important implications for management practice and academic literature. Keywords: Management Control Systems, strategy, performance.Abstrak: Hubungan antara sistem pengendalian manajemen (SPM) dan strategi tidak hanya fokus pada jenis SPM yang digunakan, melainkan pada cara manajer dalam menggunakan SPM. Penelitian ini menyelidiki pengaruh penggunaan diagnostik dan interaktif SPM pada hubungan strategi dan kinerja organisasi. Sifat dari hubungan antara SPM, strategi dan kinerja tergantung pada konteks organisasi. Penelitian yang dilakukan mengenai SPM dan strategi di negara-negara berkembang jumlahnya terbatas. Penelitian kali ini merupakan penelitian empiris pertama yang dilakukan, yang mengeksplorasi hubungan antara penggunaan SPM, strategi kompetitif dan kinerja organisasi berdasarkan data yang diperoleh dari perusahaan industri manufaktur di Provinsi Banten. Temuan penelitian mendukung pendapat bahwa keduanya (penggunaan diagnostik dan interaktif) memoderasi hubungan antara strategi bisnis dan kinerja. Responden penelitian ini adalah 40 eksekutif manajer yang bekerja di perusahaan industri manufakutr di Provinsi Banten. Dalam penelitian ini analisis data menggunakan pendekatan Warp Partial Least Square (PLS) dengan menggunakan Solfware Warp PLS versi 2.00. Temuan lain penelitian ini adalah efek moderat yang

The aim of this study would be to see how independence commissioners, internal auditors, and size of the company affect the financial statement reputation of companies listed on the Indonesia Stock Exchange that produce basic industrial and chemical products (IDX). The findings revealed that having an impartial board of commissioners had a substantial positive impact on financial statement transparency, while having an audit committee and a large corporation had no significant impact. Based on the findings of data analysis research, the audit committee cannot boost the accuracy of the company's financial statements, according to this report. Meanwhile, one of the audit committee's responsibilities is to enhance the accuracy of the company's financial reports such that the details in the financial statements remains current and trustworthy. The internal auditors cannot improve the integrity of the company's financial statements based on the results of data analysis testing. In the meantime, one of the internal auditors tasks is to improve the accuracy of the company's financial reports so that the financial statements' details remain current and reliable. The audit committee cannot enhance the credibility of the company's financial statements based on the findings of data analysis research.

Abstrak. Sinergi peraturan perpajakan dan zakat yang tercantum dalam undang-undang Republik Indonesia nomor 38 tahun 1999 tentang pengelolaan zakat dan nomor 17 tahun 2000 tentang pajak penghasilan, dapat dilihat sebagai langkah maju dalam integrasi pajak dan zakat. Pengetahuan para wajib pajak Muslim tentang adanya sinergi ini penting untuk menumbuhkan perilaku yang obyektif yang dapat mempengaruhi sikap wajib pajak dalam menerapkan kepatuhan pajak dengan cara membuat zakat sebagai pengurang penghasilan kena pajak. Tesis ini membahas pengaruh pengetahuan pajak, pengetahuan tentang zakat, dan kepatuhan kepatuhan pajak pembayar pajak muslim. Dalam hal ini, penulis memusatkan perhatian pada pengaruh langsung dan tidak langsung antara pengetahuan perpajakan, pengetahuan zakat, dan kepatuhan kepatuhan pajak pembayar pajak muslim. Penelitian ini dilakukan terhadap 178 responden, yaitu pembayar pajak KPP Pratama Kota Depok, dengan mengambil sampel secara langsung di lapangan, dengan penggunaan kuesioner sebagai alat pendataan. Structural Equation Modeling (SEM) digunakan untuk analisis data, dengan menggunakan program SPLS 2.0. Hasilnya menunjukkan bahwa ada pengaruh langsung pengetahuan perpajakan, pengetahuan zakat, dan kepatuhan kepatuhan pajak pembayar pajak muslim. Hasil penelitian juga menunjukkan pengaruh tidak langsung antara pengetahuan pajak, pengetahuan zakat, dan kepatuhan kepatuhan pajak wajib pajak muslim.