This study aims to empirically examine the effect of intellectual capital on the performance of firm and competitive advantage as a mediating variable. Firm performance used in this study measured using Return On Asset (ROA), and Return On Equity (ROE). While intellectual capital is measured by using VAIC™ method developed by Pulic (1998). Competitive advantage is measured by cost of R&D. This study used a sample of banking companies listed on the Stock Exchange period 2012-2015 using purposive sampling method. The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. The method of analysis used in this study is multiple regression analysis. This method was chosen because all of the data is matrix variable. The results of this study indicate that VAIC has significant effect on ROA. ROA has a significant effect on competitive advantage, and competitive advantage has the effect of mediation on the VAIC and ROA.

This study aims to determine the effect of the competence of human resources, internal control systems, utilization of information technology, and an understanding of accrual based government accounting system for quality of local government financial reports Province Banten. The approach used in this study is the quantitative approach. Data used in this study are primary data. Questionnaire submitted to the 90 employees of the OPD Province Banten who works in finance /accounting, as many as 82 questionnaires (91.1%) returned, 16 questionnaires (19.5%) can not be processed, and 66 questionnaires (80.4%) can be processed. The data collected were processed using SPSS 20 software program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results showed that the competence of human resources, internal control systems, utilization of information technology, and an understanding of accrual based government accounting system has a positive and significant impact on the quality of local government financial reports.

Objective: The purpose of this study is to investigate the pattern of earnings management on growth and value companies in Indonesia. This study predicts that earnings management has information contents. Therefore, earnings management tends to degrade the quality of earnings, then affect the future profitability. This study analyzes the effect of earnings management information content to the company's future profitability. This study provides an understanding about accounting information at certain market price levels for growth and value companies. Findings: Findings of this study indicate the differences between earnings management influence on growth and value companies. The results also support the differences of relative incremental information content of earnings management on growth and value companies. The growth firms tend to do earnings management and have higher profitability compared to the value firms. The implication is that the incremental information content of earnings management on growth firms is lower than those of the value firms to predict future profitability.   Implication: The contribution of this research is to provide an in-depth review on earnings management study associated with company life cycle (growth and value), as well as  to give additional understanding about the existence of incremental information content of earnings management. Thus, firms show different earnings management behaviors and ultimately those behaviors affect the quality of profit to predict future earnings

Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum melakukan pencatatan atas kegiatan usahanya. Pelaksanaan kegiatan ini melibatkan sepuluh UMKM yang ada di Provinsi Banten. Dengan memanfaatkan smartphone, UMKM dapat menghasilkan laporan keuangan usahanya dengan mudah, cepat, dan tepat. Hasil dari kegiatan ini adalah UMKM menghasilkan laporan keuangan usahanya yang dapat digunakan sebagai informasi dan kontrol usahanya. Kata Kunci : Informasi, Laporan Keuangan, Aplikasi Smartphone

Questions about rational investor and efficiency of the securities market continues to increase, because the evidence indicates that when shares are mispriced on the market value efficiently. Those problems are very important to accountants, because of the possibility of the provision of information cannot meet the needs of investors in decision-making. Furthermore, when the securities market is not fully efficient, the increase in financial reporting will help reduce inefficiency, and is expected to improve the operation of the securities market. Securities market inefficiencies are explained because investor behavior can be studied in behavioral finance. The study provides a basis on why investors behave inefficiently, and does not reflect the information available. The study behavioral finance has not been done in the capital markets. Research in behavioral studies can be carried out with experimental studies. This needs to be taken into consideration to make a study seeking direct evidence of investor behavior. The purpose of this study is to describe how the information content of financial statements that are described by the theory of efficient markets experienced an anomaly, and that there is also asymmetry of information on financial statements so that the information contained in the information gap between investors. Asymmetry of information is expected to decrease with the full disclosure of the company however, was the response of different investors. Therefore, the phenomenon is explained by behavioral finance tested.