The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the level of corruption in provincial governments in Indonesia. The data collected in this research was the audit report of the Audit Board of the Republic of Indonesia and the annual report of The Corruption Eradication Commission in 34 provinces in 2015-2019. Further, the data was analyzed using multiple linear regression. The results indicate that the detection of irregularities and audit rectification has a positive impact on the level of corruption, while the irregularities and audit opinion do not have impact on the level of corruption. These results are expected to encourage the government to strengthen its financial supervision system.

This research aimed to discuss and obtain empirical evidence about determinants affecting carbon emission disclosure in Indonesia. The independent variables tested in this research consisted of board of commissioner size, women on board members size, board of director size, company size, and institutional ownership. The measurement of carbon emission disclosure using index checklist developed by Choi et al. (2013). Non-financial companies listed on Indonesia Stock Exchange in 2015-2019 were used as the population of this study. In this research, the sample was taken by using purposive sampling method. Data were analyzed using multiple linear regression. The results showed that the board of commissioner size, and company size have a positive effect on carbon emission disclosure, while women on board members size, board of director size, and institutional ownership have no effect on carbon emission disclosure. These results are expected to encourage companies to disclose information regarding carbon emission and to reduce carbon emission. Keywords: carbon emission disclosure; board of commissioner size; women on board members size; board of director size; company size; institutional ownership ABSTRAKPenelitian ini bertujuan untuk menemukan bukti empiris mengenai determinan yang mempengaruhi pengungkapan emisi karbon di Indonesia. Variabel independen dalam penelitian ini adalah ukuran dewan komisaris, proporsi anggota dewan wanita, ukuran dewan direksi, ukuran perusahaan, dan kepemilikan institusional. Pengukuran pengungkapan emisi karbon dilakukan dengan menggunakan indeks checklist yang dikembangkan oleh Choi et al. (2013). Perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2015-2019 digunakan sebagai populasi dalam penelitian ini. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan menggunakan multiple linear regression. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan ukuran perusahaan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sedangkan proporsi anggota dewan wanita, ukuran dewan direksi, dan kepemilikan institusional tidak memiliki pengaruh terhadap pengungkapan emisi karbon. Hasil ini diharapkan dapat mendorong perusahaan-perusahaan untuk mengungkapkan informasi terkait emisi karbon dan menurunkan emisi karbon. Kata kunci: pengungkapan emisi karbon; ukuran dewan komisaris; proporsi anggota dewan wanita; ukuran dewan direksi; ukuran perusahaan; kepemilikan institusional

Bangunjiwo Village, Kapanewon Kasihan, Bantul Regency has a very famous area as a center for pottery, namely in the Kasongan area. The Covid-19 pandemic has had a significant impact due to a decrease in the number of tourists. To assist the recovery and development of village potential, this community service program aims to develop the potential of tourism villages. This program is carried out using secondary data to find the potential that exists in Bangunjiwo Village that can be developed. Based on these data, it is then learned what needs to be developed in Bangunjiwo Village. The development of tourism village potential is carried out by rearranging places that might be used as tourist village centers by redesigning tourist areas with interesting concepts such as information rooms, rest areas, restaurants, and workshop spaces. This work program is expected to be able to attract tourists so that it can advance Bangunjiwo Village and of course requires parties from village officials, villagers, and the regional tourism office.

Kuliah Kerja Nyata at Universitas Atma Jaya Yogyakarta for 79th period in the year of 2021 is running online while still paying attention to several things so that activities can continue to run well. Group 36 in Unit H is assigned KKN in Umbulrejo Village, Ponjong District, Gunungkidul Regency, Yogyakarta Special Region Province. The group collected all data from Umbulrejo Village through secondary data, namely searching through various sources on the internet and filtered to find valid data. In Umbulrejo Village, it was found that there was an abundance of natural cassava products that were still not fully utilized. Group 36 has a work program that provides education about the use of natural cassava products into chips. Processed chips will be packaged attractively and the marketing stages will be carried out through several media. The program is also equipped with the creation of e-books and videos to support the sustainable development of Umbulrejo Village. The hope is that Umbulrejo Village can realize the potential of the village it has to serve as a means of progress and welfare of the residents of Umbulrejo Village.

Patalan Village, Kapanewon Jetis, Bantul Regency has tourism potential in the form of a vineyard named Jogja Wine. This work program is carried out with the aim that this vineyard will develop into a tourist village and be known by the wider community. This work program focuses on analyzing and designing facilities and tour packages that can invite outsiders to know more about Jogja Wines and even Patalan Village. In addition, it will discuss the development of products from the vineyard which is one of the unique things for Patalan Village. The data collection method was carried out by collecting secondary data after it was arranged systematically. The result of this work program is the addition of facilities in vineyard agro-tourism such as cafes, gazebos, and wine production houses. There is also an explanation regarding the making of grape leaf chips and grape juice. This work program is expected to increase the potential of Patalan Village so that it has an impact on improving the village economy. Maximum achievement of the utilized potential also requires cooperation or support from the village government and village communities who play an important role in developing the potential of Patalan Village.