Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business decisions and assess company performance. Companies in obtaining good financial reports need to detect fraudulent financial statements first. Financial statement fraud can be detrimental to investors and creditors because it gives a wrong picture of a company's financial performance. This study aims to examine the effect of big data competence and the tone of the top internal auditors on the detection of financial statement fraud, as well as to mediate the effect of big data competence on the detection of financial statement fraud through self-efficacy. This research uses a sample of 183 respondents who are internal auditors in companies in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that big data competence has no significant effect on the detection of financial statement fraud, but has a positive and significant effect on self-efficacy. In addition, the internal auditor's tone of the top also has a positive and significant effect on the detection of financial statement fraud. Finally, self-efficacy partially mediates the relationship between big data competence and fraud detection of financial statements. This research provides important implications for practitioners and decision makers in developing internal auditor competence in the field of big data and paying attention to tone of the top as an important factor in detecting fraudulent financial statements. In addition, this research also contributes to strengthening the understanding of the relationship between big data competence, tone of the top, self-efficacy, and fraud detection of financial statements in the Indonesian context.

This research examined the connections of efficiency, regulatory and good corporate governance (GCG) variables on the achievement or performance of financial aspects and social reporting from Indonesia’s Shariah banks generally. Data and samples collected in this research include 34 Shariah banks, which are administered in the central bank, Bank of Indonesia for the year of 2009 until 2022. The financial achievement was determined with return on assets, and social reporting was determined with dummy 1 if the banks issue Islamic social reporting, and 0 otherwise. Regulation variables were measured with nonperforming financing (NPF), capital adequacy ratio (CAR), financial to deposit ratio (FDR), and net operating margin (NOM). Corporate governance variables were measured with firm age, board education, and board meeting. Efficiency variable was assessed with operating costs to revenue. The results show that regulation variables significantly impact financial achievement and social reporting, except NPF and CAR have nothing significant influence on Islamic social reporting. Efficiency variables significantly impact Islamic social reporting and financial achievement. Corporate governance variables significantly influence financial achievement and Islamic social reporting. Meanwhile firm age and board meetings have no remarkable influence on financial achievement.

Changes are occurring in customers demanding that companies produce environmentally friendly products. Apart from that, there is pressure from the government so that companies carrying out business activities can follow the rules and regulations set. The company has developed a system that uses technology to support production process activities properly and adequately. Blockchain technology makes green supply chain implementation faster and more flexible to continue improving supply chain performance. Data is collected on companies implementing blockchain technology and environmentally friendly programs. Data was collected at 512 manufacturing companies in Indonesia using Google Forms, which was distributed via email and social media. Data analysis used PLS to answer all research hypotheses. The research results showed that blockchain technology significantly influenced green supply chain management of 0.816, green practice of 0.370, supply chain flexibility of 0.115, and green supply chain performance of 0.150. Green supply chain management is a commitment for companies that have become top management commitments to adopt by reducing consumption of materials that impact the environment, which affects green supply practices of 0.473, supply chain flexibility of 0.244, and green supply chain performance of 0.247. Green supply practice, as a form of company best practice application, can influence supply chain flexibility by 0.428 and green supply chain performance by 0.214. Supply chain flexibility that has been running in manufacturing companies has had a significant impact on green supply chain performances of 0.331. This research provides a practical contribution to top management's commitment to running a green supply chain to increase company performance. Contribution for regulators and rule makers to continue to carry out continuous monitoring of business actors. Theoretical contributions to enrich theories about the green environment, green supply chain management, and blockchain technology.

Several models have been developed to predict financial difficulties and corporate bankruptcy. In this research various models were employed, including the Altman model (referred to as the Z-Score), the Springate model (known as the S-Score), the Zmijewski model (designated as the X-Score), and the Grover model (referred to as the G-Score). These techniques serve the purpose of evaluating the likelihood of encountering financial difficulties, which in turn determines the probability of PT Garuda Indonesia (Persero) Tbk going bankrupt. The study utilized secondary data sourced from financial statements spanning the years from 2020 to 2022. The application of the Altman model for bankruptcy prediction revealed that PT Garuda Indonesia (Persero), Tbk experienced financial distress throughout the period from 2020 to 2022. According to the Springate model, the company was in a state of distress and declared bankruptcy in 2020 and 2022, while 2021 fell into a grey area. The Zmijewski model indicated that the company was on the brink of bankruptcy, with financial difficulties and a potential risk of bankruptcy within the next three years. Grover's model predicted bankruptcy for the company in 2020 and 2022, but indicated safety in 2021. Notably, the Taffler model emerged as the most accurate in forecasting bankruptcy, boasting a 100% accuracy rate with no errors. Meanwhile, the Zmijewski model achieved an 81.25% accuracy rate with an error rate of 18.75%, and the Springate model exhibited the lowest accuracy in bankruptcy prediction, scoring only 12.50% accuracy with an error rate of 87.50%.

Sukawati Art Market is one of the distinguished art markets in Bali for decades, which is also close to the Sukawati Public Market. The government is making efforts to revitalize the Sukawati Public Market to become the Sukawati Art Market, while the Sukawati Public Market is being relocated to a new location far from settlements. So that during the two years of the market revitalization and reallocation program it was quiet and triggered the emergence of traders around the old market area which disturbed public order. The purpose of this research is to analyze the polemic of stakeholders objectives regarding the Sukawati Market revitalization and relocation program, using MACTOR analysis. The results of the analysis show that local government, village government, and custom village are regulatory actors, while traditional markets' sellers are the main target of the project and serve as mediation to other actors. Actors still have polemic interests, especially traders outside the market. Therefore the local government needs to control, educate, and make innovation to facilitate the sellers around outside the traditional market. The revitalization program and market relocation are successful, the traditional markets’ sellers return to selling, and the market will be busy again.

This paper proposes an original view to determine the effect of P2P loans on MSME and non-MSME bank loans after the COVID-19 pandemic as a whole and then focuses on the island of Java (more developed areas) and outside Java (areas which are still undeveloped). The approach used in this study uses panel data regression from 33 provinces in Indonesia during Jan-Dec 2022 after the COVID-19 pandemic. The results of this study confirm that P2P lending is not a disrupter for bank credit, the details of the results are: (1) P2P lending has a significant positive effect on overall MSME banking credit, but has no significant effect on overall non-MSME banking credit; (2) P2P lending has no significant effect on MSME banking credit in Java, but has a significant positive effect on non-MSME banking credit in Java after the COVID-19 pandemic; (3) P2P lending has a significant positive effect on MSME banking credit outside Java after the COVID-19 pandemic, but has no significant effect on non-MSME banking credit in Java post the COVID-19 pandemic.

This research aims to gain an overview of the evaluation results and the many challenges to implementing machining competency test certification (CTC) in Vocational High Schools (VHS). The research approach to evaluating this program is a qualitative method using the analysis of Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The program evaluation design in this study uses the Assessment Evaluability and Performance Monitoring (AEPM) model, which has four evaluation components: Context, Inputs, Activities, and Performance Monitoring. The subjects involved in data collection through the distribution of questionnaires of five VHS in the Special Capital Region of Jakarta. The technique of determining all subjects using the Purposive Sampling technique. The results showed the level of effectiveness of the implementation of the machining CTC program. Some dimensions need to be strengthened, especially for the “less and “very lacking” category. Finally, the approach presented in this research using the AEPM model is a step forward in the analysis of the CTC program. This approach can easily be replicated in other countries with similar aims as this research.

The relationship between behavioural characteristics (both rational and irrational measures) and capital structure determinants has been empirically validated. This study examines the influence of the behavioural traits of overconfidence and optimism on capital structure determinations by IDX-listed public Indonesian firms’ (Tbks) management. This is statistically tested via a comprehensive hypothesis modelling construct that includes empirically validated capital structure determinants (market timing, profitability, tangibility, size and their impacts on stock price). Panel regression PLS and path analysis were performed on stock price data and financial metrics extracted from the 2013–2020 financial statements of 55 Tbks from the LQ-45 and Kompas-100 stock indices. This study found that Optimism, Market Timing and Adjusted Debt on Market Timing are not determinants of capital structure for Tbks, while Overconfidence and the control variables Firm Profitability, Firm’s Asset Tangibility and Firm Size were statistically validated as capital structure determinants. Overconfidence (as a behavioural bias) is observed to have significant negative influence on management’s capital structure determinations, while Optimism has insignificant positive influence. The less aggressive leveraged models adopted by the sampled Tbks may indicate that implemented good principles of corporate governance have played a role in preventing capital structure determinations skewed by managements’ behavioural biases or psychological tendencies.

This study aimed to develop a conceptual model of the mediating role of organizational commitment and organizational citizenship behavior on the influence of organizational justice on the performance of civil servants in the Pekanbaru Municipal Government. The sample was 147 civil servants in the Pekanbaru Municipal Government. The sampling was done using systematic sampling while the data processing was done using Structural Equation Modeling Partial Least Square (SEM PLS). The findings in this study are organizational justice has a positive influence on the performance of civil servants in the Pekanbaru Municipal Government, organizational citizenship behavior mediates the influence of organizational justice on the performance of civil servants in the Pekanbaru Municipal Government, organizational commitment does not mediate the influence of organizational justice on the performance of civil servants in the Pekanbaru Municipal Government. The most effective pathway in influencing employee performance is the mediating pathway of organizational citizenship behavior on the influence of organizational justice on the performance of civil servants.

This study focuses on developing a nano zinc oxide (ZnO) catalyst with fly ash (FA) as a support material for converting kapok seed oil (KSO) into biodiesel. This research aims to study the preparation of nano ZnO/FA solid catalysts and the catalyst's reactivity towards kapok seed oil biodiesel (KSOB) products. The catalysts were synthesized using a modification of the Stober process, which is the co-precipitation, impregnation, and precipitation step co-occurred. The catalyst is prepared on base condition using sodium hydroxide with a solvent of methanol and zinc chloride as a raw material. FA waste was effectively modified with zinc oxide particles to create a high-performance ZnO/FA composite catalyst. Under optimal stoichiometric NaOH and 60% ZnO, the resulting material achieved a remarkable specific surface area of 14.8 m²/gram, indicating its potential for enhanced catalytic activity. The prepared catalyst of nano ZnO/FA achieved successful methanolysis of KSO, with a maximum FAME yield of 61.09% attained at 65°C after 5 hours of reaction time, using a 3% catalyst dose and a KSO: methanol molar ratio of 1:15. The initial success of nano ZnO/FA with kapok seed oil paves the way for further development towards robust catalysts specifically tailored for low-grade oil conversion.