This study investigates the importance of management accounting systems (MAS) and interactive budget use at middle to lower level employees in the public service administration. The study tries to understand the effect of interactive budget use on the interrelationship between MAS information and job performance. The study sends a questionnaire to each potential participant of 40 public ad-ministration offices located at West Java Province of Indonesia. Out of 120 distributed, the study obtains 78 usable data and analyses using Path-Analysis. The study finds that MAS information improved interactive budget use. Both variables of MAS information and interactive budget use significantly boost the job performance. However, interactive budget use did not moderate in the re-lationship between MAS information and job performance. The study implies that director/chairman and managers can open communication channels to subordinate to increase MAS information which leads to the improvement interactive budget use in order to generate excellent performance. This study confirms that MAS information should increase the implementation of interactive budget use to leverage the administration service and civil services in gaining competitive advantage. The study investigates the importance of MAS information and interactive budget use at middle to lower level employees in public service administration office.

Due to market changes in the digital era, we argue that innovation based on dynamic capability is accelerated when aligned with market orientation. Digital leadership will significantly enable sensing market changes, seizing opportunities, and reconfiguring organizations. Previous studies on digital leadership, dynamic capability, and innovation management focus mainly on constructs, benefits, and implications. However, a study on the role of digital leadership based on dynamic capability in fostering innovation and the impact of market orientation have not been thoroughly explored, which is the aim of this study, taking market orientation as a moderating variable. Employing a quantitative methodology, data were collected through online questionnaires, distributed through email and messaging applications to a purposive sample of 88 senior managers of Indonesian telecommunication firms. The results reveal that digital leadership based on dynamic capability impacts directly and indirectly on developing innovation. Market orientation also plays an important role in accelerating innovation. Due to limitations in terms of research model, sample size, and time, further research using larger samples in other industries and countries should be undertaken.

The stock exchange in Indonesia acts as a means of financial resources of business and investment for the community. Any investor needs some profit from his/her investment. However, in determining a policy for decision making, many investors do not always think, rationally. Moreover, stock trading in the stock exchange/money market faces with high uncertainty, which may create some ir-rational acts and leads to irrational investment decisions. This study aims to test the biased inves-tor’s behavior, such as overconfidence, disposition effect, and risk tolerance on investor’s trading activities in the Indonesian Stock Exchange. To analyze the qualitative response variable in this re-search, the researchers considered more than two categories. Therefore, the analysis required was Multi-nominal Logistic Regression Model. Meanwhile, some investors appointed to be the subject in this research were the customers of some Securities. The survey distributed 170 questionnaires and collected 141 properly filled ones used in this research. The testing result employing simultaneous multi-nominal logistic regression show that the overall model used was quite significant. The testing conducted partially also shows that only overconfident investors were affected by trading activities. Meanwhile, the opportunity of the overconfident investor to do trading was considered to be moderate as much as 0.177 multiplied from the “infrequent” category.

This study aims at investigating the factors that influence Bank Mandiri employees' turnover intention including work environment, stress, and job satisfaction. This research is expected to be able to find a solution to the problem of increasing turnover intention which could lead to serious problems. The study uses a quantitative method with the Path Analysis model and the resulted model analyzes both direct effect and indirect effects of independent variables on dependent variable. The sample size includes 100 employees of Mandiri Bank who were selected from a population of 430 employees based on purposive random sampling technique. The findings of this research indicate that, work environment had a positive and significant effect on job satisfaction. Second, stress had a neg-ative and significant effect on job satisfaction. Third, work environment had a negative and significant effect on turnover intention. Fourth, stress had a positive and significant effect on turnover intention. Fifth, job satisfaction had a negative and significant effect on turnover intention. Based on these results, work environment, stress, and job satisfaction can be policy tools to reduce turnover intention, which can lead to a decrease in real turnover at Mandiri Bank.

A workload is one of contradictive variables, whether it influences the performance of employees or not. The purpose of this study is to analyze whether or not the workload influences the performance of bank employees. It employs quantitative approach and path analysis is employed to analyze the effect of workload on the performance of bank employees. The research samples include 74 bank employees around the City of Blitar, East Java, Indonesia. The result shows that a workload had a significant positive effect on the performance of bank employees. It also has greater influence on employee performance through motivation variables. The managerial implication of the current research is that the provision of workload which is in accordance with the competence and comfort of employees may improve their performance. In addition, employees who have higher education level are able to adjust more on the workload because they have higher-achievement motivation.

This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector accountants in the public sector, the study shows that the accountants accepted AAS. The study also shows that the acceptance of AAS among the accountants significantly influences their motivation, job satisfaction and job performance. Further analyses show that the accountants’ motivation to accept AAS significantly influences their job satisfaction and subsequently, job performance. The findings of this study indicates that acceptance of a technology could lead to positive attitude and ultimately, ensuring AAS implementation success in the public sector.

Epithelial sodium channels (ENaC) is a protein that plays a role in maintaining sodium levels and can be used as a biomarker of hypertension. This study aims to develop an electrochemical immunosensor for detecting ENaC using a screen-printed carbon electrode (SPCE) which is modified with reduced graphene oxide (RGO). The performance of RGO enhanced to provide covalent bonds between the -COOH residues at RGO and the terminal -NH2 of anti-ENaC. While anti-ENaC and ENaC decrease the peak of ferric cyanides current because of the resistance effect. The optimum concentration of anti-ENaC was 1.0 µg/mL for 30 min incubation time. The various concentration of ENaC has a linear relationship with the decreasing of ferric cyanide peak current in the range of 0.01-1.5 ng/mL, and the limit of detection found at 0.198 ng/mL. The low-level exposure of ENaC warrants the realization of a point-of-care device for early detection of hypertension in urine samples.

This research was conducted to see the influence of board characteristics, the firm size on firm value, and financial performance on companies with completed mergers and acquisitions on the Indonesian stock exchange. This study was used to look at financial performance, specifically in 7 years after the company made a merger from 2013-2020. This research instrument uses quantitative analysis data by testing predetermined hypotheses. The study also found that not all variables significantly impact the company's firm value and financial performance when conducting mergers. The main finding is that the more excellent board characteristic of the merger company will result in no improvement in the company's financial performance; this is due to a large number of improper decision-making actions because the rules issued by the board hinders it.

Organizations are increasingly acknowledging the vital impact of talent management on boosting their performance. Effective talent management within the central bank is crucial, as it plays an indispensable role in maintaining economic stability and advancing the nation’s financial well-being. The study aims to examine the role of talent management, transformational leadership, organizational climate, employee engagement, employee performance, and organizational commitment in increasing the central bank’s performance. The study uses a quantitative approach by collecting data from 600 sample employees of Bank Indonesia in 30 divisions of departments at the head office, 45 domestic representative offices, and 5 foreign representative offices. The data was analyzed using Structural Equation Modelling-LISREL. The finding shows that transformational leadership has a positive impact on talent management. Talent management has a positive impact on organizational climate, employee engagement, and organizational commitment. Organizational climate has a positive impact on employee engagement. Employee engagement has a positive impact on organizational commitment. Organizational climate, employee engagement, and organizational commitment have a positive impact on employee performance, while talent management does not have a positive impact on employee performance. Employee performance, organizational commitment, and talent management have a positive impact on organizational performance. The study offers valuable insights into talent management practices within central banks. It serves as a guide for central bank management and human capital professionals in formulating policies to enhance performance amidst disruptive times. Additionally, educators can leverage these findings to develop curricula that align more closely with industry demands and produce competent graduates ready to excel on the global stage.

The Indonesian government currently focuses on high infrastructure development to prepare for connectivity between one city and another. The massive construction of the new government capital is also called the archipelago's capital. This condition impacts companies supporting construction projects, which are growing rapidly. This growth is supported by corporate governance and the cash-holding industry, which supports infrastructure projects for the company's financial performance. This research aims to determine the role of cash holding and corporate governance (board skill, independent director, managerial ownership) on the financial performance of infrastructure-supporting manufacturing companies in Indonesia. The sample used in this research was 83 manufacturing companies listed on the Indonesia Stock Exchange in the 2010-2020 period. This research uses panel data regression as a data analysis method. The results of this research show that managerial ownership significantly impacts increasing cash holding by maintaining the optimization of cash and cash equivalents. The company's managerial ownership cannot impact board skills because many companies still need to accommodate share ownership by management and board-skill-educated doctors. This condition also causes board size skills not to impact increasing cash holding in the company. Board skills have yet to be able to impact financial performance significantly. Managerial ownership and cash holding impact increasing return on assets, thereby increasing financial performance for manufacturing companies that support infrastructure projects. The independent director, as a variable moderator, still needs to be capable of moderating managerial ownership, board skill, and cash holding to improve financial performance. This condition is caused by data from several companies still needing more independent directors. Research provides a practical contribution to the owner as soon as possible, recruiting board members with doctoral education as competent board skills and making independent directors have a vital role in improving financial performance. The theoretical contribution to research is to enrich the theory of corporate governance and financial performance.