Indonesian Corruption Watch (ICW) research reveals that corruption in Indonesia is mostly carried out by civil servants. An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses, especially controlling budget execution. This phenomenon is inseparable from the budget actors' decision-making process when preparing a budget. Budget decision making is a crucial process. Budget actors use their preference to choose among priorities and put the programs and activities which they have chosen into the budget. Social exchange such as trust and social ties can restrain budget actor distortion when making a budget decision and improve local government performance. Cultural context, in this research, refers to high context, affects individual behavior, and may influence the budget decision-making process. The result shows that decision making mediates trust and context culture to local government performance. Trust also proven can improve local government performance. Social ties, on the other side, do not have an influence both on decision making and local government performance. When trust has been intertwined among members, social ties no longer have a role in social exchange. Trust is the strongest form of social relation. Trust in this research is also formed because of the figure. A figure holds an important role in high context culture. This research pointed out that decision making by considering social values can make the decision-making process better and even improve local government performance.

This research intends to examine the effect of pricing bundling capability on price value offerings and marketing performance. It also tests the role of price value offerings as a mediating variable. Price building capacity develops from pricing capability to fill the research gap of its effect on marketing performance. Some studies prove that pricing capability affects performance. On the other hand, some found that it does not and recommend further research to improve this capability in line with the price strategy implemented by the company. Previous research on price strategy focuses on the consumers’ perspective. This study concentrates on the producers’ viewpoint. We collected data from 183 SME’s restaurants’ managers in Purwokerto using structured questionnaires. Structural Equation Model is used to obtain the aim of the research and analyze the measurement and structural model. The result suggests that pricing bundling capability positively affects pricing capacity on marketing performance and price value offerings. It also shows that price value offerings positively affect the marketing performance and that price value offerings mediate the effect of pricing capability on marketing performance. We suggest the SME’s restaurants’ managers pay attention to their pricing bundling capability to increase the price value offerings and marketing performance.

The purpose of this study was to examine the effect of referent power, expert power, legitimate power, reward power, and coercive power as independent variables on performance improvement and impression management as the dependent variable. This study aims to answer exploratory, descriptive, explanatory, and predictive research using a survey method in the form of a questionnaire containing a list of statements that will be given to respondents to be filled in to obtain information from respondents and data processing using the WarpPLS 5.0 application. The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management.

Fraud prevention is the best effort to solve fraud problems. Minimizing opportunities can be one of the factors that needs to be considered to prevent fraud. This research aimed to analyze the effect minimization opportunity, which consists of several variables, specifically methods of prevention and detection of fraud, internal control, management policy and management integrity, to the prevention of fraud in point of view of the auditors of the Audit Board of the Republic of Indonesia and the local government internal auditors. Data collected by using a questionnaire. Usable sample consisted of 79 respondents. Data were tested using PLS. The research result declared that internal control is an effective factor to minimize opportunities to prevent fraud. Another finding from the study was that fraud prevention and detection methods were not able to reduce fraud. Instead, the fraud prevention and detection methods have a positive effect on the likelihood of fraud. The important thing that needs to be considered in future research is that the distribution of questionnaires to internal and external auditors can be carried out proportionally so that the perceptions of each party can be tested and compared.

This study aims to analyze company characteristics as a determinant of conventional and Islamic bank earnings management in several ASEAN countries (Association of South East Asian Nations). The Multiple Discriminant Analysis was applied to determine the differences between Islamic and Conventional Banks. This test was conducted based on Capital Adequacy Ratio, Income Before Tax and Interest, Non-Performing and Changing Loans, and Company's Size in the banks of Indonesia, Malaysia, and Brunei Darussalam from 2014 to 2018. The data obtained from 200 banking entities were analyzed discriminatively. The results showed that there were simultaneous differences between Capital Adequacy Ratio, Earnings Before Tax, Loan Loss Provision, Non-Performing and Changing Loans, and Company's Size as determinants of earnings management between Islamic and conventional banks. Also, it was found that Company's Size was the dominant variable determining the management differences. Based on Discriminant Analysis, there were significant differences in the determinants of conventional and Islamic earnings management. The Changing Loan variable showed the highest contribution in determining earnings management in Islamic banks. Overall, this study found that conventional banks dominated Islamic system in practicing earnings management.

Investment decision making by Engineering Managers needs to take into account microeconomic and macroeconomic factors in a country. The role of Engineering Managers in making decisions is crucial and very important. Technical Managers need to consider macro-economic effects such as the US dollar exchange rate against the rupiah, the interest rate set by Bank Indonesia, inflation, especially during the preparation of the Budget Plan (RAB). This research is to analyze the macroeconomic effect on stock prices, to prove the hypothesis, a quantitative approach is used. Macroeconomics are assessed through the US dollar exchange rate, and financial statements data of banking companies.

This study aims to analyze the influence of tax expense, bonus mechanism, and incentive tunneling on transfer pricing with profitability as moderating. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection used a purposive sampling technique and obtained 45 analysis units. Data analysis method used moderated regression analysis (MRA). The study showed that tunneling incentive had a significant positive on transfer pricing decision. Tax expense and bonus mechanism had no significant effect on transfer pricing decisions. Profitability strengthened the effect of tax expense on transfer pricing decisions. However, profitability was unable to moderate the influence of bonus mechanism and tunneling incentive towards on transfer pricing decisions. The conclusions are that shareholders the majority of a controlled by the foreign shown to improve the transfer pricing decision. An increase in profitability followed the transfer pricing decision high to reduce tax expense in the company.

The purpose of this study was to determine the effect of experience quality, perceived value and happiness on behavioral intention. The study also examines the mediating role of perceived value and happiness on the effect of experience quality on behavioral intention. The samples of the study were 220 Indonesian tourists who have traveled to Dodola island or those who are currently travelling in Dodola Island Destination. This study used purposive sampling techniques using the following criteria: (1) have traveled to Dodola Island; (2). are currently travelling in Dodola Island; (3). Have a minimum age of 18 years old. The data analysis technique used was Partial Least square (PLS) with SmartPLS 3.0. The results showed that the experience quality has a positive and significant effect on behavioral intention, perceived value and happiness. Then the perception of value and happiness had a positive and significant effect on intention to behave. The results of this study also indicate that the perception of value and happiness can act as a partial mediation of the influence of the experience quality on behavioral intention.

The purpose of this study is to examine the relationship between zakat collection and distribution as core supply chain perspective for their economic impact in the region of Indonesia. The study collects the necessary data from various respondents who are paying zakat and interacting with various collections and distribution centers of zakat. A sample of 362 respondents is finally observed for descriptive, correlational and regression analysis. It is observed that both collection and distribution of zakat are core indicators in terms of supply chain with their economic outcomes. More specifically, zakat collection and distribution have positive impacts on equal distribution of wealth, cleanliness of wealth, economic growth, provision of educational facilities to needy students, and delivery of good health facilities in Indonesia. In addition, it is also found that more collection and distribution centers can lead to better economic output in the economy, where the role of mosques and Muslim community center is very important. Besides, some limitations in the current research need to be readdressed in future. First, the study has provided a limited context of zakat collection and distribution which could be expanded while adding the latest policies being adopted by the local government and their economic impact. Second, future studies could be reconsidered through getting the significant responses from those who are directly linked to the collection and distribution of zakat as they have much more body of knowledge about their economic implications.

Digitalization plays a crucial role on current competitive market and it is associated with the utilization of digital technologies to change business model and to deliver new value-producing opportunities to the current business environment in an aim to move towards a digital business. Therefore, to address new business model, the purpose of this study is to explore the effect of digital customer experience and electronic word of mouth on sustainable performance of supply chain through brand image and supply chain image. In this study, data is collected from employees of Indonesian ICT companies. Clusters were formulated, and respondents were selected randomly. Three hundred and fifteen (315) responses were analysed with the help of structural equation modelling. The results indicate that digital customer experience and electronic word of mouth played positive role on promoting brand image. Brand image had positive role to promote supply chain image which influences positively on sustainable supply chain performance. Therefore, this study is important for Information Communication and Technology (ICT) industry to implement various e-commerce practices to promote digital customer experience and electronic word of mouth.