This research aim to determine the effect of financial knowledge, spiritual intelegent, financial experince and locus of control on budgeting behavior in SMES brick stone maker in the Menuran village. In this study, using the population of SMES brick stone maker live at Menuran village, This research was conducted by distributing questionnaires to the respondents and using the purposive sampling method for sampling. The data obtained in this study were 90 respondents. The results of this study indicate that: (1) financial knowledge has no effect on budgeting behavior of brick stone maker on Menuran village, (2) spiritual intelegent has no effect on budgeting behavior of brick stone maker on Menuran village, (3) financial experience has no effect on budgeting behavior of brick stone maker on Menuran village, (4) locus of control has negatife effect to budgeting behaviour of brick stone maker on Menuran village.

This study aims to analyze and determine the effect of Earning Per Share, Underwriter Reputation, and Oversubscription on the level of underpricing of shares during the Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX). The theory used in this study is signal theory which reflects the relationship between management and investors in providing company information using positive and negative signals.

This research is a quantitative research with a survey method entitled "The Influence of Financial Literacy, Risk Preference and Motivation on Beginner Investor Behavior". The population in this study was the entire investor community in Purwokerto. The samples were taken using purposive sampling, namely 104 investors who can be sampled because they have met the existing criteria. Retrieval of data using the online questionnaire method with google form media. The data analysis technique in this study is multiple linear regression, by testing the coefficient of determination, F test and t test. Based on data analysis, the results showed that: (1) financial literacy has a positive effect on the behavior of novice investors, (2) risk preference has no effect on the behavior of novice investors, (3) motivation has a positive effect on the behavior of novice investors. The implication of this research is that financial literacy and motivation are fundamental for novice investors. That way, there is a capital market seminar or training needed so that novice investors have good financial literacy, especially in finance to support them. In addition, as a novice investor who has high motivation to invest, he will get more benefits from the future. The higher the level of financial literacy and motivation, the better the behavior in making investment decisions in the capital market. As well as students as investors should choose investment instruments according to risk preferences.

There is a loophole in regulation and policies. The act of optimizing the loophole in accounting regulation and policies is called as creative accounting. Therefore, this research aims to investigate whether the bonus compensation, leverage, and profitability are factors that influencing creative accounting. The population taken as objects of observation are 162 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sample selection is done by using the purposive sampling method. This research obtained a sample of 32 manufacturing companies listed on Indonesia Stock Exchange. This research uses three periods, so there are 96 sample data. This research is used panel data regression with EViews program. The results showed that the higher bonus compensation is followed by higher creative accounting. The higher leverage is followed by higher creative accounting. The higher profitability is followed by the higher creative accounting.

Banking is one of the most important financial sub-systems and is having a great influence in the economy of a country, including Indonesia. To define the condition of how bad or how good the economy of Indonesia is, it can be reflected from its financial performance. According to the data from Infobank Research Bureau (2012) which has done the assessment to 120 banks in Indonesia, it shows that there are 83 banks with excellent predicate, 25 banks are well-predicated, 10 banks are respectable, and only 2 banks are predicated to be having poor preformance. Based on that fact, Financial Performance appeals to be studied in this research. This research aims to analyze the Analysis of Factors Affecting Financial Performance of branch offices of PT. Bank Pembangunan Daerah Central Java (2012-2016). The research population is all of PT. Bank Pembangunan Daerah Central Java’sbranch offices of 2012 to 2016 period. Purposive sampling technique is used as research sample. Number of samples that fit for this research are 36 branch offices with the total of 180 observations. Classical assumption test in this research includes normality, autocorrelation, multicollinearity, and heteroscedasticity test. Hypothesis testing uses the analysis of multiple-linear regression. According to the result of the analysis, the Loan to Deposit Ratio (LDR), BOPO, and Net Interest Margin (NIM) affect the financial performance. Meanwhile, Capital Adequacy Ratio CAR) and Non-Performing Loan (NPL) has no effect towards the financial performance of Branch Offices of PT. Bank Pembangunan Daerah Central Java. It is also concluded that financial distress of PT. Bank Pembangunan Daerah Central Java’s branch offices is in good average.

This research is a qualitative case study. The research objective was to determine the level of capability, factors inhibiting performance capabilities, and strategies for improving the capability of APIP in Inspectorate of Banyumas. The population in this study are all structural officers, functional official auditors in Inspectorate Banyumas and also involve speakers from BPKP. The data used are primary data obtained from interviews, questionnaires, and documents as well as secondary data is a report and publication of the BPKP and Inspectorate of Banyumas. The results showed that the IA-CM capabilities of Inspectorate of Banyumas is at level 1 (initial) of 5 existing level, which means that the Inspectorate has not guaranteed its business processes in accordance with the rules and have not been able to detect the occurrence of corruption yet. The achievement of these levels is not in accordance with the National Medium Term Development Plan Year 2014-2019 that the target of APIP capability must already be at level 3 (integrated) in addition to be able to guarantee its business process and detect corruption, APIP also able to assess efficiency, effectiveness, and economy of an activity and is able to provide consulting on corporate governance, risk management and internal control. The implications of the above conclusion that in order to improve their capabilities, Inspectorate of Banyumas should make improvements that include fourteen key process areas (KPA) which is required to achieve the level 3. However, earlier must meet the requirements to achieve level 2 (infrastructure) in advance. Efforts to do are to make the proposed offering performance benefits, in coordination with the Regent and the Regional Employment Board in terms of hiring Inspectorate, planning education and training for auditors, to make way for the auditor to be a member AAIPI, guidelines on the preparation of PKPT based management priorities, budgeted work plan at 1 percent of the expenditure budget, and prepare SOPs related to the preparation of the Internal audit Charter and procedures for requesting audit data needs.

SMEs are a type of business that generally dominates in developing countries including Indonesia. So it can be said that SMEs are the main pillar of a country's economy, which contributes dominantly in supporting the state income. In general, the managers or owners of SMEs run their business in a rudimentary manner without accompanied by good corporate governance concepts. Good corporate governance today is seen as an important indicator of a stable economy. This will help to protect the rights and interests of shareholders and all other stakeholders, providing a framework for monitoring the actions and performance of management effectively and to drive better business results. In general, however, good corporate governance concepts are applicable to large corporations, so it needs a media to translate the concepts of good corporate governance from large companies to SMEs. One of the frameworks and such codes may not reflect the characteristics of SMEs, where in the SMEs, owners may also be the managers, or where company ownership can be shared across family members. But in general, for SMEs, corporate governance primarily is to improve business efficiency and performance, and less monitor management actions. So with the implementation of good governance in SMEs, it is expected that this type of business will grow and become more professional in sustaining the country economy.

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.

PSAK 50 & 55 (revised) is important for the banking sector, as it aims to increase transparency, reducing disclosure that only benefit for banking managerial and narrow down the possibilities of fraud. Income smoothing is one form of fraud that management is often done to maximize the benefits for themselves, so that make any investor  incorrect  in making  decisions  for  their  investment. This  study  is  a verification to test the truth of knowledge and previous research on banking companies listed on the IDX. This study takes the title: "The Effect of Firm Size, Profitability and Public Ownership Structure On Income Smoothing After The Implementation Of PSAK 50 & 55" (Case Study on Banking Companies Listed on the Indonesia Stock Exchange Period 2010-2014). The population in this study are all banking companies listed on IDX in 2010-2014. This study used 25 banking companies as samples obtained through purposive sampling   method. Discretionary   Accrual by Modified   Jones used   to   determine income  smoothing  practice. Multiple  Linear  Regression method  used  to  test  the effect of independent variables and the dependent variable in this study. The results of the study provides empirical evidence as follows, first, firm size has no effect on income smoothing practice. Second, return on assets has no effect on  income  smoothing  practice. Third, operating  profit  margin  has  no  effect  on income  smoothing  practice. Fourth, earnings  per  share negatively  affect  income smoothing  practice. Fifth,  public  ownership  structure  positively  affect  income smoothing practice. The findings of this study have implications for investors to be more cautious on earnings per share and public ownership structure in the decision to invest, because both of these factors have an influence on income smoothing practice.

This study aims to determine the effect of several factors, namely the size of KAP, management change, and financial distress on auditor switching in BUMN companies listed on the IDX for the period 2015-2019. Auditor switching is an important issue because it relates to the change of KAP or auditors in companies that can affect the audit results of their financial statements. This study focuses on voluntary auditor switching or outside of the applicable regulations. The population in this study were all state-owned companies listed on the IDX in 2015-2019. The sample was selected using a purposive sampling technique with the number of samples obtained as many as 75 samples. Data collection was carried out using the documentation method based on available information and data. The data analysis method used is logistic regression analysis and the processing is assisted by the IBM SPSS version 26 application. The results of this study indicate that: (1) KAP size has a significant negative effect on auditor switching; (2) management change has no effect on auditor switching; and (3) financial distress has no effect on auditor switching. The implication of the results of the research above is that companies need to change KAP or auditors in accordance with applicable regulations even though they have used large KAPs. Each company is also expected to be able to choose an auditor based on expertise in their field, not just based on the size of the KAP. Auditors from every KAP who are given excessive trust by clients and investors are expected to maintain their professionalism and independence by working objectively and not violating the code of ethics.