The existence of good corporate governance is expected to minimize the occurrence of earnings management practices when the company is in financial distress condition. This research aims to provide empirical evidence on the influence of financial distress on earnings management practices as well as the existence of good corporate governance projected by the proportion of independent commissioners and the proportion of audit committees in weakening the influence of financial distress on earnings management practices. The population of this study is property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling techniques used are purposive sampling techniques and obtained samples as many as 185 samples. The earnings management tool used in this study was classification shifting. The data analysis techniques in this study used Eviews 10. The results of the analysis provide evidence that financial distress affects earnings management practices, while the proportion of independent commissioners is unable to moderate, and the audit committee strengthens the influence of financial distress on earnings management practices.

A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

This paper aims to test the success of the village financial system (SISKEUDES) using the success model of information System DeLone & McLean and trust theory. Eight variables verified in research are system quality, information quality, service quality, trust in government organization, trust in technology, usage, user satisfaction and net benefits. The research was conducted by providing questionnaires to users of SISKEUDES SARBAGITA area (Denpasar, Badung, Gianyar and Tabanan) in Bali. Sampling of research samples was based on nonprobability sampling with purposive sampling and hypothesis testing was performed using Partial Least Square. The results of the research show that the quality of information system positively affected the use of SISKEUDES. Quality of information, service quality, trust in government organization, trust in technology did not have any effect on the use of SISKEUDES. The quality of the system, information quality and trust in technology proved to be positively influential on user satisfaction. Service quality and trust in government organization had no effect on user satisfaction but user usage and satisfaction proved to be positively influential on net benefits.