This study investigates the association of industry specialization at the engagement partner level and audit firm level with aggressive earnings management and modified audit opinion. The study employs a sample of 570 firm-year observations of manufacturing industries on the Indonesia Stock Exchange from 2014 to 2018 using a binary logistic regression model. First, this study finds no evidence of a relationship between industry specialization at the engagement partner level and audit firm level with aggressive discretionary accruals. Furthermore, the author finds evidence of a positive association between industry specialization at the audit firm level and aggressive real earnings management due to high audit quality. Finally, the study finds evidence that industry specialization at audit firm level is likely to issue modified audit opinion. This study contributes to the study of industry specialization at the engagement partner level and audit firm level, which is rarely performed in Indonesia. Policy makers and capital market players might learn some lessons from the audit quality of external auditors with industry specialists as the gatekeeper of the capital market. Moreover, this study has provided a valuable perspective to practitioners, researchers, and policy makers in other emerging markets regarding the quality of industry specialization at the partner and audit firm level.

This research aims to analyze the role of religiosity in moderating the influence of servant leadership and job satisfaction on the education office employees’ performances of Pekanbaru City. The sample of the research includes 121 employees and the sampling used a simple random sampling method. This research used closed questionnaires and the results of data are processed using SmartPLS 3.0. The result of the research is: (1) Variable of servant leadership has a significant effect on the employees’ performances, (2) Variable of job satisfaction has a significant effect on the employees’ performances, (3) Variable of religiosity moderating the influences of servant leadership (has a negative significant effect) on the employees’ performance, and (4) Variable of religiosity does not play any moderating role between job satisfaction and employees’ performances.

Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management. Based on agency theory, this study tested three hypotheses on two income-smoothing objects: operating income and net income. This research is a quantitative study with data in Indonesian public manufacturing companies’ financial statements dated December 31, 2009 - 2018 obtained from the Indonesian Capital Market Directory. Hypothesis testing uses a binary logistic regression approach. The practice of income smoothing exists in manufacturing companies in Indonesia. Management shift income with object engineering is gross profit by 30.2% and net income by 21.7%. Hypothesis testing confirms that the commissionaire board size is not a mechanism of supervision effectiveness. The independent commissioners’ size was able to suppress income smoothing in manufacturing companies. Audit tenure has a negative effect on income smoothing. The audit period is directly proportional to the auditor’s ability to limit income smoothing. These results contribute to the formulation of policies, especially in improving the quality of corporate governance. Even the public and investors can understand the indications of income smoothing practices. New evidence suggests that income smoothing is less likely to be desired by corporate governance mechanisms. The motive for income smoothing is considered opportunistic. Audit tenure improves the quality of oversight of accounting engineering actions, contrary to the previous opinion that tenure reduces auditor independence.

The impact of teacher leadership and curriculum on the effectiveness of learning technology utilization and the quality of e-learning has been proven by research. The study included 165 samples of teachers from Halang Island, Riau, Indonesia. Respondents are certified teachers with a minimum of ten years of experience, as determined by the purposive sampling method. Respondents completed a research questionnaire, which was used to collect data. Data ws proceeded with Smart PLS software, including validity, reliability, and hypothesis testing. The study's findings demonstrated that teacher leadership and curriculum directly impacted the effectiveness of learning technology utilization. The quality of e-learning was directly influenced by teacher leadership, curriculum, and the effectiveness of learning technology utilization. Finally, teacher leadership and curriculum impacted e-learning quality through the effectiveness of learning technology utilization. This study suggests two points. First, if you want to improve the effectiveness of learning technology utilization, the policy priority should be to update and then improve teacher leadership. Second, increasing the effectiveness of learning technology utilization is a policy priority if you want to improve the quality of e-learning. It was followed by curriculum updates and increased teacher leadership.

The paradigm shift in local government financial management necessitates a change in the perspective of government officials, viewing them as financial managers. This study explores the intriguing aspect of assessing managerial performance, particularly in government organizations. The uniformity in reward structures, such as salary and benefits, irrespective of different workloads, adds to the interest in this investigation. To analyze these factors, a quantitative approach with Partial Least Squares (PLS) as an analytical tool and path analysis for mediation examination is employed. The target population for this study comprises employees from the planning division of the Central Sulawesi Government. A saturated sample is used as the sampling technique. Data collection involves distributing 180 questionnaires to gather relevant information. The results of this study reveal several important findings. Firstly, it tests the hypothesis that electronic participatory budgeting does not have a direct effect on work tension. Secondly, it demonstrates that budget emphasis has a direct effect on work tension. Thirdly, it concludes that work tension does not have a direct effect on managerial performance. Additionally, the study indicates that job tension does not mediate the effect of electronic participatory budgeting on managerial performance. However, work tensions are found to mediate the influence of budgetary emphasis on managerial performance.

This research aims to present the Hybrid SSA-TBATS approach as an alternate forecasting technique that does not need specific assumptions or requirements such as stationarity, linear or nonlinear process, and normality. This analysis used Indonesian exports (in millions of USD) from January 1993 to July 2022. The findings of this research reveal that the Hybrid SSA-TBATS method outperforms SSA and TBATS in forecasting accuracy and defines the window length and number of groups. Therefore, it is highly recommended based on MAPE since it does not need any information on the characteristics of the data to be forecasted.

The main objectives of this research are to identify significant spatial and temporal components associated with diarrhea and provide an accurate forecast. Using data from the Ban-dung city health surveillance system, the analysis reveals a decreasing trend in both the number of incidences and the estimated relative risks of diarrhea in most districts. Key factors contributing to diarrhea variation include temporally structured, spatially structured, and unstructured effects of space-time interaction Type I. No clear seasonal pattern is observed in diarrhea incidence among children under five, emphasizing the need for consistent vigilance and preventive measures. Spatial clustering was observed in the eastern and western parts of Bandung city. The forecasting model predicts a continued decline in diarrhea incidence and relative risk throughout 2022.

In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater flexibility. Financial resilience also has implications for an organization's liquidity. One of the critical factors influencing financial resilience in public sector organizations is the quality of its audit. Ensuring high-quality audits is vital for assessing the accuracy and reliability of an organization's financial statements. This study aims to investigate the impact of audit quality and internal control on financial security, with information quality serving as a mediating factor. Quantitative research methods were employed to collect and statistically analyze the data. The study gathered information through questionnaires distributed to the Auditors of the Supreme Audit Board, with a sample size of 321 participants. The data was then processed using SmartPLS software. The research findings demonstrate a significant relationship between audit quality and internal control, positively influencing the organization’s financial resilience. Furthermore, the study reveals that information quality acts as a crucial mediator, linking audit quality and internal control to financial security. The analysis shows that audit quality significantly affects information quality. However, the direct impact of audit quality on financial resilience is not significant. On the other hand, internal control significantly influences both information quality and the organization’s financial resilience. Additionally, the quality of information also has a significant effect on the organization’s financial resilience.

Nonhomogeneous Continuous-Time Markov Chain (NH-CTMC) is a stochastic process that can be used to model problems where the future state depends only on the current state and is independent of the past. The transition intensity in NH-CTMC is not constant but is a function of time. In this paper, NH-CTMC is employed to model information dissemination on Twitter, where transitions occur only from followee groups to follower groups. Information is considered spread on Twitter when followers retweet posts from their followees. The tweet-retweet process on Twitter satisfies the Markov property, as a retweet from a follower depends only on the tweet posted just before by the corresponding followee. The probability of a tweet spreading is determined by the transition intensity, assumed to be a Sigmoid function whose parameters are estimated using Maximum Likelihood Estimation (MLE). This method is applied to Twitter data from Indonesia related to discussions on Covid-19 vaccination. The results indicate that information about Covid-19 vaccination on Twitter spreads rapidly from followees to followers in the first 20 hours, and then slows down after 40 hours. The NH-CTMC model outperforms the Homogeneous Continuous-Time Markov Chain (H-CTMC) approach, where the transition intensity (tweet spreading intensity) is assumed to be constant.

Online shopping has developed rapidly in Indonesia since the Covid-19 outbreak, making potential customers frequently browse e-commerce. In e-commerce there is a social commerce construct which is a construction originating from social commerce such as online reviews. Depth from online reviews on a product cannot necessarily be trusted and prospective customers also cannot use other people's experiences as an assessment of product quality. Customer review also considers perceived value from a utilitarian and hedonic perspective. Therefore, this study analyzes the effect of perceived value on browsing behavior in C2C e-commerce with the antecedent depth of review in Indonesia. This study uses SOR (stimulus-organism-response) theory. The population of this study are individuals who live in Indonesia and have done shopping online in one commerce which has facilities online review such as Tokopedia, Blibli, Amazon, Alibaba, and JD.ID. Sampling technique nonprobability sampling by using techniques convenience sampling total 137 samples. The data collection method uses the survey method, while the data analysis method used is PLS-SEM. The results of the study show that depth review affects perceived utilitarian and hedonic values, and perceived utilitarian and hedonic values also affect browsing. Thus, all hypotheses are accepted, which means that there is an influence of perceived value on browsing behavior in C2C e-commerce with an antecedent of review depth. This research can be used as a reference for further studies by digging deeper into the effect of the depth of review on other variables that can have an impact on the viability of a seller's business in e-commerce. This research can be used as a reference for sellers to evaluate and create strategies to encourage customers to give positive reviews so that they can influence other readers when browsing e-commerce where it is hoped that purchases will occur. This research pioneered the study of perceived value of browsing behavior in C2C e-commerce with antecedents of depth of review in Indonesia.