The purpose of this study was to examine the effect of reward, punishment and psychology on academic cheating. This type of research is quantitative with a population of 39 students at Alhimni Education Center and a sample of 31 results from the purposive sampling method. The data used are primary data through questionnaires and measured by a Likert scale. The data analysis technique uses descriptive statistics through the SmartPLS testing tool with outer model and inner model measuring instruments. The results of the study showed that punishment had a negative and significant effect. While reward had a negative effect and psychology had a positive effect but both were not significant.

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

This research aims to determine and analyze the role of MSMEs in improving the economy of village communities in Limboro village. As for the usefulness of research (1). Theoretically useful for the author, it is hoped that this research can be an example for future researchers, especially for researchers who discuss the role of Abon Roa Fish MSMEs in improving the economy of village communities in Limboro Village. The type of research used is qualitative research with a descriptive approach. The data collection techniques used were interviews, observation, documentation. The results of this research show that the role of MSMEs has a significant influence on the economy of village communities.

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Achieving human development requires GRDP because economic guarantees will increase income and productivity as a result of development, with the main objective being price stabilization (by stabilizing inflation) and preventing the spread of poverty by paying attention to the stability of prices of goods and services on the market. The aim of this research is to determine whether there is an influence of Inflation (X1) and CPI (X2) on GRDP (Y) in Bandar Lampung 2012-2019, either partially or simultaneously. In this research the author uses secondary data with a quantitative approach. The data in this research was obtained through the Central Statistics Agency which was accessed online. So in this research the author used a document study method for collecting secondary data. In analyzing this research the author used the classical assumption test method and multiple linear regression models using IBM SPSS Statistics 26. The analytical method used in the research was the classical assumption test. The results of this research show that the GRDP  in Bandar Lampung in 2012-2019 was only influenced by inflation, not by the CPI.The Coefficient of determination shows that inflation and CPI have a Simultaneous influence on GRDP of 77,7%.

This study focuses on the effectiveness of supervision and regulation conducted by Bank Indonesia (BI), the Financial Services Authority (OJK), and the Deposit Insurance Corporation (LPS) in maintaining financial system stability in Indonesia. (LPS) in maintaining financial system stability in Indonesia. Through a qualitative qualitative approach with a literature review method, this research explores the role of each institution and identifies potential overlaps in each institution and identifies potential overlapping regulations that could affect national financial stability. can affect national financial stability. The results show that BI, through consolidated supervision and macroprudential policies, plays a significant role in maintaining monetary and financial stability. OJK, with its overarching mandate over the financial services sector, has implemented various regulations to ensure the integrity and stability of the financial system. to ensure the integrity and stability of the financial system. LPS contributes by guaranteeing customer deposits and handling failed banks, as well as coordinating with BI and OJK to maintain banking stability. with BI and OJK to maintain banking stability. To improve effectiveness, it is recommended to strengthen inter-agency coordination, regulatory harmonization, supervisory capacity, macroprudential policy, education and transparency, and international collaboration to maintain financial system stability, support sustainable economic growth, and improve public welfare.