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.

The purpose of this study is to analyze the demographic and personality characteristics toward the level of student's financial literacy. We use gender, age, parental income, pocket money, and place of residence as the proxies of demographic characteristics. In addition, financial attitude, and financial behavior are considered as proxies of personality characteristics. The population of this research is the students of business/management department of Universitas Negeri Jakarta. We use 194 students as the sample which represents twenty percent of population. The result of this study shows that the level of financial literacy of the students is in middle category. We use logistic regression as the statistical tool and also found that several proxies like age, pocket money, and financial behavior had positive effects toward the level of student's financial literacy. However, other proxies like residence and financial attitude had a negative sign on financial literacy. While gender and parental income had no significant effect on financial literacy.

This study aims to examine the interplay between adjustments in risk and adjustments in capital of the Indonesian commercial banks using a simultaneous approach. In addition, the study analyzes bank specific factors determining the adjustments of risk and adjustments in capital as well as the role of capital buffer and the business cycle in moderating that adjustments. The study uses Two-Stage Least Square (2-SLS) model of panel data techniques to analyze the data of 68 commercial banks from 2005 to 2018. The results show that adjustments in risk and adjustments in capital influence each other simultaneously in a positive direction. Capital buffer levels weaken the influence of capital adjustments on risk adjustments and the effect of risk adjustments on capital adjustments. Last, the business cycle weakens the effect of risk adjustments to capital adjustments but does not weaken the effect of capital adjustments to risk adjustments. The results may suggest that the Indonesia Financial Services Authority must tighten bank supervision despite good economic conditions and ensure that an increase in bank risk must be accompanied by an increase in capital. It must pay more attention to banks with low capital buffer because these banks may speculate more by increasing their risk without raising capital adequately.

There are pros and cons to the internal factors of the firm value. Some internal factors that play a role in firm value are company size, leverage, and profitability. The purpose of this study is to analyze the internal factors that influence the firm value. The research sample is all companies listed on the Indonesia Stock Exchange in 2012-2017. The dependent variable in this study is the firm value, while the independent variables are firm size, leverage, and profitability. The method used is the data panel. The results show that leverage had a negative and significant effect on firm value. In contrast, profitability and company size had a positive but insignificant effect on firm value. The results are in line with the allegation that the larger the company's size, the higher the investor's confidence in the company's ability to provide a return on investment. This evidence is in line with the allegations in the hypothesis that company size has a positive effect on its value.

This study aims to examine the effect of cash holding and external financing on investment-cash flow sensitivity. The sample in this research is the firm of non-finance which was listed on the Indonesia Stock Exchange over the period 2008-2017. The sample in this study was divided into categories of financial constraint to determine the influence of both variables more clearly on firms with different financial conditions. The research method used panel data regression by using fixed effect model to estimate investment-cash flow sensitivity. This study found that cash holding had a positive and significant effect on investment-cash flow sensitivity. Furthermore, external financing also had a positive and significant effect on investment cash flow sensitivity. The result of research refers that external financing is a substitute of internal funding to finance their investment; therefore, the companies have to manage finances well to their investment to enhance the value of the company and maximize shareholder wealth.

The purpose of this study is to determine the effects of green accounting and Material Flow Cost Accounting (MFCA) on environmental performance as indicated by PROPER rating. This study is conducted on cement manufacturing companies in Indonesia by using a descriptive quantitative research model tested on three variables: green accounting, MFCA, and environmental performance. The green accounting aspect is taken from the extent of Global Reporting Initiative (GRI) disclosure and MFCA is focused on the effectiveness of costs. The MFCA dimensions are production costs, size of production area, and production value. Environmental performance aspect is measured by the PROPER rating issued by the Ministry of Environment and Forestry. The study is conducted in several stages. First, a literature review of previous research related to green accounting, MFCA, and environmental performance is performed. Next, the research problems are formulated. After that, the data from the companies are collected and analyzed by using SmartPLS. Finally, it is concluded that green accounting affects environmental performance, whereas MFCA has no effect on environmental performance.

Online shopping is recently showing rapid development. There are a lot of e-commerce sites with several categories that appear in the community, along with changes in the way people shop from conventional shopping into virtual shopping. The most publicly visited e-commerce sites are C2C e-commerce sites, namely Tokopedia, Shopee, Bukalapak, and Elevenia. However, the popularity of C2C e-commerce sites must be reviewed since there is a decrease in marketing performance and in brand share over the period 2018-2019, which can weaken and harm C2C e-commerce sites. This research was conducted to analyze the factors that influence trust, purchase intention, and transaction security to improve consumer purchasing decisions of C2C e-commerce sites in Central Java. Using data from 160 respondents who had made purchases on the C2C e-commerce site throughout 2019, ten hypotheses were proposed through the Structural Equation Model (SEM) analysis. The results show that purchasing decisions were influenced by trust. Consumer trust increases if the quality of the products provided by the website is adequate, thus will shape consumer trust.

This study aims to determine and analyze the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Net Profit Margin (NPM), Return On Equity (ROE) and Total Asset Turnover (TATO) on Profitability (ROA) in the trading, service and investment subsector companies on the Indonesia Stock Exchange (IDX) over the period 2014- 2018. The data used is panel data with 6 companies for 5 years obtained from the Annual Report published on the IDX website. The results of this study indicate that CR and DAR partially negatively affected ROA, and ROE had a positive effect on ROA, while NPM and TATO had no effect on ROA. Overall testing shows that all financial factors had a significant effect and contribute to explain changes in profitability of 89.6 percent.

This study aims to analyze the ability to determine the weight of securities of stocks, bonds, mutual funds and deposits in the implementation of employer pension funds in Indonesia based on variables of asset allocation, portfolio turnover, board size, institutional ownership and diversification of the portfolio performance. The data collection method used was non-participant observation. By using a data pooling technique which combined time series data over period 2016-2018 and a cross section data of 64 Employer Pension Funds (DPPK, Employer Pension Funds), 192 observed analysis units were obtained. The effect of the variables was analyzed by using Structural Equation Modeling (path) as the analysis technique and using LISREL (Linear Structural Relationships) program. The test results showed that the asset allocation strategy had a positive effect on the investment portfolio performance. The same also happened to institutional ownership and diversification variables which also had a positive and significant effect on the investment portfolio performance. However, this study showed that there was no positive effect on the board size and portfolio turnover on the investment portfolio performance. Theoretical and managerial implications and also the limitations of this study are discussed at the end of this study.

The firm's value becomes fundamental and important when it goes public which is a basis for investment decision. Intellectual capital as a spectrum of artificial intelligence capabilities helps us reveal patterns of big data in information-based historical data to do jobs faster and better with the help of technology. This research purposes to verify the model firm's value based on financial ratios, intellectual capital, and dividend policy. The populations in this research are on the automotive sub-sector companies and components that are listed in Indonesia Stock Exchange (IDX) over the period 2010-2019 and eleven companies met the requirements for sampling. Methods of data analysis is based on path analysis and Sobel test which comprise the classical assumptions test, linearity test, the total coefficient of determination and estimation, and hypothesis test through direct and indirect effect. The results of this research indicate that the firm's modeling value based on financial ratios, intellectual capital and dividend policy with outcome findings of financial ratio's viz. liquidity, solvency and profitability ratio did not significantly influence the dividend policy, while dividend policy had a significant influence on firm's value. Furthermore, financial ratios mediated by dividend policy were only influenced by solvency and profitability ratios while the liquidity ratios and intellectual capital factors were not significant effects.