The welfare of people has always piqued our interest, and it remains the primary goal of nations around the world in their development endeavors. To effectively drive development efforts, it is critical to understand the diverse welfare features that exist in different locations. Thus, the purpose of this statistical analysis is to classify Indonesian provinces based on a comprehensive set of People's Welfare Indicators, which includes Population Density (PD), Percentage of Poor Population (PPP), Life Expectancy Rate (LER), and Average Years of Schooling (AYS). The methodology used in this study is Hierarchical Cluster Analysis, which employs five distinctive techniques: Single Linkage, Average Linkage, Complete Linkage, Ward's Linkage, and the Centroid Method. The data for this study was obtained from reliable secondary sources, notably the official website of the Central Bureau of Statistics (BPS), and it provides insights on Indonesia's welfare picture in 2021. The average linkage approach shows as the most suitable of the five hierarchical cluster analysis methods used, with the closest cophenetic correlation to 1. The analysis reveals three distinctive clusters within the Indonesian context. Cluster 1 demonstrates a tendency toward low PWI (People's Welfare Index) status, while Cluster 2 exhibits a notably high PWI status. Cluster 3 occupies an intermediate position, characterized by moderate PWI status. These findings not only give useful classification but also act as an important reference point for the Indonesian government. They provide an in-depth insight into each province's distinct welfare features, supporting smart resource allocation and prioritizing aid distribution in regions of highest need. As a result, this research is an essential resource for creating equitable and effective policies and methods to improve people's well-being throughout Indonesia.

This study explores the intricate relationships among Critical Thinking Skills, IT-Based Learning Innovation, Students' Mastery of Materials, and Academic Achievement in the context of education. The study employed a quantitative research approach to investigate the relationships. The hypotheses examined reveal significant findings. Firstly, IT-Based Learning Innovation positively impacts both Students' Mastery of Materials and Academic Achievement, emphasizing the pivotal role of technology in modern education. Secondly, Critical Thinking Skills influenced Students' Mastery of Materials and Academic Achievement, underscoring the importance of fostering these skills in students. Additionally, Students' Mastery of Materials was identified as a crucial factor positively affecting Academic Achievement. Moreover, the study confirmed that Students' Mastery of Materials mediates the relationship between IT-Based Learning Innovation and Academic Achievement, highlighting the indirect impact of innovative IT-based learning methods on Academic Achievement through enhanced material mastery. However, in contrast, Students' Mastery of Materials was not found to mediate the relationship between Critical Thinking Skills and Academic Achievement, suggesting a potential direct link between these factors. Theoretical implications encompass enriching educational theory by emphasizing the significance of Critical Thinking Skills and the multifaceted nature of academic achievement. Practical implications include curriculum revisions, pedagogical approaches, and assessment strategies that promote critical thinking and effective technology integration. Bridging the digital equity gap is crucial, and future research should explore intervention strategies and international comparisons to inform evidence-based educational practices. Overall, this study contributes to a comprehensive understanding of the complex dynamics in education, offering insights for both researchers and educators.

This research aims to analyze the direct and indirect influence of the use of Big Data and Cloud Computing Platforms on the smooth processing of financial accounting system data and its implications for the success of village development. This research used quantitative methods, using Saturation sampling techniques, and obtained a sample of 131 respondents who were village financial information system operators, consisting of 131 villages in Pringsewu Regency, Lampung Province, Indonesia. The data collected from the surveys was then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research and data analysis demonstrate that Cloud Computing Platforms significantly enhance the efficiency of processing financial accounting system data. Additionally, Cloud Computing Platforms have a direct and positive influence on the success of village development. Moreover, the efficient handling of financial accounting system data directly and significantly impacts the progress of village development. Furthermore, the application of Big Data has a direct and substantial impact on the effective processing of data in financial accounting systems, as well as on the achievement of success in village development. Ultimately, the efficient data processing of the Financial Accounting System serves as a partial intermediary between the utilization of Big Data and Cloud Computing Platforms, and the achievement of village development in Pringsewu Regency, Lampung Province, Indonesia. Because the independent variable is able to significantly influence both directly and indirectly the dependent variable.

This study examines whether capital structure determinations by Indonesian publicly listed firms (Tbks) are influenced by the behavioural biases of overconfidence and optimism, with the underlying rationality frameworks being framed by relevant financial information and impacted by decision-makers’ demographic attributes. Data were obtained from survey respondents and statistically analysed using partial least squares structural equation modelling to identify the indicators of causative dynamics within the hypothesised relationships. Sampled Tbks’ management (CEOs/CFOs) displayed the inherent behavioural traits of overconfidence and optimism in their capital structure determinations. However, such behavioural variables were not statistically proven to significantly influence capital structure decision-making and, hence, were not validated as capital structure determinants. The pecking order framework was revealed to have a significant framing effect on capital structure decision-making by sampled managers. Sampled managers’ demographic attributes and backgrounds were found to be capital structure determinants but did not have a mediating or moderating influence on the modelled relationship between behavioural variables and capital structure.

Tourism village development projects have become attractive to the community during the Covid 19 Pandemic and after. This condition is caused by many people in urban areas who wish to travel to natural and indigenous cultural destinations. Tourism village development is a process that emphasizes ways to develop or advance tourist villages. Village green tourism development projects through natural and cultural destinations are expected to provide sustainable village economic sustainability. The distribution of questionnaires to obtain the potential for village tourism development was determined by the project team that will develop in identifying, assigned consultants and key people from local villages, including leaders with a total of 46 respondents. Data processing looks at the relationship between village economic sustainability and village economic sustainability through natural and cultural tourism potential using partial least squares. The data processing results show that the village tourism development project has a positive effect on nature tourism potential, cultural tourism potential, and village economic sustainability by increasing the welfare of local communities. The nature tourism potential of the village, which has attractive mountains and a reliable source of agricultural products, is capable of impacting the local community's interest. Cultural tourism potential owned by the village with attractive tourist performances on a regular and well-scheduled basis and the ability of the village to show dance performances that reveal their identity can impact the village's economic sustainability. The village green tourism development project is set in the finalization stage of project planning by considering the project completion time.

Seaweed had proven to become a fisheries commodity to provide a significant multiplier economic effect for coastal community in Southeast Maluku District during 2005-2013. However, the declining on the productivity of seaweed has given a direct impact on welfare of farmers and coastal communities in this region during the recent years, due to asymmetric information on seaweed farming associated with prices, latest technology and all pre and post production activities. Thus, forming a dedicated information centre for seaweed farming in the region has become a necessity. As small island regions, in Southeast Maluku district, farmers and all stakeholder have to deal with cliché problems such as insufficient infrastructure, lack of transportation, farmers locations that spread across the islands. This paper focused on the selection of suitable location for the information centre for seaweed farming in Southeast Maluku district, Indonesia. Analytical hierarchy process (AHP), in classical and fuzzy forms, was an approach used on this study for suitability analysis. Moreover, GIS for spatial analysis in addition to AHP was used to compare the best results for the location of information centre for seaweed farmers. The results show that fuzzy AHP could provide more suitability location compared with conventional AHP. Most of suitability locations were located in three sub-districts regions and also most of them were located in Kei Kecil Island and Kei Besar Islands due to the geographical characteristics of the region. The sensitivity analysis was conducted to measure the sensitivity of the results when the weight of each criterion was changed. The outcome of this study was to serve its purpose as an input and comparison study for a recent local government of Southeast Maluku' policy on developing seaweed farming in this region.

This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.

The technological era is a dilemma in the economic growth of a region. The policy of economic development, at least, contains two main objectives to be achieved, namely growth and equity. These two goals are usually in conflict with each other. That is, if growth reaches a high level, then equity reaches a decline so that the conscious effort to create a balance is one of the goals of development. Growth to increase income per capita is an effort in progress to increase output (through the use of factors of production with or without technological change) continuously in the long run, which is always associated with population growth. Because with high output growth coupled with high population growth, the growth of output will become a new problem, so efforts to overcome unemployment are also a crucial part of development. Equitable distribution of fixed income is one of the critical issues faced by an economy. Doing a real business venture so that the rent is more evenly distributed is an essential responsibility of an economic system. The development of an economy will cause changes that are not always good due to the use of labor. This sometimes causes the number and level of unemployment to increase, along with population growth. Finally the paper considers whether there is any evidence of government expenditure, Private investment and poverty rates on Income distribution in East Kalimantan Province is Significantly influenced but Economic is not Growth.

Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and effective audit results. The aim of this study is to examine the factors influencing (determinants) the effectiveness of the internal audit function in Indonesian local government organizations. The research samples were 137 respondents. This study used primary data in the form of a questionnaire. The hypothesis testing technique used Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. The results of statistical tests showed that independence, competence, and management support could increase the effectiveness of the internal audit function. However, this cooperative relationship does not moderate the influence of competence and management support on the effectiveness of internal audit. The practical implication of this study is that in order to increase the effectiveness of internal audit, internal auditors must uphold an attitude of independence, objectivity and freedom from conflicts of interest in carrying out their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of public sector internal audit, internal and external auditors must increase cooperation to improve the effectiveness of internal audit, especially in discussion activities between internal and external auditors, communication between internal and external auditors, and activities to share working papers between internal and external auditors.

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.