The objective of this research is to study and analyze the direct effect of public governance, human resource competence, characteristics of Government Internal Supervisory Apparatus, and Government Internal Supervisory System on the quality of Local Government Financial Report and the indirect effect of public governance, human resource competence, and characteristics of Government Internal Supervisory Apparatus on the quality of Local Government Financial Report with the mediation of Government Internal Supervisory System. The samples are 148 local government agencies’ financial administration officials, selected according to certain criteria. As SEM-PLS was used for hypothesis testing, this study finds that public governance, human resource competence, characteristics of Government Internal Supervisory Apparatus, and Government Internal Supervisory System directly have positive effects on the quality of Local Government Financial Report. Furthermore, the Government Internal Supervisory System fully mediates the effect of human resource competence on the quality of the Local Government Financial Report and partially mediates the effects of public governance and characteristics of Government Internal Supervisory Apparatus on Local Government Financial Report.

This article evaluates the relationship of macroeconomic variables of the domestic market with the stock index on the Moscow exchange and selects forecast specifications based on an integrated autoregressive model - the moving average. The methods used are included in an integrated autoregressive-moving average model with exogenous variables and seasonal component, Box and Jenkins approach, auto.arima in R function, Hyndman and Athanasopoulos approach, and maximum likelihood method. The results demonstrate that the inclusion of external regressors in the one-dimensional ARIMAX model improves its predictive characteristics. Time series of macro-indicators of the domestic market – the consumer price index, the index of output of goods and services for basic activities are not interrelated with the index of the Moscow exchange, with the exception of the dollar exchange rate. The positive correlation between the Moscow exchange index and macro indicators of the world economy - the S&P stock index, the price of Brent oil, was confirmed. In models with minimal AIC, a rare presence of the MA component was found, which shows that the prevailing dependence of the stock market yield on previous values of the yield (AR component) and thus, better predictability of the yield. It has shown that for stock market forecasting, "manual" selection of the ARIMA model type can give better results (minimum AIC and minimum RMSE) than the built-in auto.arima algorithm in R. It is shown that from a practical point of view, when selecting forecast models, the RMSE criterion is more useful for investors, which measures the standard error of the forecast in points of the stock index. For the scientific novelty, using Russian financial data for the period from March 2000 to March 2018 to measure the connection of macro indicators of domestic and global markets with the Moscow exchange stock index, considering seasonality can be noticed. The comparison of the forecast model’s accuracy of the ARIMA type obtained by automatic and "manual “selection by AIC and RMSE is performed in favor of "manual" selection. It could be noted that the main conclusions of the article can be used in scientific and practical activities in the stock markets as a practical significance.

Corporate social responsibilities (CSR) have gained the attention of regulators and recent studies due to their comprehensive influence on the firm performance. Thus, the present study examines the impact of CSR practices such as social welfare, human rights and physical environment on SMEs performance in Vietnam. This research also investigates the mediating role of organizational support among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study has followed the primary data collection methods such as survey questionnaires to collect the data from respondents and also executed the smart-PLS for analysis. The results indicated the social welfare, human rights and physical environment have a positive association with SMEs performance in Vietnam. The results also exposed that organizational support positively mediates among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study guided the regulators while developing the regulations related to CSR and firm performance.

The dry port (or land port) is an inland area or an intermodal port directly connected to a seaport. Cikarang Dry Port, as one of the best performing dry ports among other dry ports in Indonesia, only contributes 18% of the loading and unloading volume at Tanjung Priok port. This study examines the effect of supply chain collaboration and service stakeholder engagement on Dry Port Company's performance. The data collected from a questionnaire. The 55 responses from employees of Cikarang dry port and a logistics company in Jakarta. The hypothesis was tested by multiple regression. This study confirms that government regulation and Stakeholder Commitment positively impact the performance of port companies. The study inspires managers to recognize the positive results of government regulation practice among stakeholder engagement organizations to improve port performance in port supply chains.

In this study, the factors to be researched are internal factors related to financial ratios such as market ratios namely Price Earnings Ratio, Leverage Ratio namely Debt to Equity Ratio, and Profitability Ratio namely Return on Assets (ROA) as variables that affect Stock Prices in real estate companies in Indonesia Stock Exchange. The data used are secondary data from time series that have been transformed from the Indonesia stock exchange. The method used is multiple regression with OLS, to find how much the influence of independent variables have as driving forces on stock prices. The results obtained from this study are price earnings ratio, debt to equity ratio, ROA simultaneously affect the stock prices of Real Estate companies in the Indonesian stock exchange. Meanwhile, partially, the three variables deserve to be the driving factor for share prices in real estate companies at the Indonesia Stock Exchange.

SISKEUDES is a financial system used by the village government aimed at improving accountability, creating common perceptions in the delivery and application of various laws and regulations in the form of village financial management systems and procedures. Implementation of SISKEUDES helps us improve good corporate governance of village government in Indonesia. However, in the Village Assistance Report in Badung Regency in 2018 and 2019, there were input errors from planning, budgeting, administration and financial reporting. Based on this phenomenon, this study tested the predictor of successful application of the system. The measurement of SISKEUDES success is based on DeLone and McLean information system success model. This study examines the direct effect of system quality, information quality, service quality and quality of human resource on use, user satisfaction and net benefits. The sample determination technique uses purposive sampling with criteria of all SISKEUDES users in Badung Regency Village Government with a minimum of 1 year working experience. Data analysis uses Partial Least Square with SmartPLS 3. The results show that only system quality, information quality, and service quality have positive effects on user satisfaction, while the quality of human resources has no effect on user satisfaction. The quality of information, the quality of service, and the quality of human resources have positive effects on the use, while the quality of the system has no effect on the use. The quality of information, service quality, use and user satisfaction have positive effects on net benefits.

The lifestyle of Indonesian people who are very consumptive makes it difficult for people to invest. This can be shown in the number of capital market investors in Indonesia which is only 0.61% of the total population. The low level of financial literacy in Indonesia is one factor. Many people do not understand finance so they cannot manage finances properly. In this study, we look for 130 respondents who are college students to find out how financial socialization and financial experience influence on investment intention through financial literacy. The theory used in this research is theory of planned behavior and social learning theory. In this study, financial literacy can only mediate the financial experience of investment intention. The results of this study are in accordance with the theory of planned behavior in which one of the elements is perceived behavioral control with self-control factors originating from within, namely experience so that the financial experience is expected to generate interest in investing.

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.

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.

Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and for this reason, the field of accounting education has faced reforms and adaptation to new forms of application. The adaptation of accounting education to ISCE is a very important factor in the adaptation of accounting services worldwide. For this reason, research was presented, which measured the impact of accounting education reforms on accounting services in Kosovo, i.e. the adaptation of accounting education programs to ISCE and curricula. Professors from accounting universities and professors of accounting in high schools in Kosovo were surveyed for this. The sample was random, with one in three teachers selected. Data were analyzed through the SPSS program, while regression and correlation method was used to validate the hypothesis. Based on the results we see that the implementation of reforms in the framework of accounting education and adaptation to ISCE has an impact on the quality of accounting services at both university level (p-value ≤ 0.01) and secondary level (p-value ≤ 0.01). Correlation analysis shows that we have a significant relationship between the implementation of accounting education reforms and the quality of accounting services (rho = .628 **, p-value <0.01) at both university and secondary level (rho = .652 **, p-value <0.01). Finally, the implementation of accounting education reforms is well on the way to the development of accounting education in Kosovo, so we must have a proactive approach to the development of this field.