Archive for category: Uncategorized

This study aims to explain the possibility of financial statement fraud based on the pentagon’s fraud perspective. The research uses a quantitative approach using secondary data. The research population is in the form of banking companies listed on the Indonesia Stock Exchange in 2020-2021; Sample selection in the form of purposive sampling. The results showed that financial stability, independent commissioners, change in auditors and change of directors, frequency photo CEOs have an insignificant positive effect on the potential for financial reporting fraud. The results of the moderation variables show that the size of the company is able to strengthen the positive influence of independent commissioners, but has not been able to moderate the influence of financial stability, change of auditors, change of directors and frequency photo of CEOs on the potential for financial reporting fraud.

After the oil palm plantation project, the development of the Parindu sub-district increased rapidly. Many residents both from West Kalimantan and outside the region are encouraged to come to the area to work and settle in the area. This study aims to explain socio-cultural contacts and habits in everyday life that have increased and changed patterns of social relations. This research is a descriptive research with a qualitative approach. Data collection techniques based on interviews and observations and analyzed using qualitative analysis. The findings show that oil palm plantations have driven social change in terms of community social status, social relations and lifestyle. Social changes related to social status are characterized by career changes. This can be caused by different work profiles and job opportunities. Social changes in the aspect of social relations are marked by changes in the pattern of simple regional relations which result in complex relationships that span across village boundaries.

Analyzing the effect of leadership and work environment on employee job satisfaction, the influence of leadership and work environment on employee performance then the effect of job satisfaction on employee performance and the role of job satisfaction in mediating the influence of leadership on employee performance is the aim of this research. This type of research is quantitative research with a sample of 100 respondents who are employees of CV. Akemi Bali Craft in Klungkung with the total sampling method. The data analysis technique used is Partial Least Square (PLS). The results of this study, leadership and work environment have a positive effect on job satisfaction, leadership and work environment have a positive effect on employee performance, and job satisfaction has a negative and insignificant effect on employee performance. The mediating role of job satisfaction in the relationship between leadership and performance shows that the indirect relationship is not significant while the direct relationship is also significant, so job satisfaction is not a mediation between leadership and performance. This means that job satisfaction is not able to explain why leadership affects employee performance. That to obtain maximum performance requires good leadership in order to maximize the performance of its employees. Then the mediating role of job satisfaction on the relationship between the work environment and performance shows that the indirect relationship is not significant while the direct relationship is also significant, so job satisfaction is not a mediation between the work environment and performance. This means that job satisfaction is not able to explain why the work environment affects employee performance. That in order to obtain maximum performance, a good work environment is needed in order to maximize the performance of its employees.

Investment has an important role, considering that a country needs investment, especially for developing countries. One of the investment problems in Indonesia is the issue of legal certainty. This problem arose both because of the disharmony of related legislation and the issue of synchronization. Even though the issue of legal certainty is something that is expected by every investor, this is because investment is related to the expected profit in the future. Therefore, it is necessary to have arrangements in terms of legislation, as well as services. The arrangement of services also needs to be accompanied by the arrangement of the legal system. Therefore the concept of an investment legal system must include the arrangement of investment law and related laws, such as labor law issues, licensing laws that encourage certainty and protection for the continuity of investment.

The phenomenon of transactional sexual relationship among youth in sub-Saharan Africa especially at Universities in South Africa is becoming rampant these days. What really lure youth into engaging themselves in this act needed to be identified. However, not many researches have been undertaken on this issue, especially regarding the perceptions of youths about this phenomenon. Thus this research provided some preliminary findings on the factors that motivate youth to engage in transactional sexual relationship at the University of Zululand. Proportionate stratified sampling where respondents were chosen from each of the four faculties at the University of Zululand to reflect all the faculties at the University was used. This was complemented by the use of direct observation method. Findings: that youth engage in Transactional sexual relationship because they were motivated by expensive gifts (jewelries, cell phones, laptops, hairdos etc), peer pressure, money, modernization, poverty, and parental poverty.