Objective – This study investigates the relationship between corporate social responsibility (CSR) and earnings management (EM) with corporate governance (CG) as the moderating variable.Design/methodology – This study uses data collected from public companies listed in Indonesia Stock Exchange which include the audited annual reports and published sustaina-bility report during the year 2016 – 2019. The regression model was used to estimate the co-efficient of EM and CSR.Results – This study finds EM has an insignificant negative relationship with CSR and CG as a moderating effect. This indicates that the implementation of CSR in Indonesia does not affect EM with the involvement of CG as moderating variable. CG is playing an important role in monitoring the management so that managers do not override the company’ interest. Thus, CG has an effort to maintain the stability of interest between the stakeholders and managers.Limitation/Suggestion – This study is limited in its sample size resulted from the una-vailability of some annual reports and sustainability reports. The findings of this study has implications for company managers, and shareholders. It assists the company management to develop and implement strategies that will strengthen the CG structure, especially in de-veloping countries, to protect shareholders and increase stock exchange confidence. It also contributes in enhancing the previous literature research on the relationship between CSR and EM moderated by CG by showing how CG can influence the relationship between CSR and EM.

Financial shenanigans itself is all forms of action that will be carried out by the perpetrator in order to misinterpreting the truth of the company's performance itself. The purpose of this article to review the actions of financial shenanigans that conducted by PT Timah Indonesia Tbk as government ownership company. Sources of this article are based on news and the collection of previous research articles. Our finding was PT Timah Indonesia Tbk are positively manipulating their financial statement by acknowledging the existence of false income on the sale of fixed assets that is not in accordance with the revenue recognition method so that the sales report that has been published that is attached is not completely correct and gives the impression that the company's performance is in best condition.

Irrigating and fertilizing (known as fertigating) should be applied more effectively and efficiently. Pocket fertigation technology as an alternative fertigation was developed to achieve those purposes. The main challenge applied to the technology is to determine the optimum irrigation water. The objective of the study is to optimize irrigation water of the pocket fertigation, particularly in determining the optimal soil moisture during the growth stage by genetic algorithms. The method was developed based on one planting season of melon (Cucumis Melo L) cultivation under two different emitter of pocket fertigation with two different water irrigation regimes as well as the control. The treatments were pocket fertigation with textile layer emitter and wet irrigation (PK-H), textile layer emitter and dry irrigation (PK-L), emitter without layer and wet irrigation (PT-H), emitter without layer and wet irrigation (PT-L), and control with wet irrigation (PC-H) and dry irrigation (PC-L), respectively. The genetic algorithms model was developed with the objective function to achieve optimum fruit fresh weight and sweetness level. As the results, the optimum soil moisture is 0.34; 0.32; 0.31; 0.30; 0.26; 0.30; and 0.29 m3/m3 for every 9 days during the planting period. This value is thought to produce optimum fruit with a weight of 1115 g, a sweetness value of 8.6 brix, and increased water productivity of 27-46%. In addition, the pocket fertigation increased water productivity by 14,17% compared to without the pocket fertigation. Keywords: irrigation water,  genetic algorithm, pocket fertigation, water productivity. abstrakIrigasi dan pemupukan (atau dikenal dengan fertigasi) perlu dilakukan lebih efektif dan efisien. Pocket fertigation merupakan teknologi alternatif yang dikembangkan dalam upaya mencapai hal tersebut. Tantangan utama dalam penerapan teknologi tersebut adalah penentuan pemberian air irigasi yang optimal. Penelitian ini bertujuan untuk menentukan pemberian air irigasi yang optimal pada pocket fertigation yang direpresentasikan dengan nilai kelembapan tanah optimal selama periode tanam dengan menggunakan Algoritma Genetika. Untuk mencapai tujuan tersebut, uji coba satu musim tanam dilakukan pada budidaya melon (Cucumis melo L) dengan dua desain emiter pocket fertigation, dua sistem irigasi dengan perlakuan kontrol. Secara detail perlakuan tersebut adalah pocket fertigation dengan penggunaan kain tekstil pelapis emiter dan irigasi basah (PK-H), dengan irigasi kering (PK-L), emiter tanpa kain dengan irigasi basah (PT-H), dan irigasi kering (PT-L) dan dua perlakuan kontrol tanpa emiter dengan irigasi basah (PC-H), dan irigasi kering (PC-L). Model optimasi algoritma genetika memiliki fungsi tujuan untuk mencapai bobot buah dan kemanisan optimum. Hasil optimasi menunjukkan nilai kelembapan tanah optimal sebesar 0,34; 0,32; 0,31; 0,30; 0,26; 0,30; dan 0,29 m3/ m3 pada setiap 9 harian selama periode musim tanam. Dengan kondisi Kelembapan optimal tersebut, hasil panen buah yang diproduksi memiliki bobot 1115 g, nilai kemanisan 8,6 brix dan peningkatan produktivitas air sebesar 27-46%. Pocket fertigation meningkatkan produktivitas air sebesar 14,71% dibandingkan tanpa pocket fertigation. Kata Kunci: algoritma genetika, pemberian air irigasi, pocket fertigation, produktivitas air

Irrigation and fertilization technologies need to be adapted to climate change and provided as effectively and efficiently as possible. The current study proposed pocket fertigation, an innovative new idea in providing irrigation water and fertilization by using a porous material in the form of a ring/disc inserted surrounding the plant’s roots as an irrigation emitter equipped with a “pocket”/bag for storing fertilizer. The objective was to evaluate the functional design of pocket fertigation in the specific micro-climate inside the screenhouse with a combination of emitter designs and irrigation rates. The technology was implemented on an experimental field at a lab-scale melon (Cucumis melo L.) cultivation from 23 August to 25 October 2021 in one planting season. The technology was tested at six treatments of a combination of three emitter designs and two irrigation rates. The emitter design consisted of an emitter with textile coating (PT), without coating (PW), and without emitter as a control (PC). Irrigation rates were supplied at one times the evaporation rate (E) and 1.2 times the evaporation rate (1.2E). The pocket fertigation was well implemented in a combination of emitter designs and irrigation rates (PT-E, PW-E, PT-1.2E, and PW-1.2E). The proposed technology increased the averages of fruit weight and water productivity by 6.20 and 7.88%, respectively, compared to the control (PC-E and PC-1.2E). Meanwhile, the optimum emitter design of pocket fertigation was without coating (PW). It increased by 13.36% of fruit weight and 14.71% of water productivity. Thus, pocket fertigation has good prospects in the future. For further planning, the proposed technology should be implemented at the field scale.