This article describes a new idea of implementing Good University Governance (GUG). As a development of the Good Corporate Governance model, especially for higher educational institutions, GUG must be implemented differently among universities, colleges, and academies. This research aims to answer the hypotheses of the implementation of GUG to carry out quality and accountable education management using descriptive analysis and prove that those are implemented differently in any type of private higher education using Analysis of Variance (ANOVA). The population of this study was all private higher education institutions covering universities, colleges, and academies in Jakarta, Indonesia, selected by using the purposive sampling method. Good University Governance is measured using five dimensions: transparency, accountability, responsibility, independence, and fairness. Based on the questionnaires' results, Good University Governance has been well implemented in Universities, Colleges, and Academies. Our proposal allows for improvement in implementing GUG in the dimensions of Accountability, Responsibility, and Independence. Since there are differences in the application, those are more appropriate for universities with comprehensive management. Meanwhile, those are necessary to make simpler rules for colleges and academics, considering that the management span is not as complex as universities. The new method effectiveness evaluation is confirmed by ANOVA calculation that has significantly less than 5%. This differentiation of rules improves GUG implementation more accurately and can be used by policymakers to make different regulations for colleges and academies.

This study aims to look at the effect of implementing accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System on the quality of financial statements based on previous research. The study was conducted by examining articles relating to the variables of the application of accrual-based government accounting standards, apparatus quality, public accountability and Government Internal Control Systems that affect the quality of financial reports. Articles with appropriate titles are then collected for later review. Articles collected from 2010-2019 (ten years), with the consideration that the article is still quite relevant to the current conditions. Based on the articles that have been implemented, it can be concluded that the application of accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System have an effect on the quality of financial reports.

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This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees

This study aims to analyze the risk of bankruptcy in Korean entertainment companies listed on the Korean Exchange in 20122016. The research methodology used is a comparative descriptive method with panel data and quantitative data obtained on the Korean Exchange. Sampling technique using purposive sampling method with data during the period of 2012 until 2016. Data analysis techniques used are different test techniques. The results of this research showed that calculation with altman zscore was able to predicts 19 non-bankrupt companies, 3 companies in grey area, and 3 bankrupt companies. Whereas the calculation of Springate method was able to predicts 16 nonbankrupt companies and 9 bankrupt companies. And the calculation of Zmijewski method was able to predicts 25 non- bankrupt companies and 0 bankrupt companies. Compared with all these three method. The Springate method is the most effective method in predicting bankruptcy of risk companies. The Springate is more effective than the Altman Z-Score and Zmijewski methodKeyword : Bankruptcy Analysis, Altman Z-Score, Springate, Zmijewski, Korean    Entertainment