The purpose of this study is 1) to identify the key success factors of financial education and training agency (FETA) on the corporate university, 2) to identify the areas of improvement to accelerate the corporate university transformation, and 3) to analyze service changes under FETA after the corporate university transformation. Data processing was carried out by the Quality Functional Deployment (QFD) method based on the house of quality. The results showed that before transforming into the corporate university, no service indicator was rated very well by informants. The highest score was only good, and there was an informant who gives a bad score for some indicators. After transforming into the corporate university, three of seven indicators had received a very good rating from the informant. The other four indicators were considered good. There were two indicators that had an increase in the value of the informant: now valued as good compared to the previous value as less good. The results of the analysis of technical response aspects indicated that before transforming into the corporate university, generally, the informants were considered not good. After transforming into the corporate university, all of the technical responses had improved in quality by receiving good scores from the informant.

The Revaluation of State Assets (BMN) asset program is a revaluation of assets that belong to the state, the purpose is to increase the validity of the value of BMN in the central government balance sheet, to become the underlying assets for the issuance of State Sharia Securities (SBSN), as well as building a BMN database better. The object of revaluation is fixed assets in the form of land, buildings and buildings, roads, irrigation and networks. This study explains and analyzes the problems of implementing the BMN Asset Revaluation in Indonesia. The results of this study are the government's initial efforts to improve the administration and fair value of BMN in the form of fixed assets, then presented in the central government's financial balance sheet to improve the quality of the central government's financial statements (LKPP). But this decision to revaluate is contrary to the Financial Accounting Standards and Government Accounting Standards (SAK / SAP), which adhere to asset valuations based on acquisition costs or exchange rates. However, it was concluded that the Government Accounting Standards Committee (KSAP) letter. support reporting the results of the 2017 fixed assets revaluation into LKPP, and revaluation by the government is indeed needed. ABSTRAKProgram Revaluasi aset Barang Milik Negara (BMN) adalah penilaian kembali aset-aset yang menjadi milik negara, tujuannya adalah meningkatkan validitas nilai BMN pada dalam laporan keuangan pemerintah pusat, sebagai underlying aset dalam penerbitan Surat Berharga Syariah Negara (SBSN), sekaligus pembentukan data base BMN yang lebih baik. Objek yang dilakukan revaluasi adalah berupa aset tetap Tanah, Bangunan, Jaringan, Jalan, dan Irigasi. Studi ini menganalisa serta menjelaskan permasalahan pelaksanaan Revaluasi Aset BMN di Indonesia. Dari hasil studi ini menjadi kerja keras pemerintah untuk memperbaiki nilai wajar  dan penatausahaan atas BMN aset tetap, yang disajikan dalam laporan keuangan pemerintah pusat dalam meningkatkan kualitas laporan keuangan pemerintah pusat (LKPP). Tetapi keputusan melakukan revaluasi ini bertentangan dengan Standar Akuntan Keuangan dan Standar Akuntansi Pemerintah (SAK/SAP), dimana menganut penilaian aset berdasarkan harga perolehan atau harga pertukaran. Akan tetapi telah disimpulkan bahwa surat Komite Standar Akuntansi Pemerintah (KSAP). mendukung pelaporan hasil revaluasi aset tetap 2017 kedalam LKPP, dan revaluasi yang dilakukan pemerintah memang diperlukan.

ABSTRACT This study aims to examine the factors that influence the inflow of Foreign Direct Investment (FDI) in Indonesia. The data in this study are panel data that combines time series data and cross sectional data. Time series data covers the period 1990 to 2018, while cross sectional data covers partner countries that hold tax treaty with Indonesia. The research hypothesis was tested with panel data regression. Based on the results of the analysis, it is obtained evidence that the Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) variable has different effects based on its age range. Tax treaty which has a short-term age range has no effect on FDI inflow, medium age range has a negative effect, and a long-term range  has a positive effect. Therefore the government can maximize the flow of FDI from countries that have a long-term tax treaty life span. Openness in trade in partner countries also has a positive effect on FDI inflows in Indonesia (FDI). The higher level of trade openness with partner countries, means the lower trade barriers in the country. Whereas the ratio of GDP per capita of partner countries to Indonesia and the exchange rates of partner countries to USD negatively affect FDI inflows.

Kebijakan pengalihan pemungutan pajak kepada pemerintah daerah (UU No 28 Tahun 2009 tentang PDRD), maka SDM Penilai PBB-P2 ini mempunyai peranan penting bagi Pemerintah Daerah untuk menentukan besarnya nilai tanah dan/atau bangunan dilakukan melalui suatu proses yang disebut dengan proses penilaian. Dalam kaitan dengan penentuan NJOP, penilaian dilakukan untuk mengestimasi nilai tanah dan/atau bangunan sebagai objek PBB. Nilai yang dihasilkan selanjutnya akan dikonversi kedalam klasifikasi tanah atau bangunan. Melihat kondisi yang demikian, penilai PBB-P2 sangatlah strategis, lalu bagaimana peran sebenarnya yang harus dilakukan oleh penilai PBB-P2 dan dampaknya bagi Pemerintah Daerah?  Tulisan ini bertujuan untuk mengetahui peran strategis yang dimiliki oleh penilai PBB-P2 pada Pemerintah Daerah dalam proses kerjanya. Hasil kerja yang berdampak bagi penerimaan negara atau daerah dari sektor pajak. Metode yang digunakan yaitu analisis data sekunder (ADS) (Martono, 2011), mencakup dua proses pokok, yaitu mengumpulkan data dan menganalisisnya.  Penilai PBB P2 saat ini menjadi tanggung jawab pemerintah daerah, mulai dari penugasannya sampai dengan berusaha untuk menjadikan penilai profesional dengan tidak semata-mata mengedepankan kepentingan dearah dalam ranga meningkatkan PAD, tetapi juga mempertimbangkan aspek sosiologis dan kultural daerah. Pemerintah daerah saat ini juga mempunyai tugas untuk terus meningkatkan kompetensi dan profesionalitas penilai pajak.

The increase in smartphone users has driven customer demand for mobile banking services, so that many banks have offered innovative banking services to expand the reach of their customers who have accounts or those who do not have bank accounts. Banking is developing the use of mobile banking as a demand to meet the increasing transaction needs of individuals and companies. This is supported by advances in technology, especially cellular telecommunication. Research on "The Influence of Perceived Ease of Use on Behavioral Intention is mediated by E-Trust and Religiosity as moderators of Bank Syariah Indonesia mobile banking users" using a quantitative approach. This study explains the influence between Perceived ease of use on behavioral intention with religiosity and trust as mediating variables. This study uses the PLS analysis technique. Based on the findings of this study, it has been found that religiosity as measured by belief, experiential, considering the benefit of using a product, and carrying out activities in accordance with Islamic teachings is confirmed not to affect customer confidence in the intention to use BSI Mobile. The results of this study also show that perceived ease of use has a significant or important impact on behavioral intention through e-trust. The impact of e-trust mediation is complete mediation. When the perceived ease of use offered by BSI is assessed as lacking by the user, the user will not use the application. Therefore it is bridged by the mediating effect of the e-trust variable. In this case BSI must be able to guarantee all the security and personal data of customers, maintain the credibility of the company and reach and realize the positive expectations of its users for BSI Mobile. Perceived Ease of Use on Behavioral Intention through E-Trust. E-Trust has a partial mediation role on the effect of Perceived ease of use on behavioral intention. It means, perceived ease of use can influence behavioral intention directly or indirectly through trust. Banking mobile banking application providers need to improve strategies in increasing customer trust in BSI Mobile so that there will be continuous use of the application system.