The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX

Purpose: Customer satisfaction and reuse intention are fundamental to business success, no exception in digital business. Therefore, the purpose of the study is to determine the dimensions of mobile service quality and its effects on customer satisfaction and reuse intention. Gojek is selected as it is the first super app in the world at once the first “decacorn” company in Indonesia. Methodology: This is a quantitative analysis approach explanatory test. The data were gathered using a purposeful sampling approach using an online questionnaire. The aim of this analysis is to evaluate data from 384 respondents using Warp Partial Least Square 6.0. Main Findings: The result indicates that customer satisfaction directly influences content, program, and digital payment quality. The reuse aim often has a beneficial impact on knowledge efficiency, program functionality, and consumer service. Digital payment accuracy, nevertheless, has a marginal effect on reuse purposes. The finding also reveals that the consistency of the program is the main driver for consumer loyalty and reuse. Implications/Applications: The analysis is critical because in the super application it illustrates quality factors. While the research refers to the Gojek super program, this analysis relates to customers' feedback and the plan to use it on mobile apps. Novelty/originality of this study: This work is an early attempt to detect mobile quality factors that impact reuse in the super application. There is still limited research on the effects of quality mobile services in the super app. The research analyzed the standard of mobile services consisting of knowledge standard, device quality, and super-application digital payment efficiency. The research offered insight into the most significant variables that influence consumer loyalty and the ability to reuse.

Endophytic microbes (fungi or bacteria) contained in plants do not cause visible damage, and are capable of producing secondary metabolites according to their host plants. Endophytic fungi in vitro produce active metabolites that can function as antibacterial, herbicidal and natural pesticides. One of the plants that has been studied previously is that endophytic fungi are langsat (Lansium domesticum) (Fety, 2015). Stems of langsat contain flavonoids, saponins, tannins, and triterpenoids which are thought to be antibacterial compounds. The aim of the study was to isolate the endophytic fungi of antibacterial stem bark against Staphylococcus aureus and Escherichia coli. This study used the isolation and agar diffusion method (Kirby Bauer). The results obtained were 2 endophytic fungi isolates; isolate I is Rhizopus sp. and isolate II, namely Aspergillus sp. The antibacterial potential test of isolates I and II isolates against Staphylococcus aureus and Escherichia coli each had an average inhibition zone diameter of 15.67 mm; 11.67 mm and 17.76 mm; 21.93 mm. Based on the results of the study, the two endophytic fungi isolates on langsat bark have the potential as antibacterial against Staphylococcus aureus and Escherichia coli.

Persaingan yang semakin tinggi di era revolusi industry 4.0 menuntut mahasiswa untuk kreatif dan inovatif dalam mencari peluang untuk sukses. Menyikapi hal ini, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda melalui Program Pengembangan Kewirusahaan yang didanai oleh Kementrian Riset dan Teknologi Republik Indonesia mengadakan serangkaian pelatihan untuk meningkatkan motivasi kewirausahaan dalam rangka meningkatkan kemandirian mahasiswa dan alumni di Universitas 17 Agustus 1945 Samarinda. Salah satu pelatihan yang dilakukan adalah Pelatihan dengan tema Pentingnya Segmentasi Pasar dalam Melakukan Usaha.  Pelatihan ini dilaksanakan dengan metode ceramah dan tanya jawab kepada para mahasiswa / tenant yang telah lolos seleksi program PPK Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda.  Pelatihan dilaksanakan pada hari Sabtu 22 Juni 2019 pukul 09.00 sampai selesai. Melalui pelatihan ini, peserta/mahasiswa tenant PPK Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda mendapatkan pengetahuan mengenai mengapa penting untuk melakukan segmentasi pasar dan mempelajari bagaimana cara melakukan segmentasi pasar, penargetan target pasar, serta pemosisian usaha di antara para pesaing. Dengan menentukan segmentasi, targeting, dan positioning yang tepat tentunya para mahasiswa tenant PPK dapat meningkatkan kesigapan dalam menjalankan usaha yang berdampak pada peningkatan motivasi dan kemandirian mahasiswa tenant PPK dalam berwirausaha.

Masyarakat Indonesia sejak awal pandemi Corona Virus Disease 2019 (Covid-19), Januari 2020, tidak memiliki prediksi akan mengalami kondisi ketidakstabilan sosial, ekonomi juga politik. Pada tanggal 30 April 2020, pemerintah Indonesia Peraturan Menteri Kesehatan Republik Indonesia Nomor 9 Tahun 2020 menerapkan Pembatasan Sosial Berskala Besar (PSBB) adalah kegiatan-kegiatan tertentu penduduk di suatu wilayah yang sedemikian rupa untuk mencegah kemungkinan penyebaran Covid -I9. Kebijakan pemerintah Indonesia yang mewajibkan masyarakat vaksin, menerima, yakni patuh, ragu-ragu dan menolak.Penelitian deskriptif kualitatif ini, menggunakan sumber-sumber data yang berasal dari jurnal ilmiah, literatur digital, website berita, situs web resmi, media sosial Facebook, wawancara pada sumber yang dipilih berdasarkan profesi dan usia tertentu, untuk memperoleh kesimpulan sikap masyarakat pada kewajiban melaksanakan vaksin di Kota Makassar. Hasil yang diperoleh masyarakat memutuskan untuk menjalani vaksin Covid-19, karena kewajiban, kesadaran akan informasi yang akurat dan tekanan, karena wajib vaksin sebagai prasarat untuk pengurusan perizinan di kantor pemerintah, bahkan untuk pembelian tiket penerbangan.