The purpose of this research is to empirically prove the effect of operating cash flow and firm size on earnings persistence. The method used in this research is a quantitative method. The population of this research is 108 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique in this research used the purposive sampling method so that the number of sample data used in this research was 36 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2018. The variables in this research consisted of independent variables, namely operating cash flow and company size, while the dependent variable in this research was earnings persistence. The data analysis technique in this research used multiple linear regression analysis. The hypothesis testing of this research was conducted through the t-test with a significance level of 0.05, the F-test with a significance level of 0.05 and the coefficient of determination. The results of this research found empirical evidence that operating cash flow has a positive effect on earnings persistence while firm size has a negative effect on earnings persistence.

The purpose of this study is to examine and provide empirical evidence of the effect of personal responsibility, personal cost and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from financial department and procurement services department in Banjarmasin Municipal Government. The sample of this study are 104 respondents, obtained using saturated sampling technique. Questionnaire data of this study is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education have no effect on civil servant's whistleblowing intention. The study also finds that whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain an insight regarding the policy that can improve whistleblowing intention.

This research adopted the Technology Acceptance Model to examine the factors affecting the intentions to use electronic money on digital application shopeepay. The purpose of this research are to examine the effect of perceived ease of use and perceived usefulness on the intentions to use electronic money on digital application shopeepay. The sample in this study were undergraduate students of the economic education study program at the University of Palangka Raya who were active in the even semester of the 2021/2022 academic year. The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 70. The data was analysed using Structural Equation Modelling- Partial least square (SEM-PLS) with SmartPLS 3.0. The result of research finds perceived ease of use and perceived usefulness has a positive effect on the intentions to use electronic money on digital application shopeepay.

Kecurangan merupakan bencana besar bagi organisasi. Partisipasi karyawan untuk bersedia untuk mengungkapkan kecurangan merupakan harapan bagi setiap organisasi. Penelitian ini bertujuan untuk menguji pengaruh keseriusan kecurangan akuntansi terhadap niat menjadi whistleblower internal serta pengaruh moderasi edukasi terhadap niat menjadi whistleblower internal. Objek penelitian ini adalah ASN bagian keuangan Pemerintah Kota Banjarmasin. Teknik penyampelan yang digunakan adalah teknik jenuh yakni menggunakan keseluruhan populasi sebagai sampel penelitian. Terdapat 100 responden yang diperoleh sebagai sampel. Data kuesioner dianalisis menggunakan alat analisis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa keseriusan kecurangan akuntansi berpengaruh terhadap niat ASN menjadi whistleblower internal. Namun, edukasi tidak mampu memoderasi pengaruh keseriusan kecurangan akuntansi terhadap niat ASN menjadi whistleblower internal. Hasil ini memberikan kontribusi untuk memberikan wawasan baru terkait dengan kebijakan yang mampu mendorong ASN menjadi whistleblower internal. Kata kunci: keseriusan pelanggaran akuntansi; edukasi; niat melaporkan kecurangan

The purpose of this study is to control medicine supplies with the implementation of the Always Better Control (ABC) method in the Pharmaceutical Field of the Tanah Laut Regency Health Office. The availability of the medicine is part of the assessment the level of patient satisfaction with the health services of government agencies. Therefore, control of medicine supplies is important to do well so as not to cause financial losses to the country due to the accumulation of expired medicine in the inventory warehouse. This research is quantitative descriptive research. The data collected is primary data in the form of reports on medicine intake and medicine expenditure at the Tanah Laut Regency Health Office from January to December 2019. Numerically analyze data using the microsoft excel program. The results of this study showed that using the ABC method, the supply of medicine can be classified into three levels. Medicine that belongs to group A are types of medicine that are classified as having high use or sales (fast moving) as many as 6 types.  Medicines that belong to group B are types of medicine with moderate sales of 6 types. Meanwhile, for medicine that belong to group C is a type of medicine whose sales are low (slow moving) as many as 8 types. The existence of medicine control with the ABC method provides convenience for management to consider the right investment value in ordering medicine needed by the people so as to improve the financial performance of the institution.