The old development perspective which focuses on physical development, has shifted towards the human paradigm as the main key to development. Improving the quality of human capital has a major influence on increasing a country's economic growth. This study aims to analyze the effect of the components of the Human Development Index on economic growth in the Special Region of Yogyakarta. The components of the human development index in this study include Life Expectancy, Average Length of School and Per Capita Expenditures. This research uses quantitative methods. The type of data used is secondary data with cross section 5 district / city panel data and time series for 10 years, from 2009-2018. The analytical tool used is panel data with the Common Effect model. The results showed that life expectancy had a negative and not significant effect on economic growth, the average length of school had a positive and significant effect on economic growth, per capita expenditure had a negative and significant effect on economic growth and life expectancy, average length of schooling, and per capita expenditure jointly influence economic growth.

This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by the variable of political connection), and pressure (as proxied by the variables of financial target and financial stability), toward financial statement fraud in an agricultural company listed on the Indonesia Stock Exchange (IDX) from 2016 - 2019, with a total sample of 72 agricultural firms. There are two kinds of quantitative approaches used in this study. First is a purposive sampling technique. Second, multiple linear regression using SPSS 24. This finding shows financial stability variables and targets cause financial statement fraud. Fortunately, those variables which not effect financial statement fraud are the industrial nature, ineffective monitoring, director changing, auditor changing, and political connection.

The purpose of this study to identify and obtain evidence about the influence perkpita income, economic growth rate, economic structure, and the tax rate of the tax ratio in the OECD countries and Indonesia. Type of research is the use of quantitative data, the research is based on the measurement results in the form of numerical data. Sources used in research is secondary data. Methods of data collection in this study is to collect data by the method of documentation. The sampling technique used in this study was purposive sampling, the sampling technique with specific considerations. Because of the limitations of the data of the whole country, then the sample is taken the countries belonging to the OECD, including Indonesia. Based on statistical tests were performed, the results obtained are in the classical assumption test it can be concluded that the regression model has qualified the assumptions of normality, free from the problem of multicollinearity, heteroscedasticity, auto correlation. The overall effect of independent variables on the dependent variable is affected by 49.8%. Based on partial test or t test, indicated that of the four independent variables only the economic structure that significantly affect the tax ratio. Keywords: income capita, economic growth rate, economic structure, tax rate, tax ratio

The purpose of this study is to see and assess why they complaint, how to make complaints and alternative for patients complain KJS (Jombang Health Card) users, as such information from various forms of complaint can be used to improve health care strategy hospital. This is an exploratory and qualitative research using Focus Group Discussion (FGD) towards 20 people. It was found that the reason KJS users complain services is due to factors that include poor service, poor facilities, the be-ginning of a long process and product factors include: the availability of drugs, limited room space and time limits hospitalization. The second factor is a fatal loss, allowing participants to have a longer hierarchy levels due to passing through a more complicated procedure. Complaints and personality types of participants affect the nature of the expectations expressed through the submission of a complaint. The results include the results of the settlement of complaints received by the partici-pants, and satisfaction evaluation with the settlement. Generally poor service stimu-lates participants to convey a simple complaint in connection with suggestions or criticism to improve services and hospital management.

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