This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning Office of the Bangka Belitung Islands Province. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS.3 software. The sample used in this study were 50 employees at the Department of Public Works and Spatial Planning of the Bangka Belitung Islands Province. The first hypothesis in this study is accepted, namely budget participation has a positive effect on budgetary slack, but the second hypothesis in this study is rejected, namely organizational commitment has a negative effect on budgetary slack. This identifies that the participation of many parties in a company or scope of work to jointly exchange information in determining and compiling a budget to achieve an organizational goal.

One of the government's efforts to eradicate poverty is to launch E-Warong (Warung Gotong Royong Elektronik) program. This program is under the Ministry of Social Affairs involving several related elements such as banking, Public Company (Perum) Bulog and community PKH (Family Hope Program) which is not only as an object, but also as an subject of E-Warong. This E-warong program was specifically launched to prevent the inappropriate distribution of government aid quality, quantity and targets.Science and Technology Program for the Society (IbM) is a form of devotional activities undertaken by academics as a form of knowledge transfer to the community. This program has been implemented well and targeted at Petaling Banjar Village, including; (1) Socialization and Use of E-Warong Cards; (2) Training of Information Technology System for the board; (3) Training of Stock Management to the Management; (4) Training and Admission of Accounting Recording and Financial Accounting; and (5) Provision of Name Plank.Some of the above inputs have been the implementation of this devotional activity, among others; Social Service of Bangka Regency is expected to increase socialization and understanding of PKH community towards the usefulness of E-Warong; Increased competence of human resources in this case E-Warong board is needed as one of the inputs that produce advanced output and development of E-Warong; as well as the improvement of existing facilities within E-Warong building especially in Petaling Banjar Village in order to increase the comfort of the people who transact in E-Warong.

The main idea of the study was to determine the influence of the antecedents (trialability and compexity) on the existing constructs of Technology Acceptance Model (TAM) and to test measurement invariance on the relationship between the latent constructs used in this extended version of Technology Acceptance Model (ETAM). A survey questionnaire was administered on Cyptocurrency mobile applicantions users and a total of 41 responses were collected. The research model was assessed using SEM-PLS approach. The structural model was then tested in order to establish validity & reliabelity. The invariance test was first performed on the measurement model and then on the structural model using SmartPLS 3.0. The predictor variables in ETAM were able to explain 44,9% of the variance in actual usage of Cryptocurrency mobile applications.

This research aimed to analyze how good corporate governance and sustainability reporting affected company value. The study sample were are all the mining companies listed in the ASEAN Stock Exchange from 2018-2020 with a total sample of 120 companies. Secondary data was collected from annual reports and sustainability reports of companies listed on the Indonesian Stock Exchange, Bursa Malaysia, Singapore Exchange, Philippines Stock Exchange, and Thailand Stock Exchange. This study used the regression panel of the common effects model for data analysis. The findings showed that sustainability reporting had a positive effect on company value, effective and corporate governance had no impact on company value. The two independent variables (sustainability reporting and good corporate governance) significantly affected company value of mining companies listed on the ASEAN Stock Exchange from 2018 to 2020. Keywords: sustainability reporting, good corporate governance, companies value