This research aims at analyzing the village government officials’ understanding on the village financial system.This research is conducted by distributing questionnaires to 148 village government officials in nine districts in Central Java. The data are then quantitatively processed. Some village officials are randomly selected and then interviewed as the additional supporting data. The research results show that the village government officials have a relatively good understanding on the village financial system, yet there is no significant difference among the groups of government officials. However, there is an interesting issue due to the research results that the Head of the Village has the highest understanding when compared to all village government officials. In addition, the village government officials with accounting background have a higher understanding on the village financial system than those with no accounting background.

Purpose of the study: This examination means to inspect the impact of locus of control on the reception of dysfunctional behaviour in auditing and to accountants’ professional commitment. We test the impact of accountants’ professional commitment to the reception of dysfunctional behaviour in auditing. We also dissect how work environment spirituality would moderate them. Methodology: The population was public accountants in Indonesia, selected using convenience sampling method due to the uncertainness of the population. Partial Least Square and WarPLS 6.0 were utilized to break down the information. The use of data collection methods in the form of online questionnaires directly addressed to all Indonesian accounting firms e-mail addresses. Main Findings: Locus of control proved to have positive effects on the behavioural dysfunctional audits reception and auditors' professional commitment. Professional commitment is not proven to harm the reception of dysfunctional behaviour in auditing. Work environment spirituality is not proven to moderate the relationship between professional commitment and reception of dysfunctional behaviour in auditing. Applications of this study: The more bound an auditor is to his profession, also makes him take actions that are less ethical, justifying any means so that his business can continue to run. Auditor's attachment to his profession gives an adverse impact. They need to develop themselves, switching to other professions, such as being an Accountant Educator, Management Accountant, or entering the public sector. Novelty/Originality of this study: This study combines reasoned action and contingency theory. It also connects locus of control and professional commitment. We also adopt work environment spirituality in the model of reception of dysfunctional behaviour in auditing that researchers have never used before. We also integrate extrinsic/environmental factor as a moderating, not as an independent variable. We also utilized online questionnaires.

<p>Penelitian ini bertujuan untuk menguji secara empiris perbedaan komitmen profesional akuntan publik di Jawa Tengah berdasarkan gender dalam Kantor Akuntan Publik. Pengujian hipotesis dilakukan dengan menggunakan <em>Independent Samples t-test</em>. Penelitian ini tidak mampu membuktikan adanya perbedaan yang signifikan antara komitmen profesional afektif akuntan publik laki-laki dan perempuan di Jawa Tengah. Namun demikian, penelitian ini mampu membuktikan adanya perbedaan yang signifikan antara komitmen profesional akuntan publik laki-laki dan perempuan di Jawa Tengah. Penelitian ini juga membuktikan adanya perbedaan yang signifikan antara komitmen profesional kontinyu dan normatif akuntan publik laki-laki dan perempuan di Jawa Tengah.</p>

This research aims at analyzing the village government officials’ understanding on the village financial system.This research is conducted by distributing questionnaires to 148 village government officials in nine districts in Central Java. The data are then quantitatively processed. Some village officials are randomly selected and then interviewed as the additional supporting data. The research results show that the village government officials have a relatively good understanding on the village financial system, yet there is no significant difference among the groups of government officials. However, there is an interesting issue due to the research results that the Head of the Village has the highest understanding when compared to all village government officials. In addition, the village government officials with accounting background have a higher understanding on the village financial system than those with no accounting background.

Investing in the capital market is high risk and return. Hence, investors need to use the right strategy by using the bottom line, primarily to determine the intrinsic value of shares. The problem is currently around 85-90% of capital market players in Indonesia experiencing failure because of using the strategy as a trader and not as an investor. Besides that, most research limited the intrinsic value to case studies. The sample of this study was 64 companies (11% of the total listed companies will be sampling), dividing the dividends in 2014 -2018 that never suffer a loss. Meanwhile, the method used in determining the intrinsic value of shares is the P/E method. The results show that 46 companies have undervalued shares, but only five companies are worth buying because the Margin of Safety (MOS) is above 30% and ROE, EPS growth for five years are still positive. Meanwhile, 18 other companies are overvalued, or the intrinsic value is smaller than the stock price. Furthermore, both undervalued and overvalued in returns until the end of December 2019, it turns out that undervalued shares with MOS> 30% provide higher returns than undervalued <30% and those that are overvalued. Thus the calculation of intrinsic value by the P/E ratio method can be said to be accurate, and previous studies have never evaluated this before.