This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

Kodiklatad Polytechnic is one of the educational institutions in the Kodiklat TNI AD that conducts science and technology education. The education system applied in this institution is a combination of the education system that applies in the Army and the educational system that applies in the higher education environment. The application of the Basic Tri Pattern of Education remains valid and is integrated with the semester credit system that is commonly applicable in universities. The output of this education is that soldiers not only obtain superior attitudes and behaviors, mastery of knowledge and skills that are reliable and soldiers who are willing but also obtain a degree that is recognized by the Directorate General of Higher Education Ministry of Research and Higher Education. The utilization of teaching staff at the Kodiklatad Polytechnic needs to be professionally managed so that the balance between the needs of the teaching staff and the interests and abilities of the educational institution is realized. This study aims to analyze the factors that influence the performance of educators at the Kodiklatad Polytechnic to achieve maximum performance.   Keywords: organizational culture, work ethos, work satisfaction, educational performance.

Untuk merespon tantangan globalisasi dan perubahan yang terjadi saat ini, pegawai Negeri sipil harus dapat belajar secara ekstensif untuk memenuhi permintaan operasi organisasi. Karyawan diminta tidak hanya untuk meningkatkan profesionalisme mereka, tetapi juga memiliki kemampuan untuk menangani beberapa operasi organisasi lainnya. Selain itu karyawan juga diminta untuk meningkatkan kepercayaan diri akan keberhasilan dalam menjalankan operasional yang dibebankan kepada mereka. Permasalahan mengenai kinerja merupakan permasalahan yang akan selalu dihadapi oleh pihak manajemen , karena itu manajemen perlu mengetahui faktor-faktor yang mempengaruhi kinerja karyawan. Faktor-faktor yang dapat mempengaruhi kinerja karyawan tersebut akan membuat manajemen dapat mengambil berbagai kebijakan yang diperlukan, sehingga dapat meningkatkan kinerja karyawannya agar sesuai dengan harapan manajemen. Dalam penelitian ini adapun sudut pandang penulis dalam melihat potensi kinejera pegawai dari sudut pandang internal masing-masing individu pegawai, melalu pendekatan self leadership, self efficeacy, dan kecerdasan intelektual.   Penelitian ini adalah penelitian explanatory research. jumlah  populasi dalam penelitian ini adalah pegawai yang berada di Badan Pendapatan Daerah Kabupaten Mojokerto dengan jumlah 120 pegawai. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu teknik  random sammpling, dengan menggunakan rumus slovin dengan tingkat kesalahan 5% sehingga ditemukan responden sebesar 92 responden.   Dalam penelitian ini analisa dilakukan dengan menggunakan teknik regresi linier berganda dengan menggunakan bantuan software SPSS Ver 22. Dari hasil analisis dapat disimpulkan bahwa : 1) Self leadership, self efficacy, dan kecerdasan intelektual berpengaruh secara simultan terhadap kinerja pegawai ; 2) Self leadership berpengaruh secara parsial terhadap kinerja pegawai; 3) Self efficacy berpengaruh secara parsial terhadap kinerja pegawai ; 4) Kecerdasan intelektual berpengaruh secara parsial terhadap kinerja pegawai dan 5) Kecerdasan intelektual dominan mempengaruhi kinerja pegawai daripada variabel lainnya yaitu self efficacy dan self leadership.   Keywords :  Self Leadership, Self Efficacy, Kecerdasan Intelektual, dan Kinerja.

There are so many strategies that must be explained in a business model because these strategies relate to many aspects of a business. Business models include managing the purpose of our relationship with suppliers, with distributors or with customers directly. The Model Canvas business is a business strategy management that allows us to describe, design and then purge some aspects of business into a whole business strategy. From this description, the formulation of the problem proposed in this study is: "What is the description of the business model for Micro, Small and Medium Enterprises (MSMEs), especially for producers of Trenggalek food, to meet the SDGs era? This research is a descriptive study that uses a qualitative approach, with reference to data based on the facts in the field relating to the subject of research, namely Micro, Small and Medium Enterprises, processed food typical of Trenggalek. The results of the study found that the small and medium businesses actually implemented the Canvas Business Model and Product Diversification, had used SWOT as an analytical tool and indirectly. Another finding is that business actors find it difficult to reach the international market (export) because of document problems, legality, permits and access. Of the total found, the researcher modified / created a canvas business model that was suitable / in accordance with the behavior of MSME actors in Trenggalek by referring and integrating several successful MSME entrepreneurs in Trenggalek. The researcher also provided direction and compiled a module on how to reach international markets during the SDGs era.

This study aims to examine the effect of Self-financing on Training quality and the impact on learning motivation of trainees at UPT BLK Singosari-Malang. This research is important because in the researchers knowledge it has never been studied before and can contribute to Singosari BLK UPT to determine appropriate Self-financing and training. The study population was 60 participants who had attended training at UPT BLK Singosari during 2019 using Self-financing. Because the samples are small, this study uses a census sample, where a total of 60 people are sampled. Data collection uses a questionnaire. Data was obtained by distributing a list of questions about the Self-financing variable and Training quality in relation to learning motivation to respondents. The data obtained were analyzed by multiple regression analysis and path analysis. The results showed that Self-financing directly has a significant effect on Training quality variable. Self-financing directly has a significant effect on variable Learning motivation. The Training quality directly has a significant effect on Learning motivation variable. Self-financing indirectly has a significant effect on Learning motivation mediated by Training quality.