Academic fraud can occur in university because it is influenced by various underlying factors, both internally and externally. The purpose of holding this study was to determine whether the pressure, opportunity, rationalization, and abilities possessed by students significantly influence the occurrence of academic fraud in university. This research was conducted on 92 students of the Accounting Major in East Java "Veteran" National Development University by filling out a questionnaire via Google Form. The results of data collection were processed statistically using SmartPLS. The results of data analysis show that pressure, rationalization, and ability have a significant effect on academic fraud, while opportunities do not significantly influence students because lecturers always provide objective assessments to students, thereby reducing the chance of academic fraud. Keywords: Diamond Fraud Theory, Academic Fraud

This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management must continue to be cautious with the opportunity to do fraud in the financial statement.

Thel purposel of this relselarch is to telst and provel rellateld to transparelncy, accountability, and community participation relgarding thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. This typel of relselarch is using quantitativel relselarch. Relselarchelrs took thel population from villagel officials, BPD, and relprelselntativels of villagel communitiels in Nganjuk District, Nganjuk Relgelncy. Thel sampling telchniquel useld was random sampling or random sampling. Relselarch telst elquipmelnt using SPSS V26. Thel relsults showeld that transparelncy, accountability, and community participation contributeld to thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. Thus, villagel officials arel ablel to relalizel thel managelmelnt of villagel fund allocations that arel transparelnt, accountablel and participatory in accordancel with applicablel relgulations so that thely can advancel thel villagel and makel financial managelmelnt morel planneld.

The aims of this paper are: (1) to examine the extent of corporate governance disclosure on the websites of Indonesian and Malaysian FinTech companies using the coercive isomorphism tenet, and (2) to determine whether variation in the extent of corporate governance disclosure is influenced by the country and type of FinTech services. The websites of 148 Indonesian and 159 Malaysian corporations were subjected to content analysis using a Modified Corporate Governance Disclosure Index (MoCGOvDi). The MoCGovDi was constructed using the ASEAN Corporate Governance Scorecard and previous research. The level of corporate governance disclosure is higher among Malaysian FinTech companies, possibly due to stronger coercive pressure by government regulation in Malaysia. Overall, the level of corporate governance disclosure is low in both countries (7 and 9 items out of 50 total items for Indonesia and Malaysia, respectively), which may delay the achievement of SDG No 16. Several implications are provided in this paper to advocate the corporate governance disclosure of FinTech companies in Indonesia and Malaysia to achieve SDG No 16.

Perkembangan dunia bisnis yang semakin pesat diiringi dengan persaingan yang ketat, menjadikan perusahaan harus mampu untuk bertahan salah satunya dengan meningkatkan kinerja keuangan. Perusahaan sektor pertambangan merupakan salah satu penopang pembangunan ekonomi social.  Namun dalam kurun waktu lima tahun terakhir perusahaan sektor pertambangan mengalami fluktuasi dalam perolehan laba perusahaan sehingga menyebabkan turunya kinerja keuangan perusahaan.  Penelitian ini dilakukan untuk menguji pengaruh intellectual capital, competitive advantage, struktur modal, ukuran perusahaan dan pertumbuhan perusahaan terhadap kinerja keuangan pada perusahaan sektor pertambangan di BEI. Terdapat 47 populasi perusahaan sektor pertambangan yang terdaftar di BEI. Sampel penelitian ini sejumlah 65 laporan keuangan perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dengan alat bantu SmartPLS 3.0. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan, struktur modal tidak berpengaruh terhadap kinerja keuangan, ukuran perusahaan berpegaruh terhadap kinerja keuangan dan pertumbuhan perusahaan tidak berpengaruh terhadap kinerja keuangan. Kata Kunci  : Aset, Laba, Modal, Kinerja Keuangan