This paper examined the content and determinants of greenhouse gas (GHG) emission disclosure practices. This study found that the number of firms disclosed is increased from 42.9% in 2011 to 48.1% in 2014. The assessment of risks and opportunities of climate change theme is the most disclosed item. Miscellaneous industries disclosed more GHG emission information compared with any other industry. The results also show that profitability, leverage, company size, and industry are significant determinants that can explain the extent of GHG emission disclosure. The findings of this study indicated that GHG emission disclosures are used as a mechanism to reduce pressures from stakeholders. This study contributes to the GHG emission disclosure literature by providing patterns and determinants of companies' GHG emission disclosure in an emerging country.

This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies' annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.

In this paper, we have introduced the concept of fuzzy ordered AG-groupoids which is the generalization of fuzzy ordered semigroups first considered by Kehayopulu and Tsingelis (2002). We have studied some important features of a left regular ordered AG-groupoid in
terms of fuzzy left ideals, fuzzy right ideals, fuzzy two-sided ideals, fuzzy generalized bi-ideals, fuzzy bi-ideals, fuzzy interior ideals and fuzzy (1,2)-ideals. We have shown that the set of all fuzzy two-sided ideals of a left regular ordered AG-groupoid forms a
semilattice structure. We have characterized all the fuzzy ideals of a left regular ordered AG-groupoid. Finally we have characterized a left regular ordered AG-groupoid by their fuzzy left and fuzzy right ideals.

This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence AbstrakPenelitian ini betujuan menguji determinan kepatuhan wajib pajak Indonesia seperti variabel pemeriksaan pajak, denda pajak, dan etika. Penelitian ini mengajukan hipotesis bahwa kepatuhan pajak tidak hanya dipengaruhi deterrence factors seperti pemeriksaan dan denda pajak namun juga aspek keperilakuan wajib pajak yaitu tingkat etika mereka. Dihipotesiskan bahwa pengaruh pemeriksaan dan denda terhadap kepatuhan pajak tergantung pada standar etika wajib pajak orang pribadi. Penelitian ini menggunakan desain eskperimen 2x2 between subjects untuk menguji hipotesis. Partisipan dari penelitian eksperimental ini adalah 40 wajib pajak di Kota Semarang. Hasil penelitian ini menunjukkan bahwa terdapat sebuah interaksi antara variabel denda pajak dan etika dalam mempengaruhi kepatuhan pajak. Namun, tidak terdapat bukti empiris adanya interaksi antara pemeriksaan pajak dan etika dalam mempengaruhi kepatuhan pajak.Kata kunci: kepatuhan pajak, pemeriksaan pajak, denda pajak, etika.

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori Sistem pengelolaan tenaga pendidik dan kependidikan berbasis SIMDIK dalam manajemen pendidikan Islam. Artikel ini mereview proses pengelolaan tenaga pendidik dan kependidikan adalah terletak pada sistem yaitu: pengelolaan Pendidik dan tenaga kependidikan, SIMDIK, dan menejemen Pendadikan, suatu studi literatur Sistem Pengelolaan tenaga pendidik dan kependidikan. Hasil artikel literature review ini adalah:  1) Sistem pengelolaan pendidik dan tenaga kependidikan, 2) Sistim Informasi Manajemen (SIMDIK); 3) Menejemen Pendidikan Islam