Financial reports are a medium for companies to convey information about the accountability of management to the needs of external parties. Earnings management is a deliberate process of taking steps within the limits of general accounting principles both inside and outside the limits. This study aims to analyze the influence of good corporate governance consisting of independent board of directors, managerial ownership and institutional ownership on earnings management by using modified jones models with proxy discretionary accruals. The sample used was a banking company listing in the Indonesia Stock Exchange in the 2013-2017 period using purposive sampling with a sample of 22 companies and analyzed by multiple regression. The results of this study state that partially that the independent board of directors affects earnings management in a positive direction, while managerial ownership and institutional ownership do not affect earnings management. Simultaneously the board of commissioners, independent board of directors, managerial ownership and institutional ownership have no significant effect on earnings management.

Tanggal masuk 17-12-2014 The purpose of this study is to examine accountability model for mosque and its relation to organisational culture and organisational learning. Data were collected from 60 mosques located in Padang through distributed questionaire to mosques' managers. Findings reveal that only internal accountability positively significant affects organisational culture and organisational learning. While upward accountability significantly does not affect organisational culture which implies that lower intention of donor to monitoring how do mosques' management spend the donation. This lower control from donor may attributed to the spiritual aspect of donor who believe that anything good that donated to mosque will be rewarded by Allah SWT, regardless the way management to allocate it. Other explanation is that it may attribute to the difficulty in classifying between donator and beneficiary, because in mosque organisation a donator is also a beneficiary of mosque services and vice versa. Downward accountability does not affect organisational culture, this implies that there is a weak responsibility of mosques' managers ini Padang that serve beneficiary. Regarding to the low degree of accountability to beneficiary (congregation), it contradicts to the main purpose of mosque's establishment.

The official goverment vehicles supply demand the goverment allocate fund in carefully and precise based on the needs. The value of money analysis between buy, rent, and leasing to supplying the official vehicles in Polytechnic State’s of Padang. intent on calculating, analyze, and comparing which alternative that make more value of money between the provisions system of buying, renting and leasing. Methods this Research is Qualitative and The analysis instrument that use in this research is Net Present Value Method also calculating the cost benefit analysis . The research examine 3 type or merk that represent the officeholder vehicles, such as Toyota Hiace Commuter, Kijang Innova V A/T, dan Avanza Veloz. The result of this research indicated that officeholder vehicles supplying system through the buying system is has more benefit that follow by the leasing system and the renting system. This research result could be a reference for Goverment in choosing supplying system of officeholder vehicles in Padang State’s Polytechnic.

The development of website-based information technology has been utilized by the Padang State Polytechnic using the Academic Information System for students. The Academic Information System contains academic information related to majors and students. The purpose of this study is the use of academic information systems by measuring the level of user satisfaction using USE Questionnaire. This study will empirically prove the effect of the independent variables, namely usability, ease of use, and ease of learning on user satisfaction as dependent variable. The data was gathered from 265 respondents and processed it using IBM SPSS version 25 software. This study used multiple linear regression analyses for hypothetical testing. The results indicate that usefulness and ease of use have significant effects on user satisfaction, while ease of learning has no significant effect on user satisfaction.

Semakin tingginya kasus penyebaran covid-19 di Indonesia akhirnya mendorong pemerintah untuk memberlakukan sekolah dari rumah dengan menggunakan e-learning. Perubahan sistem pembelajaran yang terjadi secara tiba-tiba menimbulkan kegagapan semua pihak, sehingga sangat perlu dilakukan evaluasi terhadap penggunaan e-learning. Penelitian ini bertujuan untuk mengukur tingkat kesiapan pembelajaran secara online (e-learning readiness) dengan menggunakan 14 faktor (SDM, teknologi, konten, psikologis, sosiologis, lingkungan, finansial, infrastruktur, inovasi, pengembangan diri, organisasi, leadership, culture dan policy) yang dikembangkan dari penelitian-penelitian sebelumnya. Dari kuesioner yang diedarkan pada dosen aktif di Politeknik Negeri Padang, diperoleh data penelitian yang berasal dari 136 orang responden. Data yang dihasilkan kemudian diukur menggunakan indeks ELR Aydin dan Tasci (2005). Hasil penelitian menunjukkan bahwa dari 14 faktor kesiapan ELR, terdapat 13 faktor yang telah masuk dalam kategori siap. Hanya ada satu faktor yang masih dalam kategori belum siap, yaitu faktor finansial. Untuk meningkatkan keberhasilan implementasi e-learning dimasa depan, pimpinan harus memperbaiki pengelolaan faktor finansial di Politeknik Negeri Padang .