This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.

Purpose: The aim of this service is to convert the conventional UMKM into digital UMKM in order to upgrading the marketing method of UMKM so that they can operate their business efficiently as well as increase their income from this business. Method: The community service team of Hasanuddin University role is to form a digitalize marketing method for these UMKM by design a business website. The Hesamuddin University team design a business website with PHP, Java Script, CSS language using Visual Studio Code software. In addition, the community service team of Hasanuddin University also has conducted socialization and training for public and partners. Result: The result of this project is successfully launching the business website as well as expand their market nationally and increase their income gradually from this business. So that, this community service activity, has gradually transform the UMKM society particularly the partner into UMKM digital society. Keywords: 1. digitalization 2. UMKM 3. website

This research aims to examine empirically the overreliance on representativeness heuristic and anchoring-adjustment influences experienced by investors in forecasting future earnings. This research was a laboratory experiment with a design of 2x2 full factorial between subject. The results showed that representativeness heuristics were only experienced by investors who obtained positive information. Besides, this study also shows that investors do not overreliance on anchoring-adjustment heuristics. Generally, this research shows that cognitive biases occur when the information presented is of good value so that it can be taken into consideration for investors to be more careful in making predictions. Multiple benchmark information can be used as a consideration in evaluating the company’s earnings and stock performance.

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation.  The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for

New Public Management (NPM) is an umbrella concept that men aungi range of meanings that organizational design and management, application of economic institutions over the management of the public and policy patterns. Implements concept of New Public Management in the preparation of the Budget in Indonesia a show a positive development, the effect on improving the performance of government, namely the implementation of the Performance-Based Budgeting. But the main difficulty in implementing performance-based budgets is the difficulty of agreeing on appropriate performance measures. Measuring an activity or output is easier than determining the size of the expected results or outcomes.