This study aims to apply the concept of SWOT combined with Analytic Hierarcy Process (AHP) in the determination of alternative policy or development strategies. The data used in this study are hypothetical data simulated in the SWOT-AHP model. Given that this study is a model simulation, there are several assumptions used before the data is simulated into the SWOT-AHP model. There are three development alternatives assumed in this study: (1) college diversification and differentiation, (2) development of university into polytechnic or D4 or S1, and (3) development of supporting business unit of university. The three alternatives are analyzed by SWOT-AHP approach in order to determine appropriate development alternatives through 32 questions. The result of the study show that the SWOT-AHP model can be used in the determination of alternative college development. In the implementation, the number of respondents, as well as the parties involved need to be adjusted in order to provide optimal result.

Google Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom.

This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure

This study aims to analyze the quality of economic growth in the Solo Raya, which includes Surakarta, Boyolali, Sragen, Wonogiri, Klaten, Sukoharjo, and Karanganyar and compile a simulation of a composite index of quality economic growth. Quality economic growth is an important aspect in national and regional development. The definition of quality economic growth in this study is economic growth followed by an increase in the welfare aspect of society through the fundamental dimension, social dimension, and welfare dimension. Each dimension has several relevant indicators. To compare the quality of economic growth between regions in Solo Raya, each dimension will be compiled into a composite index after going through the normalization and weighting process. This index was developed from the Mlachila, Tapsoba, and Tapsoba (2014) models. Using 2010-2017 data as a simulation, the results show that Wonogiri Regency has the lowest rank while Sukoharjo Regency has the highest rank and Surakarta has second best rank.

The level of corporate investment inefficiency is closely related to the effectiveness of corporate governance practices implemented by the largest shareholders and board of directors. This paper discusses empirical research that investigates the impact of the largest shareholders and board size on investment inefficiency with free cash flow as a moderating variable. This study uses a sample of 152 public companies registered in Indonesia’s capital market for the fiscal year ended on December 31, 2014 to 2018. This study uses a multiple regression method with the Ordinary Least Square (OLS) approach. This study find that the largest shareholders and board size are significantly negative impact on investment inefficiency, but the free cash flow doesn’t moderate the influence of board size on investment inefficiency.