The increasing number of cases related to accounting scandals in the world has caused various parties to assume that management has commited fraudulent financial statement. Detection of fraudulent financial statements must be carried out so it can be prevented fraud and the possibility of a scandal is prolonged. This research examines the effects of pentagon fraud theory (pressure, opportunity, rationalization, competence and arrogance toward fraudulent financial statement: The property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2014-2018 periods The data used were the secondary data based on the purposive sampling method, the number of companies were 29 companies with 5 years observation. Based on logistic regression analysis, pressure has an impact on fraudulent financial statements on the significant value of 0.045. Opportunity has no impact on fraudulent financial statements on the significant value of 0.077. Rationalization has no impact on fraudulent financial statements on the significant value of 0.291. Competence has no impact on fraudulent financial statements on the significant value of 0.107. Arrogance has an impact on fraudulent financial statements on the significant value of 0.001.

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at  Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively.

The objective of the article is to examine the effect of Firm Characteristics and Entrepreneur Characteristics on the success of MSME businesses in several cities/districts in Central Java Province. This research design is quantitative research. The population of MSMEs in Central Java Province was 147,220 MSMEs. The sample in this study was 100 MSMEs, determined by the simple random sampling method. The sample consisted of MSMEs that were scattering in Tegal, Pekalongan, Semarang, Kudus, Jepara, and solo areas. The research data has obtained by distributing questionnaires to business managers. Hypothesis testing uses multiple linear regression test. The results of the study that entrepreneur characteristics have a positive and significant effect on the success of MSME businesses, meanwhile firm characteristics do not have a significant effect on the success of MSME businesses. The results of the analysis related to demographic variables, only entrepreneurs who have longer business experience can get business success compared to entrepreneurs who have shorter business experience. Besides, gender is also a determining factor in the success of MSME businesses.The implication of this research is that success in business is determined by the character of the entrepreneur. Business experience and the gender of the entrepreneur will support the achievement of business success. The results of this study provide benefits for entrepreneurs to be successful and useful for policy makers related to the development of micro, small and medium enterprises.The results of this study contribute to the development of science, especially related to the theory of the development of micro, small and medium enterprises

This study aims to analyze consumer sentiment during the pandemic in Semarang City. The data analysis techniques used are: (1) Business Intelligence with data visualization using Tableau and (2) to determine the effect or impact of the results of consumer sentiment, the second analysis uses trend analysis to estimate complex future prediction models. Based on the results that have been carried out in research on consumer sentiment and its impact on the retail business in Semarang City, consumer consumption patterns during the pandemic remain unchanged compared to before the pandemic. The conclusion in this study is the projection of time and expectations for retail businesses during the pandemic, which is an average of 6 months after the pandemic subsides they will return to normal. It also adjusts to the financial and operational capabilities of each retailer.

This research examines the effect of the quality of financial statements, age, guarantees, and terms of SME's on the level of credit received. This study uses primary data by distributing questionnaires to SME business respondents in Indonesia. The sample used was 90 respondents. The results of this study indicate that the quality of SME financial statements does not affect the amount of credit received, this is due to the still low quality of SME financial reports so that banks still doubt the relevance and reliability of the quality of their financial statements. While the age, colateral and term variables affect the amount of credit received by SMEs.