State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement

Perkembangan Teknologi Informasi saat ini sangat pesat sehingga semua sektor perekonomian membutuhkan sebuah sistem informasi, agar pelayanan berjalan efektif dan efesien. Dalam penelitian ini penulis membuat sebuah sistem informasu jasa travel (SIJAVEL) dimana sistem ini mencatat semua transaksi pemesanan paket wisata. Perancangan SIJAVEL menggunakan metode Waterfall, metode waterfall merupakan metode yang sangat mudah untuk di ikuti langkahnya oleh perancang sistem, metode waterfall juga memiliki tahapan yang jelas dari tahap analisa, disain sampai dengan implementasi, sehingga dokumen perancangan sistem terdokumentasi dengan baik.

E-government uses information technology to change government relations with citizens, the private sector, and other institutions. The importance of identifying e-government performance cannot be separated from the use of the website. Thus, assessing the website quality is very important as it helps determine the quality of e-government services and improve service processes. In almost two years of implementing e-government in West Sumatra, there has been no evaluation of the provincial and district/city government websites, which are the primary tools for implementing e-government today. In the Covid-19 pandemic period, the website's role has become more critical as a means for the public to get the latest information regarding developments in handling the pandemic. This study focuses on assessing and evaluating the level of maturity (maturity assessment) of the provincial and district/city government websites in implementing e-government and its relationship in response to the Covid-19 pandemic. Forty websites were assessed for their e-government maturity in this study. The website consists of 19 district/city websites, one provincial webpage, and 20 websites for handling Covid-19 for each district/city and province. The maturity assessment was measured using the United Nations (UN) e-government maturity model. This study found that government websites are still at stage 1 and stage 2 maturity models. Meanwhile, the Covid-19 handling website is on stage1. It is hoped that the government in West Sumatra will pay more attention to improving e-government through websites in the current pandemic era.

This study aims to evaluate implementing a blended learning method on the Introduction to Accounting 1 subject. Blended Semester Learning Plan (SLP) has been developed and implemented on this subject since September 2020. Three indicators were used to evaluate the implementation of blended learning on this subject, which are student perception, distribution of assignment score, and the achievement of learning outcomes. Based on online questionnaire that send to the sixteenth students who enrolled in this class, it is found that the method has a positive impact on the increase of student understanding. Then, it is also mentioned by the students that blended learning offers four main benefits, which are easier to understand the topics, easy access to learning material, encourage active learning and increase interactivity. In regard to the distribution of assignment score and the achievement of learning outcomes, this study also found that all of student have high scores, between 70 to 100.