This study aimed to review and analyze corporate entrepreneurship (CE) within family businesses and small and medium enterprises (SMEs), providing a review of the current state of research and suggesting a future research agenda. In a systematic literature review, 1040 articles indexed in Scopus were initially subjected to bibliometric and qualitative analysis. Finally, 53 papers published in various academic journals, focusing on corporate entrepreneurship, family businesses, and SMEs, were subjected to bibliometric analysis and qualitative research to identify the new potential state of the art in corporate entrepreneurship. CE in family businesses and SMEs is not a general research trend in the entrepreneurial area. This research shows that the literature on CE models and tools in family businesses and SMEs is still sparse. The review results correlate the actors of CE, behavior, and activities, including entrepreneurial orientation, entrepreneurial management, and entrepreneurial leadership and performance, as outcomes in family business and SMEs.

Permasalahan yang melatarbelakangi penelitian ini adalah siswa mengalami kesulitan memahami materi selama pembelajaran daring dan sulitnyanya penanaman nilai-nilai karakter kepada siswa selama pembelajaran daring. Penelitian ini bertujuan untuk mengembangkan video pembelajaran berbasis Tri Hita Karana pada muatan pembelajaran IPS siswa kelas V sekolah dasar. Muatan Tri Hita Karana diharapkan dapat menanamkan nilai-nilai karakter bakti kepada tuhan, harmoni dengan sesama, dan mengasihi lingkungan. Subjek pada penelitian ini yaitu 1 pakar konten, 1 pakar media, 1 pakar desain pembelajaran, dan 12 siswa kelas V SD. Jenis penelitian yang dilakukan adalah penelitian pengembangan dengan menggunakan model pengembangan yaitu model ADDIE (Analysis, Design, Development, Implementation, and Evaluations). Metode pengumpulan data yang digunakan yaitu kuesioner, observasi, wawancara. Data yang telah dikumpulkan dianalisis dengan analisis statistik deskriptif kuanittatif. Berdasarkan analisis data diperoleh validitas aspek isi 92,50%, validitas video pada aspek desain 97,50%, validitas video pada aspek media 95% dan kelayakan video pada uji coba perorangan 94,30%. Video pembelajaran video pembelajaran berbasis Tri Hita Karana dinilai sangat valid dan layak digunakan pada muatan IPS kelas V SD. Media video ini memiliki kekhasan dengan memvisualisasikan nilai-nilai Tri Hita karana sehingga tertanam nilai-nilai karakter pada siswa.

The palm oil industry is a strategic sector that plays an important role for national economics. Although the palm oil industry's role and contribution are high, land clearing and operation are often associated with environmental and social issues. The sustainable certification was then developed to ensure that palm oil companies can continue to operate without involving environmental and social deprivation. The previous research related to the impact of a sustainable certification found several positive and negative impacts on palm oil companies' performance in general. Therefore, this study aimed to determine the impact of sustainable certification on Indonesia's palm oil companies' financial and market performance. This research focused on 14 palm oil companies in Indonesia that went public with an observation year between 2014 and 2019. Analysis through panel regression found that sustainable certification has no impact on Indonesia's palm oil companies' financial and market performance. The study could be a recommendation and justification for palm oil companies for consider to take a sustainable certification.

The purpose of this study was to evaluate administration of Zingiber zerumbet (Z. zerumbet) extracts on performances, carcass characteristics and Echerichia coli (E. coli) bacteria of commercial broiler chickens. One hundred day old CP 707 broiler chickens (mixed sex) were randomly distributed into 20 floor pens with four treatments and five replicates. Each group of broilers was treated with diffrent level of Z. zerumbet extracts in drinking water (P0= control, P1= 0.025 % in drinking water, P2= 0.050 % in drinking water and P3= 0.075 % in drinking water). Broiler chickens were fed commercial diet based on nutrition requirement for starter and grower. Feed and water were provided ad libitum. Body wright of chickens and feed were recorded weekly. All data were recorded to measure for performances, carcass characteristics and the inhibition of E. coli bacteria. The data were analyzed by one-way ANOVA. Statistically differences among treatments were stated with a probablity of P0.05. The results of study indicated that administration of Z. zerumbet extract in drinking water with different concentration up to 4 weeks did not significantly influence (P0.05) on the performances, carcass and giblet characteristics of broiler chickens. The inhibition of E. coli bacteria was significantly affected (P0.05) by inclusion of Z. zerumbet at different concentration. In conclusion, administration of Z. zerumbet in drinking diet had no detrimental effect on animal performance, carcass and giblet characteristics.

Government Regulation Number 71 Year 2010 on Governmental Accounting Standards mandates that the accrual standard on governmental accounting is implemented no later than four years after 2010 which is 2015. Until 2017 several studies on local government showed that the quality of application accrual based accounting is still low. This study aims to analyze the quality of accrual-based accounting practices at central government based on accrual-based SAP by assessing the accrual rate of each entity. This study uses a qualitative method. The data collection was done by interview, observation and documentation. Aspects studied are activities of converting assets to expense, accruing unpaid expenses, accruing unpaid assets, accruing uncollected revenue and the conversion of liabilities to revenues. The results of quality analysis of the implementation of accrual accounting in the three central government work units shows that accrual rate varies. The highest ranking achieved by the Head Office of the Directorate General of Treasury with accrual rate of 56 percent, ranked second is Tax Office Pratama Sleman that obtained by the accrual rate of 58,89 percent, and Main Secretariat of the Central Bureau of Statistics earned third with accrual rate of 40 percent. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan mengamanatkan bahwa peneraparan Standar Akuntansi Pemerintahan berbasis akrual dilaksanakan paling lambat empat tahun setelah tahun 2010 yaitu tahun 2015. Sampai tahun 2017 beberapa penelitian terhadap pemerintah daerah menunjukan bahwa kualitas penerapan akuntansi berbasis akrual masih rendah. Sampai saat ini belum terdapat penelitian tentang kualitas penerapan akuntansi berbasis akrual pada pemerintah pusat. Penelitian ini bertujuan untuk menganalisis kualitas penerapan akuntansi berbasis akrual pada pemerintah pusat berdasarkan SAP berbasis akrual dengan cara menilai tingkat akrual masing-masing entitas. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Aspek yang diteliti ialah pengakuan transaksi konversi aset menjadi beban, belanja yang belum dibayar, perolehan aset yang belum dibayar, pendapatan yang belum diterima kasnya, dan koversi kewajiban menjadi pendapatan. Kelima aspek tersebut dinilai berdasarkan ketepatan waktu pencatatan pengakuannya. Hasil analisis kualitas implementasi akuntansi berbasis akrual pada tiga satuan kerja pemerintah pusat menunjukkan tingkat akrual yang bervariasi. Peringkat tertinggi dicapai oleh Kantor Pusat Direktorat jenderal Perbendaharaan dengan tingkat akrual 56 persen, peringkat kedua diperoleh Kantor Pelayanan Pajak Pratama Sleman dengan tingkat akrual sebesar 48,89 persen, dan peringkat ketiga diperoleh Sekretariat Utama Badan Pusat Statistik dengan tingkat akrual sebesar 40 persen.