Voluntary disclosure is corporate communication to the broader public than disclosures required by capital market regulations. The disclosure of information is beneficial as a consideration in making decisions. The Disruptive innovation disclosure is a voluntary disclosure that provides information about the state of extraordinary innovation in the company. Disruptive innovation is used to describe revolutionary innovations and not evolutionary innovations (Thomond and Lettice, 2002). Outstanding innovation to expand, develop new markets and provide new functions, affecting existing market relationships. This research is critical to know the company's adaptive capacity, going concern, sustainability, and value creation. This study examines whether financial capital, human capital, and organizational capital affect the disruptive innovation disclosure. This quantitative study uses data from banking financial services companies listed on the IDX from 2015 to 2019. There are 205 data observations observed—processing and data analysis using OLS regression. Additional analysis performed was the ANOVA difference test. The results showed that the level of disruptive innovation disclosure was 30.96%. The disclosure story is low and means that adaptive and innovative power is critical in the highly competitive banking industry. Financial capital, human capital and organizational capital have a significant positive effect on the disruptive innovation disclosure.

This research describes and analyzes accountability in managing Budget management of the village (APBDes) in the village government of Kerepkidul Bagor districts Nganjuk regency for Village Fund Allocation (ADD). The research method used is qualitative research, including the type critical. The sources of this study consisted of the headman of Kerepkidul, village secretary, village treasurer, event organizer, and also the chief of BPD and the members of BPD. The collecting data technics used are interview, observation, and document. The data analysis is done with collecting the data, reducing data, interpretation, and taking a conclusion, verification and reflection. The results of this study indicate KerepKidul Village Government Bagor districts Nganjuk regency has implemented the application of the principle of accountability in the management of APBDes fiscal year 2015. The village government of Kerepkidul has proven its commitment or responsibility with how to obey and follow the stages as well as the applicable provisions in accordance with regulations issued by the Nganjuk regency. But in implementing there still found it the problem is for the exceed percentage. But in practicing they found the problem that the large percentage amount which is a little more than is specified. It is expected for future implementation, the village government of Kerepkidul Bagor districts Nganjuk regency can implement the management of Village Fund Allocation (ADD) based on existing regulations as a whole. Keywords: Accountability, Village government, management of the village budget (APBDes), Village Fund Allocation (ADD) abstrak Penelitian ini mendeskripsikan dan menganalisis akuntabilitas dalam pengelolaan APBDes di pemerintahan Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk pada Alokasi Dana Desa (ADD). Metode Penelitian yang diggunakan adalah penelitian kualitatif yang termasuk dalam jenis Critical. Adapun narasumber penelitian ini terdiri dari Kepala Desa Kerepkidul, Sekretaris Desa, Bendahara Desa, Pelaksana Kegiatan, serta Ketua BPD dan Anggota BPD. Teknik pengumpulan data yang digunakan berupa wawancara, observasi, serta dokumen. Analisis data dilakukan dengan pengumpulan data, reduksi data, interpretasi, dan penarikan simpulan, verifikasi, dan refleksi. Hasil penelitian ini menunjukkan Pemerintah Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk sudah melaksanakan penerapan prinsip-prinsip akuntabilitas pada pengelolaan APBDes tahun anggaran 2015. Pemerintah Desa Kerepkidul telah membuktikan komitmennya atau tanggungjawabnya dengan cara mematuhi dan mengikuti tahapan serta ketentuan yang berlaku sesuai dengan Peraturan yang telah dikeluarkan oleh Bupati Nganjuk. Namun dalam penerapannya masih ditemukan permasalahan yakni pada besar jumlah persentase yang sedikit melebihi dari yang ditetapkan. Diharapkan untuk pelaksanaan kedepannya, pemerintah Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk bisa melaksanakan pengelolaan ADD berdasarkan peraturan yang ada secara keseluruhan.

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This study aims to determine the effect of technological innovation, production strategy, and ownership structure on the disclosure of sustainability reports in companies consistently included in the LQ45 index for the 2017-2019 period. This study uses secondary data and the determination of the sample using purposive sampling technique from companies listed on the IDX (Indonesian Stock Exchange) and consistently included in the LQ45 index in 2017-2019. This study uses the classical assumption test, multiple linear regression, and partial and simultaneous hypothesis testing as data analysis techniques. The research conducted found that technological innovation, production strategy, and ownership structure have a positive influence on the disclosure of sustainability reports in companies. And technological innovation, production strategy, and ownership structure simultaneously affect the exposure of sustainability reports. It is hoped that this research will serve as a reference and comparison for further research on the same topic. For companies, it becomes important information to improve economic, social and environmental performance so that the company's value increases. For the government, it is an input to improve supervision that the company has carried out its operations in accordance with government regulations.

Rural Banks (BPR) are banks whose role is to collect and distribute funds to the public. The main objective of BPR is to gain profitability. The researcher aims to determine the effect of liquidity (LDR), credit risk (NPL), the recovery of the National Economy during the Covid 19 pandemic on profitability (ROA) at BPRs throughout the East Java Regional Coordinating Board during the 2020-2021 period. The research method uses a descriptive quantitative approach. A population of 53 BPRs registered with the OJK are located in Bakorwil I East Java. The sampling technique using purposive sampling obtained 34 companies that meet the criteria. The data used by the researcher is secondary data for the quarterly financial statements for the 2020-2021 period. The data analysis technique used the normal distribution test as the main prerequisite and the multiple linear regression analysis test. Based on statistical evidence, the researcher concludes that the liquidity variable (LDR) and national economic recovery during the Covid 19 pandemic have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021. Meanwhile, credit risk (NPL) cannot have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021.