The article studies the causes and consequences of manipulating the financial statements of companies, identifies the most influential drivers of fraudulent reporting actions by employees and business owners. This research aimed to examine the effect of fraud indicators in fraud pentagon theory against the detection of fraudulent financial reporting on manufacturing companies. Independent variables in this research were variable pressure proxy by financial stability, external pressure, and financial target, opportunity proxy by nature of the industry, rationalization proxy by total accrual, capability proxy by the change of directors, and arrogance proxy by ownership by management. The dependent variable was the fraudulent financial reporting proxy by fraud score. The sample of this research used 57 manufacturing companies listed on the Indonesia Stock Exchange Effect in 2013-2015. It is found that the result of the determination coefficient test shows an adjusted R2 value of 0.068, it means that the ability of the independent variable in explaining the variants of the dependent variable is still limited, which is 6.8%. The ANOVA test, which shows the possibility of using the regression model to predict the Fraudulent Financial Report, serves as the methodological tool of the study. It is determined that pressure with proxies of financial stability (current), external pressure (Lev), and financial target (ROA), opportunity with the nature of industry (receivable) proxy, and arrogance with managerial ownership (OM) proxy do not affect fraudulent financial reporting. The result of this research showed that rationalization variables proxy by the total accrual ratio and capability proxy by the change of directors had an influence on the fraudulent financial reporting. While the pressure variable proxy by financial stability measured with the current ratio, external pressure measured with leverage ratio, financial target measured with ROA, opportunity variable proxy by nature of industry variable measured with the change in inventory ratio, and arrogance proxy by ownership by management had no influence on financial statement fraud. The results obtained can be useful both for the management of the company and for regulatory authorities in terms of understanding the growth indicators of the financial statement fraud frequency and tools to minimize their impact. Keywords: fraud, fraud pentagon, fraudulent financial reporting, financial statement fraud, leverage ratio, managerial ownership and manufacturing sector.

The university's progress is largely determined by the existence of the university's leader. Many studies and theories of higher education have been offered. One of them is spirituality-based leadership. Spirituality-based leadership can move all organs in educational institutions in the desired direction. The purpose of this study is to prove whether leadership spirituality affects improving the quality of higher education. The method used in this research is qualitative research. We conducted interviews with ten leaders of public and private universities. They consist of two university rectors, one institute rector, two high school heads, and three deans from different faculties. The study results concluded that leadership spirituality has a significant influence on improving the quality of higher education. The implication of this research is significant to develop spiritual leadership to improve the quality of higher education.

The purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009-2011.Based on purposive sampling there were 70 companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literature

The development of life insurance in Indonesia is quite slow compared to other financial industry. This study was conducted to examine the factors that influence the growth of asset of non-life insurance shariah company in Indonesia for the period 2004 to 2010. The variables tested are premium growth, capital growth, returns, claims ratio, the ratio of acquisition costs, the cost ratio administration, the type of capital, and the amount of capital. The sample used in this study is a life insurance company during the study period of 2004 to 2010. The data analysis technique used is multiple linear regressions. The results of the analysis prove that premium growth, capital growth, returns, claims ratios, and types of capital affect the growth of the life insurance company's assets. While the acquisition cost ratio, the ratio of administrative costs and the amount of capital do not significantly influence the growth of assets of life insurance companies in Indonesia.

Target dalam kegiatan pengabdian ini dengan tujuan yang ingin dicapai adalah memahami pentingnya perencanaan dan pencatatan keuangan, dengan kesediaannya mengikuti pelatihan ini, tentang pembuatan suatu perencanaan dan pencatatan keuangan yang sederhana, namun cukup baik untuk diterapkan pada kegiatan usaha peserta sampai kepada para peserta pelatihan memahami pembuatan perencanaan dan pencatatan keuangan yang sederhana. Luaran dari kegiatan pengabdian pada masyarakat dalam hal ini adalah pemahaman tentang pengelolaan keuangan kepada para pengusaha disekitar IAI DKI Jakarta agar dapat menjadi pengusaha yang profesinal. Para pengusaha dapat saling berkompetisi sehat dengan mengedepankan kepuasan konsumen. Dengan pengelolaan keuangan yang baik maka mereka akan menjadi wirausahaan yang dapat mengimplementasikan segala ide kreatif dan inovatif sehingga produk yang ditawarkan memberi daya tarik pada konsumennya. Metode pelaksanaan yang digunakan adalah dengan cara ceramah, diskusi dan tutorial soal praktis. Dan untuk evaluasi keberhasilan dari kegiatan ini ditentukan melalui nilai tes akhir yang diperoleh peserta.  Kegiatan penyuluhan dan pelatihan ini dikatakan berhasil bila sebanyak 70 % peserta memperoleh minimal memuaskan.