Tujuan penelitian ini adalah menguji dan menganalisis pengaruh Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Property and Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Pendekatan penelitian adalah penelitian kuantitatif. Jenis penelitian yang dilakukan disini adalah deskriptif. Sifat penelitian ini adalah bersifat hubungan kausal. Populasi dalam penelitian ini adalah Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017 sebanyak 50 perusahaan. Sampel sebanyak 33 perusahaan. Hasil penelitian adalah Profitabilitas berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Leverage berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Total Arus Kas berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Ukuran Perusahaan tidak berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Secara simultan Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017 yang diketahui dari koefisien determinasi sebesar 88,6%.

This study aims to describe the importance and use of management accounting practices (MAP) in consumer goods companies during the covid pandemic. In its development, MAP is divided into four phases. Phase 1 of MAP is cost determination and financial control (CDFC). Phase 2 of MAP is the provision of information for planning and control (IPC). Phase 3 of MAP is the reduction of waste in business resources (RWR). Phase 4 of MAP is value creation through effective resources (CV). This study uses a descriptive approach. The research population is consumer goods companies in Indonesia. The sampling technique was based on convenience sampling. The number of companies that filled out the e-survey was 50 companies. The results of this study show that phase 1 of MAP called CDFC is the most important MAP during the pandemic. Phase 4 of MAP or CV is the MAP that is considered the least important during the pandemic. Phase 1 of MAP (CDFC) is the most widely used MAP by companies during the pandemic. While phase 3 of MAP or RWR is the MAP that is used the least by the company during the pandemic. Interesting findings from the results of this study are first, management tends to be conservative in managing costs. Second, MAP phase 3 or RWR is considered important, but is not used by the company. This indicates that management agrees it is important, but the management accounting system does not support its implementation.

The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization about IFRS have been participated. Learning methods and support from institutions become evaluation in the current process of accounting education. The learning methods for accounting students of Universitas Surabaya and STIE Perbanas Surabaya have no significant difference although they use different approaches. In term of the support of institutions, Universitas Surabaya is better than STIE Perbanas Surabaya.

Kecurangan laporan keuangan menyebabkan reliabilitas laporan keuangan menurun dan membuat kepercayaan publik dan pihak berkepentingan lainnya berkurang. Tujuan dilakukannya penelitian ini yaitu untuk melihat signifikansi rasio keuangan yang dapat mendeteksi indikasi kecurangan laporan keuangan dalam perusahaan di Indonesia. Penelitian ini menggunakan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia yang diseleksi berdasarkan nilai Beneish M-Score untuk menentukan perusahaan yang terindikasi melakukan kecurangan. Tahun 2018 ditetapkan sebagai tahun dasar atau tahun adanya indikasi kecurangan dan tahun 2014-2017 dipilih untuk melihat tanda-tanda indikasi kecurangan di empat tahun sebelum. Hasil regresi di tahun 2018 menunjukkan bahwa rasio debt to equity, receivables to revenue, dan current ratio dapat digunakan untuk mendeteksi indikasi kecurangan dalam pelaporan keuangan. Sementara itu hasil regresi tahun 2014-2017 menunjukkan bahwa current ratio dapat digunakan untuk mendeteksi indikasi kecurangan pada satu tahun sebelum terjadinya indikasi kecurangan. Implikasi pada penelitian adalah rasio debt to asset, receivables to revenue, dan current ratio dapat mendeteksi kemungkinan kecurangan, sehingga dapat bermanfaat bagi pemegang saham, regulator, dan kreditur.

Indonesia is a multicultural country that has a very complete and diverse cultural portrait. However, as we enter the era of the Industrial Revolution 4.0, which is characterized by rapid technological development, efforts are needed to strengthen Indonesia's cultural identity through the pentahelix concept to ensure that nationalism does not fade. The purpose of this research is to examine the role of pentahelix elements in strengthening cultural identity and what strategies are offered by pentahelix elements to strengthen nationalism in the era of the Industrial Revolution 4.0. This research was conducted using descriptive qualitative methodology to reveal roles and strategies through interviews, observation, documentation, and a literature review to collect data. The informants in this study amounted to eight people, consisting of two people from the government, two people from the education world, one person from the business world, two people from the community, and one person from the media. The results showed that the synergy and collaboration of the pentahelix elements (government, academic, business, community, and media) following with their respective fields contributed to maintaining the existence and preservation of Indonesia's national culture. This is expected to become a pillar and strength of the nation in strengthening Indonesia's cultural identity to strengthen nationalism in the era of the Industrial Revolution 4.0