Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted with data on procurement fraud risks generally accepted by government agencies. A survey involving 140 respondents and interviews with five experts have been completed. The risk assessment in the research findings involved seven procurement fraud risks, with "collusion between providers in e-tendering" ranking the highest. Procurement management must detect and prevent fraud by creating anti-hacker applications, conducting data analytics on business ownership, and ongoing monitoring. Internal auditors must undertake fraud prevention by improving their ability in data analytics, encouraging probity plans, and procurement assistance. Fraud detection is carried out through performance audits using computer-assisted audit techniques, probity audits, information technology governance audits, continuous audits, data analytics, and internal auditor integrity assessments through surveys to the auditee.

Anti corruption subject for civil servant candidats in the fundamental training must be done effectively. The learning objective is the trainees can be able to show and act the anti corruption values (attitude and behavior) during the training period. To achieve it, the anti corruption learning process should be considered of the characters of the millennials generation of civil servant candidates. Method used in the research is the action research that uses trainees' reflection who get involved in activities at certain situation with aim to improve in all aspects. The project based learning model can be implemented through project assignment such as creating songs and mini stories of anti corruption's video clip. The assessment of the model implementation involves 32 trainees of the "C" class of civil servant candidates' fundamental training as a sample. The action research result indicates that actualization process of anti corruption attitude and behavior of those trainees have been done conveniently, interactively, usefully and effectively in supporting anti corruption understandings.

Aim of the research is to investigate whether cash dividend tax, institution ownership and retained earning (RE) influence on dividend policy and their implications on the firm value (FV). Based on panel data of 73 companies that listed in Indonesian stock exchange, the results of research using Eviews 10 version application as follows: Institution ownership has positive dan significant influenced on dividend policy. However, cash dividend tax has negative influence on dividend policy insignificantly and RE has positive and insignificant influenced on dividend policy. Cash dividend tax, institution ownership and RE together have significant influence on dividend policy. Cash dividend tax has positive and significant influence on FV. Institution ownership and RE have negative and significant influence on FV. Cash dividend tax, institution ownership, RE, dividen policy have significant influence on FV. Cash dividend tax, institutional ownership, dan RE have direct connection on FV while dividend payout ratio fails to be as intervening variable on FV.

This study aims to investigate the empowerment of small enterprises in construction sector and the risks since the issuance of Perpres No.16 Year 2018 and PermenPUPR No 7 Year 2019. The accuracy of the procurement and the development of small-medium enterprise role have been parts of the objectives of government procurement. Then, the policy states that government should give opportunities to small enterprises. Qualitative study was conducted using the approach of applied law research. Literature study and observation on the stake holders were done. The results showed that small enterprises in construction sector played more roles with the procurement package up to Rp 10,000,000,000.00 (ten billion rupiah). However, the implementation in 2018 showed that the role of small enterprises declined compared to the previous year, the participation of small enterprises in construction sector was still low compared to non-small enterprises. Besides that, the small enterprises that received the procurement package were prone to criteria violation of small enterprises as in UU No. 20 Year 2008 about micro, small and medium enterprises (MSME). The identified risk was that the small enterprises received the package for small enterprises in construction sector. This risk should be maintained and handled by procurement agents through effective qualification verification, by government instances that issue the construction permit by developing the potency of the small enterprises to level up, and government instances through association of construction enterprises by cooperating in building good governance in the management of construction procurement.Keywords: small enterprises, empowerment, risks, good governance