This study aimed to analyze the response of investors to the announcement of the financial statements of the banking sector. The population in this study was the banking industry. This study used purposive sampling method. Based on sampling techniques the number of samples in this study were 11 banks. The research period was 2002-2014. The analysis technique used was panel data regression. The result showed that investor response to the financial statements of banks which faced cost stickiness was weak. The increase of cost stickiness on banking sector led the weak investor response to the announcement of the financial statements of banks. In the banking companies facing cost stickiness problem, earnings prediction accuracy reduced. This causes the income statement would provide information that was less important to the earnings prediction in the next periods. AbstrakPenelitian ini bertujuan untuk menganalisis respon investor terhadap pengumuman laporan keuangan sektor perbankan. Populasi dalam penelitian ini adalah industri perbankan. Penelitian ini menggunakan metode purposive sampling. Berdasarkan teknik sampling jumlah sampel dalam penelitian sejumlah 11 bank. Periode penelitian tahun 2002-2014. Teknik analisis yang digunakan regresi berganda data panel. Hasil penelitian menunjukkan lemahnya respon investor terhadap laporan keuangan perbankan yang menghadapi kos stickiness. Kenaikan kos stickiness sektor perbankan menyebabkan lemahnya respon investor terhadap pengumuman laporan keuangan perbankan. Pada perusahaan perbankan yang menghadapi masalah kos stickiness, akurasi prediksi laba berkurang. Hal ini menyebabkan laba yang dilaporkan akan memberikan informasi yang kurang penting bagi prediksi laba periode mendatang.

Abstract This study aims to determine the effect of apparatus competence, individual morality, organizational culture, accountability practices, and whistleblowing on fraud prevention in the management of village funds. This research was conducted in Prambanan District, Klaten. This study used a simple random sampling method with 83 respondents. Questionnaries were uses as data collection techniques in this study. The results of this study indicate that the competence of the apparatus, individual morality, and accountability practices affect the prevention of fraud in the management of village funds. Meanwhile, organizational culture and whistleblowing have no effect on fraud prevention in managing village funds. Keywords : accountability practices; apparatus competence; fraud prevention; individual morality; organizational culture; whistleblowing.

The aim of this study is to investigate the organizational factors, auditor opinion and the role of internal auditor in banking industry to detect fraud in Indonesia. Observation data in this study are the years from 2013 to 2017. This study is an empirical study and the data are selected by using sampling technique. Observation data in this study are as many as 45, and are processed by using logistic regression analysis instrument. The dependent variable studied is fraud. Meanwhile, the corporate organizational factors are risk disclosure and independency of intern auditor function as well as independent auditor opinion. The testing result proofs that there is no corporate organizational variable and independent auditor opinion significantly affecting indication of fraud in banking company.

One of the implementations of Merdeka Belajar Kampus Merdeka (MBKM) program at UPN "Veteran" Yogyakarta, contained in the Rector's Regulation No. 13 of 2020 concerning the Implementation of MBKM Program at Universitas Pembangunan Nasional "Veteran" Yogyakarta on September 2, 2020, is the program of village project. This article is the result of applied research on the MBKM program of the Accounting Department in Maguwoharjo village, Sleman Regency. MBKM programs are designed with various financial management assistance activities with one of the partners, which is Badan Usaha Milik Desa (BUMDes) in Maguwoharjo by lecturers and an internship program for students as a form of off-campus learning activities, which is the program of village project. The purpose of the village project is to increase the achievement of the Main Performance Indicators (MPI) of Higher Education number 3 (lecturers doing activities outside campus) and MPI number 5 (performance results of lecturers and students are recognized and can be used by the community). The results of this study indicate that for the implementation of MBKM with the Village Project, among others are: 1. It has been identified early related to the implementation of learning activities outside the campus (in BUMDes), 2. Identified the potential of BUMDes that can be developed in village project of MBKM activities by students, 3. Identified the equivalent value of student internships participating in the village project.

This study aims to evaluate the success of the learning process in the Accounting Study Program at UPN “Veteran” Yogyakarta. The success of the learning process can be seen from the learning outcomes. This study was conducted in order to prepare an educational curriculum using the OBE approach. This study is survey research conducted on students of the Accounting Study Program at UPN "Veteran" Yogyakarta. The number of respondents is 106. The instrument used in exploring the depth of the survey results is the Learning Outcomes (LO) which will be used in the preparation of the new curriculum “Merdeka Belajar – Kampus Merdeka”. The questionnaire instrument will be used as a basis for measuring the success of the LO which is formulated in the Curriculum Guide for Accounting Study Program of UPN "Veteran" Yogyakarta. LO is the ability to communicate and write; problem-solving skills; ethical reasoning skills; ability to work with teams; the soul of defending the country. Based on the survey results, the following results were obtained: the students' communication and writing skills are still lacking; the ability to solve the problem of the students is still lacking; students' ethical reasoning skills are quite good; the ability to work with the team is still lacking; the spirit of defending the country is still lacking. The results of this survey can be used as an input in developing the MBKM curriculum.