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Accounting is business language. A language has two components that are symbol and grammatical rule. Accounting information usually presented as the set of procedures for creating financial reports. Based on framework for the preparation and presentation of financial statements, information provided in financial statements are useful to users if it has qualitative characteristics. One of the characteristics is understandability. For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. Accounting information usually presents as numbers and conventional graph. Previous studies suggest that schematic faces is used as alternative communication for accounting information. Existing application of schematic faces is found by Chernoff. In the modern age, people is get used to know emoticon as symbol for communicate easily, so this paper employs emoticon not the Chernoff faces. This research is aimed to know the impacts on the effectiveness between emoticon and traditional figure on presenting accounting information.  The analysis of company net income, current ratio, liquidity ratio, return on asset and earning per share are presented in traditional figures and emoticons. Respondent has to find out which company is better performance compare to the other. Method of analysis are descriptive statistic and differential t-test. Respondents are accounting and management students which are taken by purposive random sampling. The result show that respondents have better average score on choosing the better company using emoticon (88.18) compares to traditional figure (82.72). The effectiveness of financial information is also significantly evidenced in emoticons compare to traditional figure.

Indonesia made general election reformation in 1998. The fund campaign rules had been enacted since then.Indonesia rules on fund campaign include the obligation to disclose to source of fund campaign. Based on the data collected and published publicly, it enhances the transparency and comparability. Accurate information about fund campaign is rarely available to the public. Corruption related to fund campaign poses a threat to development of democracy in the world. It is revealed that personal risk of bankruptcy may happen to certain candidates. The reasons are they need to raise money for campaign to be elected. The source of the campaign fund majority comes from personal funding. National Democratic Institute for Indonesia Affairs had research on political fund campaign in 22 countries in 2005. It divided into African countries and non African countries. Fund campaign source in Indonesia based on the public financial report on General Election Commission (KPU) website. The research goal is to see whether any differences between fund campaign source proportions in Indonesia compare to the world, non African and African countries. It is analyzing by chi square (non parametric). It could be concluded that Indonesia fund campaign source proportions are different with the world, non Africa and Africa countries. The difference may come from the personal candidate funding that is around 40%-50% in the world, while in Indonesia is 85%. The result and research could be more explore to see the relationship between proportions of fund campaign funding to the corruption.

The Corona Virus led to global economy crisis, including in Indonesia. WHO also warn to all countries must strike a fine balance between protecting health, minimizing economic and social disruption, and respecting human rights. Based on the situation to amid Corona Virus outbreak, Indonesian Government added Rp405.1 trillion to national budget in 2020 for Corona virus. It is allocated to Rp75 trillion for health sector, Rp110 trillion for social welfare, Rp70.1 trillion for tax incentive and micro credit, and Rp150 trillion for Indonesia economy recovery including credit restructure and funding for micro, small, and medium enterprises. Indonesia government is trying to channeling the Corona virus outbreak to be controllable. The purpose of research study is examining Indonesian people perception toward strategy of Indonesian government. Prior researches stated that the impact of Covid-19 pandemic affects the economy in Indonesia, could harmed the economy, could cause liquidity problems and finally would get domino effect on the economy. Previous researches found based on the qualitative methods. This research approach used survey by electronic forms and quantitative methods approach used multiple regression. The result found that Indonesian people perception on health, social welfare net and fiscal strategy by Indonesian government was significantly contributed to economic goals in Indonesia toward Corona Virus Outbreak. This study in line with the claim of Indonesia government that the strategy is success.

Student's satisfaction has important role in improving student's performance and the academic institution quality. Due to the outbreak of Covid-19, an academic institutes shifted their traditional learning methods to online classes. In teaching SAP, which is prominent software for Enterprise Resource Planning, the student's satisfaction requires further attention because of the subject complexity; in terms of delivery mode and infrastructure requirements. Hence, this paper aims at examining the student's satisfaction for SAP courses during the outbreak. The examination includes relationship between factors that include instructor's dimension, environmental dimension, student trust and student satisfaction. A total of 332 responses were collected from students who were involved in SAP subjects and experienced the transition of traditional teaching to online teaching of the subject. The data was analyzed using SPSS for descriptive analysis and AMOS for Structural Equation Modeling (SEM). Internal consistency of the research instrument, Kaiser-Meyer-Olkin measure of sampling adequacy and exploratory factor analysis revealed that the research instrument was suitable. The findings indicate that instruction dimension significantly affected environmental dimension, student trust and student satisfaction. Environmental dimension significantly affected student trust and student trust significantly affecting student satisfaction. Student trust is mediating the relationship between instruction dimension and environmental dimension toward student satisfaction. Moreover, the results show that instructor plays dominant role toward student trust and student satisfaction. The learning environment, which include interaction between students and lecturer, enhances the student to overcome difficulties while learning online. These findings are critical in understanding the students' satisfaction in online learning and contribute in improving the learning environment.