The training program has the ultimate goal and the knowledge gained in the training can be transferred back to work. This study aims to determine the effect of Self-Efficacy and Supervisor support on Transfer Training through Motivation to Transfer. The sample in this research is the PMQ employee at PT. Sumatra Prima Fibreboard. The sample technique used was purposive sampling, namely employees who had participated in the PMQ Skills training program with a valid total response of 203 respondents. Data collection was done by collecting questionnaires using the 5 Likert point scale. The data analysis method used in this study was Partial Least Squares-Structural Equation Modeling (PLS-SEM) using WarpPLS version 5. The results showed that Self-Efficacy, Supervisor Support, and Motivation to Transfer from a positive and significant provider for Transfers of Training. Self-Efficacy and Supervisor Support are positive and significant variables in influencing Motivation to Transfer. The results of the study also showed that Self-Efficacy and Supervisor support had a significant and significant effect on Transfer Training through Motivation to Transfer.

This article aims to examine the effects caused by the non-performing loan (NPL) and interest on loan to the profitability of Indonesian private national bank in 2013. Data were obtained from Bank of Indonesia and the websites of each bank in 2013. This study used a random sampling technique which contains 55 National Private banks. The study states that there is a negative and significant impact of NPL with the profitability of the sample banks. While the interest on loan has a significant and positive effect to the profitability of the banks. Simultaneously, NPL, and interest on loan has a significant and positive effect to profitability of private national banks. Thus, the national private commercial banks should consider the level of interest on loan, which will have an impact on NPL and always pay attention to the interest on loan to achieve the level of profitability.   Artikel ini bertujuan menguji pengaruh yang disebabkan oleh Non Performing Loan (NPL) dan bunga pinjaman terhadap profitabilitas bank umum swasta nasional tahun 2013. Data yang diuji diperoleh dari Bank Indonesia dan website masing-masing bank tahun 2013.Penelitian ini menggunakan teknik random sampling sebanyak 55 Bank Umum Swasta Nasional.Hasil penelitian menyatakan bahwa terdapat pengaruh negatif dan signifikan antara NPL dengan profitabilitas bank umum swasta nasional. Sementara itu bunga pinjaman dengan profitabilitas bank umum swasta nasional berpengaruh positif signifikan. Secara simultan, NPL, bunga pinjaman dan profitabilitas bank umum swasta nasional berpengaruh positif signifikan. Dengan demikian, bank umum swasta nasional harus memperhatikan tingkat penyaluran kredit yang akan berdampak pada NPL dan memperhatikan bunga pinjaman untuk mencapai tingkat profitabilitasnya.

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This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

This study is an empirical examination of the determinants of dysfunctional audit behavior based on professional commitment and organizational commitment, as well as the turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered as members of the Indonesian Institute of Certified Public Accountants (IICPA) with a minimum period of active duty of one year using online questionnaires. Data were analyzed using the Structural Equation Modelling with LISREL. This study concludes that organizational commitment and professional commitment have a negative effect on dysfunctional audit behavior and turnover intention. Commitment is crucial to avoiding dysfunctional audit behavior since persons who are committed are less likely to engage in such behavior. Conversely, the more the turnover intention, the higher the risk of dysfunctional audit behavior. Thus, it is suggested that auditors have emotional relationships, economic values, religious morals, and ethical attitudes when performing their duties as public accountants.