This study analyzed managers’ ethical judgments against excessive investment in social care programs. The equity theory was used to develop the egocentric concept of selfmanagement, which predicted that individual managers with different compensation schemes and levels of long-term goals would make other ethical decisions in the corporate social care programs. The research had an experimental design, which found that managers underpay schemes that discourage pay schemes that do not provide managers with incentives to over-invest in social care programs; some consider that excessive spending in social activities is unethical. A compensation payment scheme encourages managers to overspend on social activities. Our study found that a manager with long-term goals perceives overspending as bad for the company or unethical. So, we concluded that economic incentives or compensation and an individual’s long-term goals impact ethical decisions. The results of our review highlighted the importance of designing appropriate payment schemes for managers because such schemes encourage investment decisions and managers’ ethical judgments. In addition, the results also identified the importance of considering individual factors, especially the long-term goal of managers. Keywords: Managers’ Ethical Judgments, Long-term Orientation, Overinvestment, Social Care Programs

This study aims to determine the effect of product quality on the purchase intention of wardah powder product at Matahari Departement Store Jayapura. The sampling method used purposive sampling with predetermined criteria. The sample of this research is 130 people. The results showed that product quality had no effect on repurchase intention, but had a positive effect on customer satisfaction. Customer satisfaction has a positive and significant effect on repurchase interest. Product quality has an effect on repurchase intention trought customer satisfaction as a mediating variable.

The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation. Keyword: Accrual-Based GAS Application; Apparatus Competence; Internal Audit Role; Good Governance; Financial Report Quality

Tujuan penelitian ini adalah untuk mengetahui danmenganalisiskontribusi penerimaan, pertumbuhan, tingkat efektifitas dan proyeksi penerimaan retribusi jasa usaha terhadap Pendapatan Asli Daerah (PAD) Provinsi Papua. Lokasi penelitian adalah pada Badan Pengelolaan Pendapatan Daerah Provinsi Papua. Metode analisis data yang digunakan adalah analisa kontribusi, pertumbuhan, efektifitas dan proyeksi. Hasil penelitian menunjukan bahwa kontribusi penerimaan retribusi jasa usaha terhadap pendapatan asli daerah Provinsi Papua selama lima tahun terakhir adalah cukup berfluktuatif dengan rata-rataper tahun retribusi jasa usaha sebesar 49,70%. Tingkat pertumbuhan penerimaan retribusi jasa usaha Provinsi Papua cenderung menurun dari tahun ke tahun dengan capaian rata-rata (-2,42%) per tahun. Rata-rata efektifitas pemungutan retribusi jasa usaha Provinsi Papua adalah sebesar 116,55%, hal ini menunjukkan bahwa secara rata-rata pemungutan retribusi jasa usaha sudah berjalan secara efektif karena dalam setiap tahun anggaran angkanya melampaui 81%. Proyeksi potensi penerimaan retribusi jasa usaha berdasarkan tarif yang baru (Perda Nomor 18 Tahun 2016) akan mengalami peningkatan yang signifikan.