Public institutions provide services continually to strive for quality improvement through good governance. Along with the transformation of the digital era, Good Governance is synchronized with digital-based services in terms of Digital Governance. This study's purpose is to examine how digital transformation in public service can be improved the quality of Good Governance. The digital transformation successfully can be reached through the collaboration between user experiences and senior digital experts. However, Digital Governance encounter several challenges including a lack of relationship between institutional managers with stakeholders as users and the risk of protecting data sources that are prone to leakage. Therefore, good governance still needs to be improved continuously so that it can provide benefits to the wider community. One benefit of implementing good governance of government institutions is the formation of a smart city that results in the convenience and welfare of the community.

Currently, various environmental issues are completely unavoidable, and even the implementation has begun to be applied in multiple sectors, including the world of education. This study aims to determine the implementation of IUSR-based Green Accounting at the Islamic University in Surabaya by using Sharia Enterprise Theory as the theoretical basis. The total population of this study is 1,311 students, consisting of 556 State Islamic University of Sunan Ampel Surabaya (UINSA) students, 530 Muhammadiyah University of Surabaya students, and 225 Nahdlatul Ulama University Surabaya (UNUSA) students. They were chosen using simple random sampling with a total sample according to the calculation of the Slovin formula. The hypothesis in this study is that Green Accounting, as measured by the indicators of Environmental Concern, Environmental Involvement, Environmental Reporting, and Environmental Audit have a significant effect on Islamic University Social Responsibility. The research variables were measured by indicators Al-Adl, Al-Ihsan, Maslaha, and Tafwid. The hypotheses were analyzed and tested using Partial Least Square (PLS) with SmartPLS 3.0 software, the results of which show that Green Accounting has a significant effect on Islamic University Social Responsibility. The implementation of green accounting in Islamic universities social responsibility should be implemented in every activity and activity that supports measurable environmental preservation through environmental performance at the university, which is measured by activities that support green accounting by participating in a green campus program so that the university's image becomes good in the eyes of society.

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.

Open Journal Systems (OJS) merupakan suatu manajemen jurnal online berbasis web yang dikembangkan oleh PKP (Public Knowledge Project) memungkinkan pengelola jurnal untuk melakukan proses pengelolaan artikel ilmiah secara online. Pelatihan OJS3 bertujuan untuk membimbing mahasiswa tingkat akhir agar lebih mudah mengakses website OJS dalam penerbitan karya ilmiah. Kewajiban mahasiswa untuk menerbitkan artikel ilmiah merupakan syarat wajib kelulusan sesuai peraturan kemendikbudristek. Pelatihan OJS 3 memiliki peran penting untuk memberi bekal pengetahuan mahasiswa dalam mengirimkan karya ilmiah, mengikuti proses penerbitan artikel, sampai artikel yang diterbitkan menjadi jurnal yang bisa diakses secara online.

Abstrac   The purpose of this study was to examine articles related to government accounting information systems on the quality of financial reports produced. This study uses a Literature Review with 7 articles that have been selected from several articles published in 2018 to 2021 on Google Schoolaar. This study found that there are several factors that can affect the quality of financial reports that have been assisted by the system and rules that have been made by the government, so from these articles it can be concluded that the human resource factor is an important factor in the success of the information system. government accounting in decision making       Abstrak Tujuan penelitian ini adalah untuk mengkaji artikel yang berkaitan dengan sistem informasi akuntansi pemerintah terhadap kualitas laporan keuangan yang di hasilkan. Penelitian ini menggunakan Literatur Review dengan 7 artikel yang telah di pilih dari beberapa artikel yang di publish pada tahun 2018 hingga 2021 yang ada di google Schoolaar. Penelitian ini menemukan adanya beberapa faktor yang dapat mempengaruhi kualitas laporan keuangan yang telah di bantu oleh adanya sistem dan aturan yang telah di buat oleh pemerintah, sehingga dari beberapa artikel ini dapat di tarik kesimpulan bahwa memang faktor sumber daya manusia adalah faktor penting dalam keberhasilan sistem informasi akuntansi pemerintah ini dalam pengambilan keputusan.