The development of the banking sector in Indonesia and Malaysia is growing rapidly, fierce business competition encourages management's desire to improve performance and comply with banking regulations with earnings management reported by banks. The aimed of this study provides empirical evidence of the influence of Loan Loss Provision (LLP) and Good Corporate Governance (GCG) on Earnings Management in banks in Indonesia and Malaysia. The research method used is multiple linear regression analysis using a sample of six banks with the largest assets in each country during the 2015-2018 periods. The results of this study prove that (1) LLP and GCG affect earnings management at banks in Indonesia (2) LLP has no effect on earnings management at banks in Malaysia, while GCG affects earnings management at banks in Malaysia. The application of financial accounting standards IFRS 7 on financial instruments requires provision for impairment losses early so as to reduce the need for management in managing earnings; this further strengthens the need for PSAK 71 to be implemented in the banking sector in Indonesia effectively from 2020. In addition, the GCG mechanism in both countries also went well so as to be able to influence the practice of earnings management in banks

This research aims to provide empirical evidence about efficiency level of banks in Indonesia using Data Envelopment Analysis (DEA). DEA is non-parametric analysis which use by this research. This research was conducted using all population of Indonesia banking in BUKU 4 category period 2012 until 2017. Data analysis was conducted for four banking in BUKU 4 category which have core capital more than 30 trillion Rupiah, by using census method. The results provide empirical evidence that Indonesia banking have a 100%. This research shows that the level of efficiency is able to drive high business results and increase competitiveness for banks in the BUKU 4 category.

This study aims to find the effect of the Fraud Hexagon Model on the Financial Statement Fraud. Fraud Hexagon Model consists of Stimulus which is proxied by Financial Target and External Pressure, Opportunity is proxied by Ineffective Monitoring, Rationalization is proxied by External Quality Auditor, Capability is proxied by Change in Director, Ego is proxied by Frequent Number of CEO's Picture, and Collusion proxied by Political Connection. This study uses purposive sampling method, and the number of companies that are sampled in the study are 42 of 105 companies and analyzed by binary logistic regression analysis. The results of this study found that External Pressure, Auditor External Quality, and Frequent Number of CEO's Picture have an effect on Financial Statement Fraud. Meanwhile, Financial Target, Ineffective Monitoring, Change in Director, and Political Connection have no effect on Financial Statement Fraud on companies in the financial sector listed on the IDX in 2016-2020.

This study aims at determining the effectiveness of the distribution and use of the Village Funds and their impacts on the increase in capital accumulation in Bondowoso Regency. This research is a quantitative research with a confirmatory approach because the researchers confirm the relationship between the research variables and test the hypotheses previously formulated. The analytical tool used is Structural Equity Modeling with the help of Lisrel 8.8 software. Respondents in this research amount to 75 villages in Bondowoso Regency that are selected based on purposive sampling (to select the subdistricts) and simple random sampling (to select villages/respondents). The results of research state that the effectiveness of the use of village funds has a significant influence on capital accumulation and empowerment of rural communities in Bondowoso Regency. Whereas capital accumulation has no significant influence on the empowerment of rural communities in Bondowoso Regency.

Tegalsari Village is located in Ambulu District, Jember Regency. The people's livelihood is generally in agriculture, either as farmers, farm laborers, as well as casual daily laborers and animal husbandry. In September 2021 a new young entrepreneur was formed, named Chips "ENSI". These chips are marketed directly to end users, through the Pre-Order mechanism or based on orders, but the number of sales has not been in accordance with the target, even though it has been able to cover the initial capital issued. In addition, there are problems in obtaining good quality cassava which results in a decrease in the quality and quantity of production and product packaging design. Based on this situation analysis, the main problem in the target community is the need for assistance to new young entrepreneurs of cassava chips, which is carried out through the selection of product raw materials, product processing, product innovation, packaging design and marketing (marketing strategy). The implementation of Community Service activities in the form of product raw material selection, product processing, Product Innovation, packaging design and marketing (marketing strategy) in Tegalsari Village, Ambulu District, Jember Regency went well and smoothly, and received full support from the surrounding environment. Finally, "ENSI" cassava chips have become a quality product and are very worthy of being marketed, because they taste good, have attractive packaging, and are affordable. New marketing strategies need to be implemented to face increasingly fierce competition.