Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization.  The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.

Penelitian ini berjudul “Pemahaman Internet sebagai Pemoderasi Penerapan Sistem E-filling Terhadap Kepatuhan Wajib  Pajak  Pada  KPP  Pratama Tabanan”. Tujuan dari penelitian ini adalah untuk menguji secara  empiris pengaruh masing-masing variabel yaitu Pemahaman Internet sebagai Pemoderasi  Penerapan  Sistem  E-filling  Terhadap  Kepatuhan  Wajib  Pajak Pada KPP Pratama Tabanan.Teknik pengambilan sampel dilakukan dengan teknik accidental sampling. Populasi dalam penelitian ini adalah  wajib  pajak orang pribadi yang terdaftar di KPP Pratama Tabanan dan responden yang dijadikan   sebagai    sampel   sebanyak    100   responden.     Metode   analisis data yang digunakan adalah  regresi  linier  sederhana  dan  Moderated  Regression Analysis (MRA). Hasil penelitian menunjukan bahwa  penerapan  sistem e-filling terhadap kepatuhan  wajib  pajak  berpengaruh  positif  pemahaman internet memoderasi (memperlemah) pengaruh penerapan sistem e-filling terhadap kepatuhan wajib pajak.

This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant Keywords: Number of tourists, PAD, APBD

Employees play an important role in carrying out all company activities in order to grow to maintain the survival of the company. To create reliable human resources requires good management so that employee performance is more optimal. Internal Control and Effective leadership style are needed in a company organization to be able to improve the performance of all employees in achieving the goals set by the company. The research design used in this study is a survey method. The population in this study was all employees at Swan Keramas Villas Bali which amounted to 51 employees. To be able to better generalize then the sample in this study uses saturated samples. From the results of the study, the results of the Internal Control System have a positive effect on employee performance and leadership style has a positive effect on employee performance. In this study has a value of R Square of 0.696 then, for further research it is recommended to multiply the sample and add some variables