Advances in technology and digital-based information are expected to be put to good use by conventional business people. The pressure of the global COVID-19 pandemic that hit the world has an impact on the acceleration of digital transformation for business people, especially MSMEs. MSMEs as a sector of the national economy that has proven to be able to survive in a crisis are encouraged to accelerate the digital transformation process due to the social distancing policy imposed during the COVID-19 pandemic. This study aims to investigate the role of digital transformation on the performance of MSMEs through competitive advantage. This study uses quantitative methods and the data was collected using a questionnaire instrument. This survey was conducted in July-September in the midst of the covid-19 pandemic. The research location was carried out in MSMEs registered in 9 regencies/cities throughout Bali with a total of 326,000 with a total sample of 400 MSME managers. The results of this study found that all proposed hypotheses were acceptable and competitive advantage served as a partial mediation of the relationship between digital transformation and MSME performance.

This study aims to investigate the role of digital marketing in strengthening the relationship of product innovation to marketing performance through competitive advantage. The data were obtained using a survey approach to 196 Small Medium Industries (SMI) management respondents throughout Bali. The research hypothesis was tested using structural equation modelling with the help of Smart.PLS 3.0 software. The main finding is that all hypotheses can be tested for truth, that there is a direct influence relationship between product innovation, competitive advantage and digital marketing relationship with SMI marketing performance, then digital marketing is able to strengthen the relationship of product innovation in improving SMI marketing performance in Bali. In order for the relationship to product innovation to be real and stronger in marketing performance, the role of competitive advantage and digital marketing is important.

This study aims to obtain evidence of differences in the likelihood of committing fraud between individuals in the event that there are elements of internal control and no elements of internal control, differences in the likelihood of committing fraud between individuals who have a high level of morality and those who have a high level of morality low. Participants in this study were 70 cooperative managers consisting of the chairman, secretary and treasurer in all villages of Batubulan, Gianyar Regency. The research design used was an experimental design with a 2X2 factorial design. To test the hypothesis in this study, the Two Way Analysis of Variance (ANOVA) statistical test was used. The results showed that there was no difference in the likelihood of committing fraud between individuals in the event that there was an element of internal control and no element of internal control. In addition, this study also proves that there are differences in the possibility of committing fraud between individuals who have a high level of morality and those who have a low level of morality.

This study was made to determine the relationship of variables that can affect the tendency of fraud. Those variables are internal control and ets culture in the organization. cooperatives as a whole that are still active in Gianyar district were chosen to be the research sites. The sample of this study amounted to 81 people where the data will be collected later by the process of distributing questionnaires. SEM PLS was used as an analytical method in this study. In this study it was found that the level of accounting fraud can be reduced by improving the internal control system and coupled with an organizational ethical culture that is well implemented in the company.

Students participate actively in the development of the nation with a hope not only as job seekers, but also as providers or creators of employment by becoming entrepreneurs. Entrepreneurship entry into the college curriculum is expected to provide graduate competencies with hardskills and entrepreneurial softskills. But the low interest of students to become entrepreneurs is the motivation and attractiveness of researchers to conduct further studies. Thus, it is very important to know what factors can encourage students as triggers to become entrepreneurs. This research was carried out with the aim to identify factors that could trigger entrepreneurial interest in students, especially at the Faculty of Economics, Indonesian Hindu University. The analysis was carried out on the data obtained from the primary data by using questionnaire instruments to 100 students which included factor analysis and regression analysis. Factor analysis test results obtained evidence that the main factors that can trigger student interest into entrepreneurship can be grouped into three factors, namely attitudes, image and financial motivation. While the regression analysis obtained evidence that the three factors namely attitudes, image and financial motivation have a positive and significant influence on the interest of students to become entrepreneurs. Thus awareness programs for entrepreneurship need to be carried out more efficiently and effectively, so that our next generation is more as a creator of employment than a job seeker.